商品房契税如何缴纳
2010
06/16
17:14
3194
本市界定普通住房的标准应同时符合以下条件：住宅小区建筑容积率在1．0以上；单套建筑面积在140平方米以下；实际成交价格低于同级别土地上住房平均交易价格1．2倍以下。
本市对个人购买普通住房执行优惠税率，契税按房屋成交价格的2％计算，并减半收取。对于个人及单位购买的非住房、非普通住房则按总价的4％收取。个人应在同房地产开发公司签订商品房买卖合同之日起30日内办理契税纳税申报手续；购买商品房缴纳各税计税依据包括买方购买商品房支付的所有价款及价外费用；此外，对房屋交易价格明显低于市场价格并且无正当理由
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