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個人購買的住房可按1%的稅率計算繳納契稅

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請問，符合什么條件個人購買的住房可按1%的稅率計算繳納契稅？

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95商服網(wǎng) 鉆石評手 2021-01-26

答：一、根據(jù)《財政部　國家稅務總局　住房和城鄉(xiāng)建設部關于調(diào)整房地產(chǎn)交易環(huán)節(jié)契稅　個人所得稅優(yōu)惠政策的通知》(財稅〔2010〕94號)規(guī)定：
　　　“一、關于契稅政策
　　(一)對個人購買普通住房，且該住房屬于家庭(成員范圍包括購房人、配偶以及未成年子女，下同)唯一住房的，減半征收契稅。對個人購買90平方米及以下普通住房，且該住房屬于家庭唯一住房的，減按1%稅率征收契稅。
　　征收機關應查詢納稅人契稅納稅記錄;無記錄或有記錄但有疑義的，根據(jù)納稅人的申請或授權，由房地產(chǎn)主管部門通過房屋登記信息系統(tǒng)查詢納稅人家庭住房登記記錄，并出具書面查詢結(jié)果。如因當?shù)貢翰痪邆洳樵儣l件而不能提供家庭住房登記查詢結(jié)果的，納稅人應向征收機關提交家庭住房實有套數(shù)書面誠信保證。誠信保證不實的，屬于虛假納稅申報，按照《中華人民共和國稅收征收管理法》的有關規(guī)定處理。
　　具體操作辦法由各省、自治區(qū)、直轄市財政、稅務、房地產(chǎn)主管部門共同制定。
　　(二)個人購買的普通住房，凡不符合上述規(guī)定的，不得享受上述優(yōu)惠政策。”
　　二、根據(jù)《關于調(diào)整房地產(chǎn)交易環(huán)節(jié)契稅營業(yè)稅優(yōu)惠政策的通知》(財稅〔2016〕23號)的規(guī)定：　　“一、關于契稅政策
　　(一)對個人購買家庭唯一住房(家庭成員范圍包括購房人、配偶以及未成年子女，下同)，面積為90平方米及以下的，減按1%的稅率征收契稅……　　
　　(二)對個人購買家庭第二套改善性住房，面積為90平方米及以下的，減按1%的稅率征收契稅……　　
　　家庭第二套改善性住房是指已擁有一套住房的家庭，購買的家庭第二套住房。
　　……
　　三、關于實施范圍
　　北京市、上海市、廣州市、深圳市暫不實施本通知第一條第二項契稅優(yōu)惠政策及第二條營業(yè)稅優(yōu)惠政策，上述城市個人住房轉(zhuǎn)讓營業(yè)稅政策仍按照《財政部國家稅務總局關于調(diào)整個人住房轉(zhuǎn)讓營業(yè)稅政策的通知》(財稅〔2015〕39號)執(zhí)行。
　　上述城市以外的其他地區(qū)適用本通知全部規(guī)定。
　　本通知自2016年2月22日起執(zhí)行?！?/div>

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SQL History (60)

Connect MySQL
Time:0.015644
Query1:SELECT * FROM modoer_dbcache WHERE cache_key IN ('comm_dbcache_expire','comm_task_nexttime','comm_session_expire','comm_session_online')
Time:0.002267
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_dbcache range PRIMARY PRIMARY 600 4 100.00 Using where
Query2:SELECT * FROM modoer_session WHERE uniq = 'bd8aa4eeee10c5f2be27b182ff558d78' LIMIT 0, 1
Time:0.002262
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE no matching row in const table
Exec 3:INSERT modoer_session SET uniq='bd8aa4eeee10c5f2be27b182ff558d78',uid='0',ip_address='104.167.77.90',content='',last_time='1775844386',last_url='/ask/4170.html',is_mobile='0',user_agent='Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'
Time:0.002965
Query4:SELECT *,m.groupid FROM modoer_asks a left join modoer_members m ON (a.uid = m.uid) WHERE askid = '4170' LIMIT 0, 1
Time:0.002353
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE a const PRIMARY PRIMARY 4 const 1 100.00
Exec 5:UPDATE modoer_asks SET views=views+'1' WHERE askid = '4170'
Time:0.002813
Query6:SELECT a.*,m.groupid FROM modoer_ask_answer a left join modoer_members m ON (a.uid = m.uid) WHERE askid = '4170' AND bestanswer = '0' AND status = '1' ORDER BY a.dateline DESC LIMIT 0, 20
Time:0.002374
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE a ref dateline,askid dateline 3 const 1 5.00 Using where; Backward index scan
Query7:SELECT * FROM modoer_subject WHERE sid = '12678' LIMIT 0, 1
Time:0.002280
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_subject const PRIMARY PRIMARY 3 const 1 100.00
Query8:SELECT * FROM modoer_subject_my WHERE sid = '12678' LIMIT 0, 1
Time:0.008864
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_subject_my const PRIMARY PRIMARY 3 const 1 100.00
Query9:SELECT * FROM modoer_subjectgrade
Time:0.002683
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_subjectgrade ALL 1 100.00
Query10:SELECT * FROM modoer_category WHERE pid = '745'
Time:0.002213
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 4 100.00
Query11:SELECT * FROM modoer_category WHERE pid = '747'
Time:0.002221
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query12:SELECT * FROM modoer_category WHERE pid = '754'
Time:0.002206
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query13:SELECT * FROM modoer_category WHERE pid = '769'
Time:0.002276
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query14:SELECT * FROM modoer_category WHERE pid = '871'
Time:0.002155
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query15:SELECT * FROM modoer_category WHERE pid = '704'
Time:0.002271
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 4 100.00
Query16:SELECT * FROM modoer_category WHERE pid = '765'
Time:0.002198
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query17:SELECT * FROM modoer_category WHERE pid = '766'
Time:0.002185
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query18:SELECT * FROM modoer_category WHERE pid = '767'
Time:0.002233
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query19:SELECT * FROM modoer_category WHERE pid = '768'
Time:0.002237
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query20:SELECT * FROM modoer_category WHERE pid = '282'
Time:0.002302
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 20 100.00
Query21:SELECT * FROM modoer_category WHERE pid = '776'
Time:0.002211
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query22:SELECT * FROM modoer_category WHERE pid = '777'
Time:0.002191
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query23:SELECT * FROM modoer_category WHERE pid = '778'
Time:0.002211
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query24:SELECT * FROM modoer_category WHERE pid = '779'
Time:0.002239
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query25:SELECT * FROM modoer_category WHERE pid = '780'
Time:0.002267
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query26:SELECT * FROM modoer_category WHERE pid = '781'
Time:0.004424
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query27:SELECT * FROM modoer_category WHERE pid = '782'
Time:0.002320
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query28:SELECT * FROM modoer_category WHERE pid = '783'
Time:0.002266
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query29:SELECT * FROM modoer_category WHERE pid = '784'
Time:0.002773
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query30:SELECT * FROM modoer_category WHERE pid = '785'
Time:0.002368
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query31:SELECT * FROM modoer_category WHERE pid = '786'
Time:0.002207
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query32:SELECT * FROM modoer_category WHERE pid = '787'
Time:0.002243
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query33:SELECT * FROM modoer_category WHERE pid = '788'
Time:0.002326
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query34:SELECT * FROM modoer_category WHERE pid = '789'
Time:0.002667
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query35:SELECT * FROM modoer_category WHERE pid = '790'
Time:0.002264
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query36:SELECT * FROM modoer_category WHERE pid = '791'
Time:0.002268
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query37:SELECT * FROM modoer_category WHERE pid = '792'
Time:0.005676
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query38:SELECT * FROM modoer_category WHERE pid = '793'
Time:0.002286
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query39:SELECT * FROM modoer_category WHERE pid = '810'
Time:0.002221
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query40:SELECT * FROM modoer_category WHERE pid = '811'
Time:0.002261
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query41:SELECT * FROM modoer_category WHERE pid = '752'
Time:0.002281
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 3 100.00
Query42:SELECT * FROM modoer_category WHERE pid = '875'
Time:0.002209
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query43:SELECT * FROM modoer_category WHERE pid = '876'
Time:0.002236
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query44:SELECT * FROM modoer_category WHERE pid = '877'
Time:0.002183
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query45:SELECT * FROM modoer_category WHERE pid = '750'
Time:0.002355
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 8 100.00
Query46:SELECT * FROM modoer_category WHERE pid = '770'
Time:0.002226
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query47:SELECT * FROM modoer_category WHERE pid = '771'
Time:0.002413
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query48:SELECT * FROM modoer_category WHERE pid = '772'
Time:0.003002
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query49:SELECT * FROM modoer_category WHERE pid = '773'
Time:0.003748
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query50:SELECT * FROM modoer_category WHERE pid = '774'
Time:0.002220
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query51:SELECT * FROM modoer_category WHERE pid = '775'
Time:0.002292
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query52:SELECT * FROM modoer_category WHERE pid = '806'
Time:0.002298
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query53:SELECT * FROM modoer_category WHERE pid = '874'
Time:0.002365
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query54:SELECT * FROM modoer_category WHERE pid = '755'
Time:0.002677
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 3 100.00
Query55:SELECT * FROM modoer_category WHERE pid = '756'
Time:0.002345
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query56:SELECT * FROM modoer_category WHERE pid = '757'
Time:0.002287
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query57:SELECT * FROM modoer_category WHERE pid = '758'
Time:0.002335
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query58:SELECT * FROM modoer_category WHERE pid = '726'
Time:0.002311
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query59:SELECT * FROM modoer_category WHERE pid = '794'
Time:0.002298
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_category ref pid pid 3 const 1 100.00
Query60:SELECT askid,subject,expiredtime,dateline FROM modoer_asks WHERE success=0 AND status=1 AND expiredtime>1775844386 AND city_id IN (0,2943) ORDER BY dateline DESC LIMIT 0,8
Time:0.004628
id select_type table partitions type possible_keys key key_len ref rows filtered Extra
1 SIMPLE modoer_asks ALL expiredtime 4037 0.20 Using where; Using filesort

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個人購買的住房可按1%的稅率計算繳納契稅

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SQL History (60)

file autoload (33)

file included_files (94)

helper include (10)

cache load (28)

cache dbcache (4)

input GET (6)

id	select_type	table	partitions	type	possible_keys	key	key_len	ref	rows	filtered	Extra
1	SIMPLE	modoer_dbcache		range	PRIMARY	PRIMARY	600		4	100.00	Using where