财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知
2010
06/12
14:33
2998
财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通 知
财税〔 2009 〕 78 号
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，宁夏、西藏、青海省（自治区）国家税务局，新疆生产建设兵团财务局：
为了加强个人所得税征管，堵塞税收漏洞，根据《中华人民共和国个人所得税法》有关规定，现就个人无偿受赠房屋有关个人所得税问题通知如下：
一、以下情形的房屋产权无偿赠与，对当事双方不征收个人所得税：
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