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关键词:税收起因:通过税收手段来调控国内日趋泡沫化的房地产市场。与此同时,房地产税制本身也积累了众多的问题,这也在一定程度限制了房地产行业健康、稳定、快速、有序的发展状态。时间:5月12日聚焦:国务院办公厅转发了建设部等七部委《关于做好稳定住房价格工作的意见》,规定自2005年6月1日起,对个人购买住房不足2年转让交易的,销售时按其取得的售房收入全额征收营业税;个人购买住房超过2年(含2年)转手交易的,销售时免征营业税。这是国家近年来首次在房地产交易环节上着手进行房地产税制改革。影响力:炒楼行为得到一定程度的抑制。
Keywords: Tax Reasons: through tax measures to regulate the increasingly domestic bubble real estate market. At the same time, the real estate tax system itself has also accumulated a large number of issues, which to a certain extent, limited the healthy, stable, rapid and orderly development of the real estate industry. Time: May 12 Focus: The State Council General Office transmitted seven ministries and commissions such as the Ministry of Construction, “on the stability of housing prices work opinions,” provides that since June 1, 2005 onwards, the purchase of housing for individuals less than 2 years of transfer transactions , The sale of sales revenue obtained by the full business tax levied; individual purchase of housing more than 2 years (including 2 years) resold transactions, sales tax exemption. This is the first time in recent years the country has started the real estate tax reform in the real estate transaction. Impact: speculation in property behavior to a certain extent.