2005年6月1日起二手房买卖税费政策可能会有小变化

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<P >“从购买到对外销售”有一个2年的时间界限，目前政策规定“购买的时间认定是：个人购买住房以取得的契证上契税缴款书的填发日期为起点”。而杭州市规定购买商品房缴纳契税须提供以下资料（复印件请使用A4纸）1、商品房购销合同原件或复印件（须提供原件供校验）2、房屋分层分户平面图、测绘成果表复印件3、商品房销售专用发票，根据这一规定购买期房的业主必须等到交房以后才能缴纳契税，也就是说从买期房到交房这一时间不能算时间。<p></p></P>
<P >目前，有消息称这一规定可能会调整，即与房产商签订购房合同起就可以缴纳契税，如果这样，意味着政府有意缩短2年的时间界限。<p></p></P>

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<P 0cm 0cm 0pt"><st1:chsdate w:st="on" IsROCDate="False" IsLunarDate="False" Day="1" Month="6" Year="2005"><B><FONT face="Times New Roman">2005</FONT></B><B>年</B><B><FONT face="Times New Roman">6</FONT></B><B>月</B><B><FONT face="Times New Roman">1</FONT></B><B>日</B></st1:chsdate><B>起二手房买卖税费政策</B><B><p></p></B></P><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>二手房买卖是指房屋所有权人将房产（单位自管房、私房等）出售给其它单位或个人。</P><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>　　杭州市区（不包括萧山、余杭区）普通住房标准应同时符合以下条件：<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>　　1、住宅小区建筑容积率在1.0以上；<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>　　2、单套建筑面积在140平方米以下；<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>　　3、实际成交价格低于同级别土地上住房平均交易价格1.44倍以下。<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>承受方：<p></p></P><TABLE 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" cellSpacing=0 cellPadding=0 border=1><TR 0; mso-yfti-firstrow: yes"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=73><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>纳税人<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 135pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=180 colSpan=2><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>个人<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 62.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=83><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>单位<p></p></P></TD></TR><TR 1"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=73 rowSpan=3><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>契税<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>适用税率<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=108><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>非住宅<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=72><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">3%<p></p></FONT></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 62.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=83 rowSpan=3><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">3%<p></p></FONT></P></TD></TR><TR 2"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=108><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>非普通住宅<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=72><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">3%<p></p></FONT></P></TD></TR><TR 3"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 81pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=108><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>普通住宅<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=72><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">1.5%<p></p></FONT></P></TD></TR><TR 4; mso-yfti-lastrow: yes"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=73><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>印花税<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 135pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=180 colSpan=2><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">0.05%<p></p></FONT></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 62.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=83><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">0.05%<p></p></FONT></P></TD></TR></TABLE><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>出让方：<p></p></P><TABLE 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" cellSpacing=0 cellPadding=0 border=1><TR 0; mso-yfti-firstrow: yes"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=73><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>纳税人<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 287.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=383 colSpan=2><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>个人<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=84><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>单位<p></p></P></TD></TR><TR 1"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=73 rowSpan=5><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>营业税<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>城市维护建设税<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>教育费附加<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=60><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>非住宅<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 242.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=323><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>按差价（卖出价<FONT face="Times New Roman">-</FONT>买入价）的<FONT face="Times New Roman">5.55%</FONT>缴纳<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=84 rowSpan=5><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>按差价（卖出价<FONT face="Times New Roman">-</FONT>买入价）的<FONT face="Times New Roman">5.55%</FONT>缴纳<p></p></P><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman"> <p></p></FONT></P></TD></TR><TR 2"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=60 rowSpan=2><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>非普通住宅<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 242.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=323><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>购买不足<FONT face="Times New Roman">2</FONT>年对外销售的，按全额的<FONT face="Times New Roman">5.55%</FONT>缴纳<p></p></P></TD></TR><TR 3"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 242.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=323><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>超过<FONT face="Times New Roman">2</FONT>年（含<FONT face="Times New Roman">2</FONT>年）的，按差价（卖出价<FONT face="Times New Roman">-</FONT>买入价）的<FONT face="Times New Roman">5.55%</FONT>缴纳<p></p></P></TD></TR><TR 4"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=60 rowSpan=2><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>普通住宅<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 242.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=323><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>购买不足<FONT face="Times New Roman">2</FONT>年对外销售的，按全额的<FONT face="Times New Roman">5.55%</FONT>缴纳<p></p></P></TD></TR><TR 5"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 242.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=323><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>超过<FONT face="Times New Roman">2</FONT>年（含<FONT face="Times New Roman">2</FONT>年的）的，免缴<p></p></P></TD></TR><TR 6; mso-yfti-lastrow: yes"><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54.75pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=73><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center>印花税<p></p></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 287.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=383 colSpan=2><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">0.05%<p></p></FONT></P></TD><TD #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 63pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" vAlign=top width=84><P 0cm 0cm 0pt; LINE-HEIGHT: 12pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align=center><FONT face="Times New Roman">0.05%<p></p></FONT></P></TD></TR></TABLE><P 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left>注：1、”从购买到对外销售“的时间认定：个人购买住房以取得的契证上契税缴款书的填发日期为起点，至销售时买卖双方签订《杭州市房屋转让合同》之日为终点，计算确定<p></p></P>

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<TABLE cellSpacing=0 cellPadding=0 width="95%" align=center border=0><TR><TD align=middle colSpan=2 height=50><DIV class=pt align=center>购买商品房，缴纳契税、办理契证须提供的资料？</DIV></TD></TR><TR><TD background=/images1_xian.gif colSpan=2 height=1></TD></TR><TR><TD colSpan=2 height=5></TD></TR><TR><TD class=test3 colSpan=2><P 0cm 0cm 0pt 36pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; tab-stops: list 36.0pt; mso-list: l12 level1 lfo1" align=left><FONT size=2>购买商品房缴纳契税须提供以下资料（复印件请使用A4纸）
1、商品房购销合同原件或复印件（须提供原件供校验）
2、房屋分层分户平面图、测绘成果表复印件
3、商品房销售专用发票
   浙江省杭州市商品房销售专用发票提供第5联原件
   浙江省省属企业销售不动产专用发票提供第2联复印件并提供原件供校验
4、承受方身份证明复印件
   个人提供身份证复印件
   系夫妻共有产的提供夫妻双方身份证复印件及结婚证明
   如夫妻双方约定房屋所有权归其中一方所有的，还须提供财产约定公证书
   如承受房屋所有权的纳税人为未婚的，须申明本人婚姻状况，并自负法律责任
   单位提供营业执照或法人资格证书复印件
5、经济适用房提供准购证
6、委托他人代办的提供委托书
7、征收机关要求提供的其它资料</FONT></P></TD></TR></TABLE>