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2008年12月17日下午,关于“‘二套房贷’和营业税政策调整”的新闻迅速住国内各大门户网站上占据了头条位置。在这项被称为“国二条”的政策出台二天后,国务院办公厅发布的《关于促进房地产市场健康发展的若下意见》进一步明确提出,将现行个人购买普通住房超过5年(含5年)转让免征营业税,改为超过两年(含两年)转让免征营业税;将个人购买普通件房不足两年转让的,由按其转让收入全额征收营业税,改为按其转让收入减去购买住房原价的差额征收营业税。
On the afternoon of December 17, 2008, news on the adjustment of “two sets of mortgages and business tax policies” quickly took the top spot in major domestic portals. Two days after the promulgation of this “country two” policy, the “Opinions on Promoting the Healthy Development of the Real Estate Market” promulgated by the General Office of the State Council further clarified that the current individual should purchase ordinary housing for more than 5 years 5 years), the business tax will be exempt from the business tax and will be exempted from business tax on the transfer for more than two years (including two years); if the individual purchases common room for less than two years, the business tax shall be levied on the basis of the transfer income, Income minus the purchase price of the original purchase of business tax.