论文部分内容阅读
北京市财政局公布了《关于明确契税政策和执行中有关问题的通知》。《通知》明确要求,对于最近开始按套内建筑面积预售商品房的行为,在计算应征税款时,购房者应将单价折合成按建筑面积(含公摊面积)销售的单价,相应确定住宅性质(普通住宅或非普通住宅),然后缴纳购房契税。同时,有关部门也公布了相应的换算公式,即单位建筑面积售价=按套内建筑面积销售价格÷(套内建筑面积+公摊面积)。
Beijing Municipal Bureau of Finance announced the Notice on Deepening Deed Tax Policy and Related Issues in its Implementation. The Circular clearly stipulates that for the recent start of pre-selling commercial housing according to the gross floor area of the building, when calculating the amount of tax payable, the purchaser shall discount the unit price to the unit price of the unit sold by the gross floor area Nature (ordinary residential or non-ordinary residential), and then pay the purchase deed tax. At the same time, the relevant departments also announced the corresponding conversion formula, that is, the unit floor area sales price = sales price by the construction area ÷ (kit building area + pool area).