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关于契税征管中的几个政策问题据川财农税（１９９４）２１号文规定：一，行政、企事业单位向本单位职工以“集资”等方式建房．其房屋产权属于出资职工个人所有．按财政部（９２）财农税字第３２号文规定．可以免征契税。不符合上述条件的，以及由房地产公司及其他房产经...
On the deed tax collection and management of several policy issues According to Chuan Cai agricultural tax (1994) No. 21 document: First, the executive, enterprises and institutions to their units to “raise funds” and other means of building. Their property rights belong to the individual workers and staff members. According to the Ministry of Finance (92) Finance and taxation word No. 32 text. Free deed tax Does not meet the above conditions, as well as by the real estate company and other real estate by ...