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解读:(一)转让房屋需征收的个人所得税明显提高:1、原二手房交易个人所得税(向卖方征收)存在两种征收方式:1〉核定征收(全额的1%);2〉据实征收(卖房所得的20%)。原各地基本按税费较低的“核定征收”方式执行。2、“核定征收”改“据实征收”后,个人所得税将明显提高。(二)充分发挥税收政策的调节作用。
Interpretation: (a) the transfer of housing to be levied significant increase in personal income tax: 1, the second-hand housing transaction personal income tax (levied to the seller) there are two modes of levy: 1> approved levy (1% of the total); 2> Levy (20% of the proceeds from the sale). The original basic lower taxes and levies “approved levy ” way to implement. 2, “approved levy ” change “actual levy ”, the personal income tax will be significantly increased. (B) give full play to the regulatory role of tax policy.