解读:之前个人转让住房个税缴纳分为两种情况,一种是据实征收,即按所得额20%的税率计算应纳税额,但需提供合法、有效购房、售房合同及凭证等;一种是核定征收,即按交易额的1%缴纳个税。之前市场上一直是按照交易额的1%征收个税,既操作便捷且费用较低。此次从严据实征收,明显将加重二手房转让环节的税费负担,虽对投资投机性购房有一定的抑制作用,但这层税费的增加最终也将转嫁到购房者的身上。若这项政策落实实施,短期 Interpretation: Before the personal transfer of housing tax payment is divided into two cases, one is actually levied, that is, the tax rate of 20% of income tax payable, but the need to provide legal and effective purchase, sale contracts and vouchers; One is the approved levy, which is 1% of the transaction amount to pay a tax. Before the market has always been in accordance with the transaction amount of 1% levy a tax, both easy to operate and lower cost. The strict collection of the real act of law will obviously increase the second-hand housing transfer part of the tax burden, although the speculative investment investment has a certain inhibitory effect, but this layer of tax costs will eventually be passed on to the buyers who. If the implementation of this policy, short-term