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一个人在购房卖房过程中会涉及税收问题,特别是近几年房价过快上涨,税收政策也不断进行调整。一、营业税政策一年一变《财政部国家税务总局关于调整个人住房转让营业税政策的通知》(财税[2011]12号)规定,自2011年1月28日起,个人将购买不足5年的住房对外销售的,全额征收营业税;个人将购买超
A person in the process of buying houses will involve tax issues, especially in recent years, house prices rose too fast, the tax policy is also constantly adjusted. First, the business tax policy changes from year to year “Ministry of Finance State Administration of Taxation on the adjustment of personal housing sales tax policy notice” (Cai Shui [2011] No. 12) provides that since January 28, 2011 onwards, individuals will purchase less than 5 years Foreign sales of housing, the full collection of sales tax; individuals will buy ultra