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近日,国家税务总局关于个人住房转让所得征收个人所得税有关问题的通知(国税发[2006]108号)发文,从8月1日起,要求各级税务机关严格执行《国家税务总局关于进一步加强房地产税收管理的通知》(国税发[2005]82号)和《国家税务总局关于实施房地产税收一体化管理若干具体问题的通知》(国税发[2005]156号)的规定,在房地产交易场所设置税收征收窗口,将个税与转让环节应缴纳的营业税、契税、土地增值税等税收—
Recently, the Circular of the State Administration of Taxation on Issues Concerning the Imposition of Individual Income Tax on the Individual Housing Transfer (Guo Shui Fa [2006] No. 108) issued a document requiring the tax authorities at all levels to strictly enforce the "State Administration of Taxation on Further Strengthening Real Estate (Guo Shui Fa [2005] No. 82) and the Circular of the State Administration of Taxation on Several Specific Issues Regarding the Implementation of Integrated Administration of Real Estate Tax Revenue (Guo Shui Fa [2005] No. 156), set up a tax in the real estate transaction venue Collection window, a tax and transfer should pay the business tax, deed tax, land value increment tax and other taxes -