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2011年1月27日,财政部等三部委《关于调整房地产交易环节契税个人所得税优惠政策的通知》(财税[2010]94号)废止了《关于调整房地产市场若干税收政策的通知》(财税字[1999]210号)第一条有关契税的规定,但“个人自建自用住房,销售时免征营业税”的条款仍然有效。个人自建自用住房(以下简称“个人自建房”)销售营业税优惠政策已施行10多年,但由于政策本身存在着条款不明晰、规定不具体的瑕疵,导致各地税务机关执行口径不一,形成不同地域纳税人享受不同的税收优惠。如何正确剖析政策存在的瑕疵并予完善,是目前税务机关需要探讨的问题。
On January 27, 2011, the Ministry of Finance and other three ministries and commissions on the adjustment of real estate transactions part of the personal income tax dedication notice (Cai Shui [2010] 94) repeal “on the real estate market to adjust a number of tax policy notice” (fiscal and tax characters [1999] No. 210) Article 1 of the provisions of deed tax, but “personal self-occupied housing, sales tax exemption ” terms still valid. Individual self-employed private housing (hereinafter referred to as “personal self-built housing ”) sales tax preferential policies have been implemented for more than 10 years, but because the policy itself is not clear provisions, the provisions of the specific flaws, leading to different caliber tax authorities around the implementation of different caliber The formation of taxpayers in different regions to enjoy different tax incentives. How to properly analyze the flaws in policies and how to improve them is the issue to be explored by tax authorities at present.