农业税收讲座第五讲契税（下）农言五、应税行为的界定１．买契税房屋的买卖是指房屋出卖人自愿将自己所有的房屋卖给购买人所有，购买人承受房屋并支付价款的行为。房屋是一种特殊商品，与一般买卖比较，有其自身特点：（１）进行买卖的房屋不能作空间转移，只能在权属上... Lectures on Agricultural Taxes Lecture 5 Deed Taxes (Part Two) Agricultural Advice Five. Definition of Taxable Activities 1. Buying Deed Taxes Buying and selling of houses means that the seller of the house voluntarily sells all of his / her own home to the purchaser and the purchaser takes the house and pays the price. Housing is a special commodity, compared with the general trading, has its own characteristics: (1) the sale of housing can not be made for space transfer, only in the ownership ...