{"id":172,"thumbnail":"https://jilailawyer.com//rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBdXNCIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--c9181b8b98a16e9b68636928aba2e143b08ef060/%E7%A4%BE%E4%BC%9A%E8%B4%A3%E4%BB%BB.jpg","title_zh":"契税新规发布，《中华人民共和国契税法》2021年9月1日生效！夫妻之间、法定继承等六种情况不再缴纳契税","title_en":"New regulations on deed tax have been released, and the Deed Tax Law of the People's Republic of China will take effect on September 1, 2021! Deed tax is no longer paid in six situations such as between husband and wife, legal inheritance, etc.","content_zh":"\u003cp align=\"center\" class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: center;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cspan style=\"font-weight: bold;\"\u003e\u003cfont face=\"宋体\"\u003e契税新规发布，《中华人民共和国契税法》\u003c/font\u003e2021\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e9\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日生效！夫妻之间、法定继承等六种情况不再缴纳契税\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp align=\"center\" class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: center;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e2020\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e8\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e11\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日，全国人大常委会审议通过《中华人民共和国契税法》（以下简称\u0026ldquo;《契税法》\u0026rdquo;），该法将于\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e2021\u003c/font\u003e\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e9\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日生效。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e这几天，朋友圈都在转发一则消息称\u003c/font\u003e\u0026ldquo;新契税法将税率调整为\u003cfont face=\"Calibri\"\u003e3%-5%\u003c/font\u003e\u003cfont face=\"宋体\"\u003e，之前的\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1%\u003c/font\u003e\u003cfont face=\"宋体\"\u003e、\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1.5%\u003c/font\u003e\u003cfont face=\"宋体\"\u003e等优惠税率将成为历史。\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e2021\u003c/font\u003e\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e9\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日起施行。\u0026rdquo;等类似消息，一时间，各类房屋中介都纷纷劝说客户尽快买房，否则就要多掏至少几万元的税费。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e实际上，该说法属于谣言，我国《契税法》发布前，契税税率是以\u003c/font\u003e1997\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e7\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e7\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日国务院发布的《中华人民共和国契税暂行条例》为依据收取的，该条例第三条明确规定，契税税率为\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e3-5%\u003c/font\u003e\u003cfont face=\"宋体\"\u003e。而《契税法》第三条规定，契税税率为百分之三至百分之五。由此可见，契税税率并未进行调整。《契税法》的公布只是将原契税征收的法律依据由行政法规调整为法律规定，更加体现了税收法定的原则，税率并未发生变化。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e之前日常生活中之所以会按照\u003c/font\u003e1%\u003cfont face=\"宋体\"\u003e或\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1.5%\u003c/font\u003e\u003cfont face=\"宋体\"\u003e等标准收取，是由于各地根据自身情况对契税进行了优惠，《契税法》第三条第三款也规定\u0026ldquo;省、自治区、直辖市可以依照前款规定的程序对不同主体、不同地区、不同类型的住房的权属转移确定差别税率。\u0026rdquo;由此可见，《契税法》生效后，各地仍可按照具体情况对契税税率进行优惠，且之前使用的优惠税率也并未公布需要调整或取消，因此，大家无需过度紧张。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e此外，《契税法》生效后，明确规定以下几种情况可以免征契税：\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（一）国家机关、事业单位、社会团体、军事单位承受土地、房屋权属用于办公、教学、医疗、科研、军事设施；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（二）非营利性的学校、医疗机构、社会福利机构承受土地、房屋权属用于办公、教学、医疗、科研、养老、救助；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（三）承受荒山、荒地、荒滩土地使用权用于农、林、牧、渔业生产；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（四）婚姻关系存续期间夫妻之间变更土地、房屋权属；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（五）法定继承人通过继承承受土地、房屋权属；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（六）依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华代表机构承受土地、房屋权属。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e这意味着夫妻之间、法定继承房屋、土地不用再缴纳契税了。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cstrong\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e附文：《中华人民共和国契税法》全文\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/strong\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: center;\"\u003e\u003cstrong\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e中华人民共和国契税法\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/strong\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e《中华人民共和国契税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第二十一次会议于\u003c/font\u003e2020\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e8\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e11\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日通过，现予公布，自\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e2021\u003c/font\u003e\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e9\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日起施行。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: right;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e中华人民共和国主席\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e习近平\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: right;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e2020\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e8\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e11\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第一条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本法规定缴纳契税。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第二条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e本法所称转移土地、房屋权属，是指下列行为：\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（一）土地使用权出让；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（二）土地使用权转让，包括出售、赠与、互换；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（三）房屋买卖、赠与、互换。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e前款第二项土地使用权转让，不包括土地承包经营权和土地经营权的转移。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e以作价投资（入股）、偿还债务、划转、奖励等方式转移土地、房屋权属的，应当依照本法规定征收契税。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第三条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e契税税率为百分之三至百分之五。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e契税的具体适用税率，由省、自治区、直辖市人民政府在前款规定的税率幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e省、自治区、直辖市可以依照前款规定的程序对不同主体、不同地区、不同类型的住房的权属转移确定差别税率。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第四条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e契税的计税依据：\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（一）土地使用权出让、出售，房屋买卖，为土地、房屋权属转移合同确定的成交价格，包括应交付的货币以及实物、其他经济利益对应的价款；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（二）土地使用权互换、房屋互换，为所互换的土地使用权、房屋价格的差额；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（三）土地使用权赠与、房屋赠与以及其他没有价格的转移土地、房屋权属行为，为税务机关参照土地使用权出售、房屋买卖的市场价格依法核定的价格。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e纳税人申报的成交价格、互换价格差额明显偏低且无正当理由的，由税务机关依照《中华人民共和国税收征收管理法》的规定核定。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第五条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e契税的应纳税额按照计税依据乘以具体适用税率计算。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第六条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e有下列情形之一的，免征契税：\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e国家机关、事业单位、社会团体、军事单位承受土地、房屋权属用于办公、教学、医疗、科研、军事设施；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（二）非营利性的学校、医疗机构、社会福利机构承受土地、房屋权属用于办公、教学、医疗、科研、养老、救助；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（三）承受荒山、荒地、荒滩土地使用权用于农、林、牧、渔业生产；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（四）婚姻关系存续期间夫妻之间变更土地、房屋权属；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（五）法定继承人通过继承承受土地、房屋权属；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（六）依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华代表机构承受土地、房屋权属。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e根据国民经济和社会发展的需要，国务院对居民住房需求保障、企业改制重组、灾后重建等情形可以规定免征或者减征契税，报全国人民代表大会常务委员会备案。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第七条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e省、自治区、直辖市可以决定对下列情形免征或者减征契税：\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（一）因土地、房屋被县级以上人民政府征收、征用，重新承受土地、房屋权属；\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e（二）因不可抗力灭失住房，重新承受住房权属。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e前款规定的免征或者减征契税的具体办法，由省、自治区、直辖市人民政府提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第八条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e纳税人改变有关土地、房屋的用途，或者有其他不再属于本法第六条规定的免征、减征契税情形的，应当缴纳已经免征、减征的税款。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第九条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e契税的纳税义务发生时间，为纳税人签订土地、房屋权属转移合同的当日，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当日。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e纳税人应当在依法办理土地、房屋权属登记手续前申报缴纳契税。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十一条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e纳税人办理纳税事宜后，税务机关应当开具契税完税凭证。纳税人办理土地、房屋权属登记，不动产登记机构应当查验契税完税、减免税凭证或者有关信息。未按照规定缴纳契税的，不动产登记机构不予办理土地、房屋权属登记。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十二条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e在依法办理土地、房屋权属登记前，权属转移合同、权属转移合同性质凭证不生效、无效、被撤销或者被解除的，纳税人可以向税务机关申请退还已缴纳的税款，税务机关应当依法办理。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十三条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e税务机关应当与相关部门建立契税涉税信息共享和工作配合机制。自然资源、住房城乡建设、民政、公安等相关部门应当及时向税务机关提供与转移土地、房屋权属有关的信息，协助税务机关加强契税征收管理。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=\"p\" style=\"margin: 5pt 0pt; padding: 0pt; text-align: left;\"\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: Calibri;\"\u003e\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e税务机关及其工作人员对税收征收管理过程中知悉的纳税人的个人信息，应当依法予以保密，不得泄露或者非法向他人提供。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十四条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e契税由土地、房屋所在地的税务机关依照本法和《中华人民共和国税收征收管理法》的规定征收管理。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十五条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e纳税人、税务机关及其工作人员违反本法规定的，依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\r\n\u003cbr /\u003e\r\n\u003cspan style=\"font-size: 12pt;\"\u003e\u003cspan style=\"font-family: 宋体;\"\u003e\u003cfont face=\"宋体\"\u003e第十六条\u003c/font\u003e\u0026nbsp;\u0026nbsp;\u003cfont face=\"宋体\"\u003e本法自\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e2021\u003c/font\u003e\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e9\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日起施行。\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e1997\u003c/font\u003e\u003cfont face=\"宋体\"\u003e年\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e7\u003c/font\u003e\u003cfont face=\"宋体\"\u003e月\u003c/font\u003e\u003cfont face=\"Calibri\"\u003e7\u003c/font\u003e\u003cfont face=\"宋体\"\u003e日国务院发布的《中华人民共和国契税暂行条例》同时废止。\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n","content_en":"\u003cp align=\"center\" class=\"p\" style=\"margin:5pt 0pt; padding:0pt; text-align:center\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cb\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e\u003cspan style=\"font-weight:bold\"\u003e\u003cfont face=\"宋体\"\u003eNew regulations on deed tax have been released, and the Deed Tax Law of the People\u0026#39;s Republic of China will take effect on September 1, 2021! Deed tax is no longer paid in six situations such as between husband and wife, legal inheritance, etc.\u003c/font\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp align=\"center\" class=\"p\" style=\"margin:5pt 0pt; padding:0pt; text-align:center\"\u003e\u0026nbsp;\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eOn August 11, 2020, the Standing Committee of the National People\u0026#39;s Congress reviewed and approved the Deed Tax Law of the People\u0026#39;s Republic of China (hereinafter referred to as the \u0026quot;Deed Tax Law\u0026quot;), which will take effect on September 1, 2021.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eIn the past few days, the circle of friends has been forwarding a message saying, \u0026quot;The new deed tax law will adjust the tax rate to 3%-5%, and the previous preferential tax rates such as 1% and 1.5% will become history. It will be implemented on September 1, 2021. \u0026quot;And other similar news, for a time, all kinds of housing agents have persuaded customers to buy a house as soon as possible, otherwise they will pay at least tens of thousands of yuan in taxes and fees.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eIn fact, this statement is a rumor. Before the promulgation of my country\u0026#39;s \u0026quot;Deed Tax Law\u0026quot;, the deed tax rate was collected on the basis of the \u0026quot;Interim Regulations of the People\u0026#39;s Republic of China on Deed Tax\u0026quot; issued by the State Council on July 7, 1997. Article 3 of the regulations clearly stipulates that, The deed tax rate is 3-5%. Article 3 of the Deed Tax Law stipulates that the deed tax rate is 3% to 5%. It can be seen that the deed tax rate has not been adjusted. The promulgation of the \u0026quot;Deed Tax Law\u0026quot; only adjusts the legal basis for the original deed tax collection from administrative regulations to legal provisions, which more reflects the principle of statutory taxation, and the tax rate has not changed.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eThe reason why the deed tax was charged according to the standard of 1% or 1.5% in daily life in the past is that various regions have given preferential treatment to deed tax according to their own conditions. The procedures stipulated in the paragraph shall determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.\u0026rdquo; It can be seen that after the \u0026ldquo;Deed Tax Law\u0026rdquo; comes into effect, localities can still provide preferential deed tax rates according to specific circumstances, and the previous use The preferential tax rate has not been announced to be adjusted or cancelled, so there is no need to be overly nervous.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eIn addition, after the \u0026quot;Deed Tax Law\u0026quot; came into effect, it is clearly stipulated that the following situations can be exempted from deed tax:\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(1) State organs, institutions, social groups, and military units take over the ownership of land and houses for office, teaching, medical, scientific research, and military facilities;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(2) Non-profit schools, medical institutions, and social welfare institutions take over the ownership of land and houses for office, teaching, medical treatment, scientific research, pension, and assistance;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(3) Accepting the right to use barren hills, barren land and barren shoals for agricultural, forestry, animal husbandry and fishery production;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(4) Change of land and house ownership between husband and wife during the marriage relationship;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(5) The legal heir inherits the ownership of land and houses through inheritance;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(6) Foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax in accordance with the law shall assume the ownership of land and houses.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eThis means that there is no need to pay deed tax between husband and wife, legal inheritance of houses, and land.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eAttachment: Full text of the Deed Tax Law of the People\u0026#39;s Republic of China\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eDeed Tax Law of the People\u0026#39;s Republic of China\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eThe Deed Tax Law of the People\u0026#39;s Republic of China, which was adopted at the 21st meeting of the Standing Committee of the 13th National People\u0026#39;s Congress of the People\u0026#39;s Republic of China on August 11, 2020, is hereby promulgated and shall come into force on September 1, 2021 .\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003ePresident of the People\u0026#39;s Republic of China Xi Jinping\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eAugust 11, 2020\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 1 The units and individuals who transfer the ownership of land and houses within the territory of the People\u0026#39;s Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 2 The term \u0026quot;transfer of land and house ownership\u0026quot; as mentioned in this Law refers to the following acts:\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(1) Assignment of land use rights;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(2) Transfer of land use rights, including sale, gift and exchange;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(3) House sale, gift and exchange.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eThe transfer of the land use right in Item 2 of the preceding paragraph does not include the transfer of the land contractual management right and the land management right.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eIf the ownership of land and houses is transferred by means of investment (equity), repayment of debts, transfer, incentives, etc., deed tax shall be levied in accordance with the provisions of this Law.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 3 The deed tax rate is 3% to 5%.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eThe specific applicable tax rate of deed tax shall be proposed by the people\u0026#39;s government of the province, autonomous region or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and shall be reported to the Standing Committee of the People\u0026#39;s Congress at the same level for decision, and shall be reported to the Standing Committee of the National People\u0026#39;s Congress and the State Council for the record.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eProvinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing in accordance with the procedures prescribed in the preceding paragraph.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 4 The tax basis of deed tax:\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(1) The assignment and sale of land use rights, the sale and purchase of houses, and the transaction price determined for the land and house ownership transfer contract, including the currency to be delivered and the price corresponding to the physical and other economic benefits;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(2) The exchange of land use rights and the exchange of houses shall be the difference between the prices of the exchanged land use rights and houses;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(3) For the grant of land use rights, the donation of houses, and other acts of transferring land and house ownership without price, the price shall be determined according to law by the tax authorities with reference to the market price of the sale of land use rights and the sale of houses.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eIf the difference between the transaction price and the swap price declared by the taxpayer is obviously low and there is no justifiable reason, the tax authority shall verify it in accordance with the provisions of the Law of the People\u0026#39;s Republic of China on the Administration of Tax Collection.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 5 The tax payable of deed tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 6 Deed tax shall be exempted under any of the following circumstances:\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eState organs, public institutions, social groups, and military units take over the ownership of land and houses for office, teaching, medical, scientific research, and military facilities;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(2) Non-profit schools, medical institutions, and social welfare institutions take over the ownership of land and houses for office, teaching, medical treatment, scientific research, pension, and assistance;\u003cbr /\u003e\r\n(3) Accepting the right to use barren hills, barren land and barren shoals for agricultural, forestry, animal husbandry and fishery production;\u003cbr /\u003e\r\n(4) Change of land and house ownership between husband and wife during the marriage relationship;\u003cbr /\u003e\r\n(5) The legal heir inherits the ownership of land and houses through inheritance;\u003cbr /\u003e\r\n(6) Foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax in accordance with the law shall assume the ownership of land and houses.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eAccording to the needs of national economic and social development, the State Council may provide for exemption or reduction of deed tax for situations such as housing demand guarantee for residents, enterprise restructuring and reorganization, and post-disaster reconstruction, and report to the Standing Committee of the National People\u0026#39;s Congress for the record.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 7 Provinces, autonomous regions and municipalities directly under the Central Government may decide to exempt or reduce deed tax in the following situations:\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003e(1) Re-acquisition of the land or house ownership due to the expropriation or requisition of the land or house by the people\u0026#39;s government at or above the county level;\u003cbr /\u003e\r\n(2) If the house is lost due to force majeure, the ownership of the house is re-acquired.\u003cbr /\u003e\r\nThe specific measures for exemption or reduction of deed tax prescribed in the preceding paragraph shall be proposed by the people\u0026#39;s governments of provinces, autonomous regions and municipalities directly under the Central Government, reported to the Standing Committee of the People\u0026#39;s Congress at the same level for decision, and reported to the Standing Committee of the National People\u0026#39;s Congress and the State Council for the record.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 8 Taxpayers who change the use of relevant land or houses, or have other circumstances that are no longer exempted or reduced from deed tax prescribed in Article 6 of this Law, shall pay the tax that has been exempted or reduced.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 9 The time when the tax liability for deed tax occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 10 Taxpayers shall declare and pay deed tax before going through the formalities for land and house ownership registration according to law.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 11 After the taxpayer has handled the tax payment, the tax authority shall issue a tax payment certificate. When a taxpayer handles the land and house ownership registration, the real estate registration agency shall check the deed tax payment, tax reduction and exemption certificates or relevant information. If the deed tax is not paid in accordance with the regulations, the real estate registration agency will not handle the registration of land and house ownership.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 12 Before the land and house ownership registration is handled in accordance with the law, if the ownership transfer contract or the certificate of the nature of the ownership transfer contract is ineffective, invalid, revoked or rescinded, the taxpayer may apply to the tax authority for a refund of the tax paid The tax authority shall handle it according to law.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 13 The tax authority shall establish a mechanism for sharing tax-related information and working cooperation with relevant departments. Relevant departments such as natural resources, housing and urban-rural development, civil affairs, and public security shall promptly provide the tax authorities with information related to the transfer of land and house ownership, and assist the tax authorities in strengthening the management of deed tax collection.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cbr /\u003e\r\n\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eTax authorities and their staff members shall keep the personal information of taxpayers known in the process of tax collection and management in accordance with the law, and shall not disclose or illegally provide it to others.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 14 The deed tax shall be collected and managed by the tax authority where the land and house are located in accordance with the provisions of this Law and the Law of the People\u0026#39;s Republic of China on the Administration of Tax Collection.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 15 Taxpayers, tax authorities and their staff who violate the provisions of this Law shall be investigated for legal responsibility in accordance with the Law of the People\u0026#39;s Republic of China on the Administration of Tax Collection and relevant laws and regulations.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:Calibri\"\u003e\u003cspan style=\"font-size:12pt\"\u003e\u003cspan style=\"font-family:宋体\"\u003eArticle 16 This Law shall come into force on September 1, 2021. The \u0026quot;Interim Regulations of the People\u0026#39;s Republic of China on Deed Tax\u0026quot; promulgated by the State Council on July 7, 1997 shall be repealed at the same time.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\r\n","_type":"继来法视界","position":1,"created_at":"2020-11-05T14:28:20.833+08:00","updated_at":"2020-08-30T14:44:00.000+08:00","pv":19380,"abstract_zh":"2020年8月11日，全国人大常委会审议通过《中华人民共和国契税法》（以下简称“《契税法》”），该法将于2021年9月1日生效。","abstract_en":"On August 11, 2020, the Standing Committee of the National People's Congress reviewed and approved the Deed Tax Law of the People's Republic of China (hereinafter referred to as the \"Deed Tax Law\"), which will take effect on September 1, 2021.","link":""}