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近日,北京市房山区法院开庭审理了北京市首例由于新“国五条”北京细则实施引发的房屋买卖合同20%个税纠纷一案。原告、被告双方2007年签订房屋买卖协议后一直没有办理过户手续。2013年3月,新“国五条”北京细则出台实施,由于卖房方李某名下还有其他房屋,该房屋办理过户需要交纳20%的个人所得税,比新政实施前要多缴纳税额19%,房屋买方曾某要求李某承担,李某坚决不同意,协商无果后双方最终对簿公堂。此案正在审理之中。
Recently, the Fangshan District Court in Beijing heard the case of Beijing’s first 20% tax dispute over the sale and purchase contracts triggered by the new “Five” Beijing Regulations. Both the plaintiff and the defendant have not completed the transfer formalities after signing the agreement for housing sale in 2007. In March 2013, due to the fact that there are other houses under the name of the seller Fang Li, the new Homeland Five requires the payment of personal income tax of 20% for the transfer of ownership of the house, and an additional amount of tax is required before the implementation of the New Deal. %, Housing buyers Zengmou asked Lee commitment, Lee firmly disagreed, the two sides finally ended the court after the negotiations failed. The case is under trial.