特殊情形下，房产交易税收咋执行
2010
06/16
17:15
3263
房屋拆迁：房屋、土地被县级以上人民政府批准征用或占用后，重新承受房屋、土地权属，成交价格没有超出土地房屋补偿费、安置补助费或虽已超出但不超出30％的，免征契税；对拆迁居民因拆迁重新购置住房的，对购房成交价格中相当于拆迁补偿款的部分免征契税，成交价格超过拆迁补偿款的，对超过部分征收契税。
以房换房：房屋被县级以上人民政府批准征用，或占用后重新安置住房，或与开发商达成协议以房换房，或单位与个人、个人与个人之间以房换房的，交换金额相等的，免征契税。
继承、分析：承受方不缴纳契税。
注：对于
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