财政部规定房改财税政策

• 出 处: 现代经济信息
• 发表日期: 1994年02期
• 关键词: 土地使用税 税收问题 公有住房 房产税 合作建房 能源交通 单位所有 土地使用权 个人所有

财政部最近对房改财物税收问题作出规定,主要内容是:一、免征国家能源交通重点建设资金和国家预算调节基金。二、个人以标准价向单位购买公有住房,以及通过集资、合作建房等形式取得住房用于自住的,免征该住房个人出资部门的房产税。三、单位向个人出售公有住房后,其土地使用权仍旧归单位所有的,按规定计征或免征其土地使用税;其土地使用权归

The Ministry of Finance has recently stipulated the tax reform on property remodeling property. The main contents are as follows: 1. Exemption from the key construction funds for state energy transportation and the state budget adjustment fund. Second, individuals to purchase public housing units at a standard price, as well as through the fund-raising, cooperative housing and other forms of acquisition of housing for self-occupation, exempt from the housing investment department of personal property tax. Third, the unit sold to individuals after the public housing, the land use rights are still owned by the unit, according to the provisions of levy or exempt from the land use tax; its land use rights