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婚前买房婚后交契税

发布日期:2014年2月14日   克拉玛依房产网

问:我和太太各自在婚前购置了一套住房,2013年我们结婚,现在,我们各自买的房子要开始交契税。请问,我们交契税时,是按婚后两套房算还是按各自婚前唯一住房来算?也就是说,税率是按3%还是按照家庭唯一住房减半来缴纳契税? 胡先生

  《钱道》:据了解,这个问题有一些家庭遇到过,该如何缴纳契税,广东省地税局近日对此有过一个答复。

  回复称,根据财政部、国家税务总局、住房和城乡建设部发布《关于调整房地产交易环节契税个人所得税优惠政策的通知》(财税〔2010〕94号),从2010年10月1日起,对个人购买普通住房,且该住房属于家庭唯一住房的,减半征收契税。对个人购买90平方米及以下普通住房,且该住房属于家庭唯一住房的,减按1%税率征收契税。享受财税〔2010〕94号文契税优惠政策的纳税人,需提交房管部门出具的《个人名下房地产登记情况查询证明》,只要证明上显示纳税人家庭成员有住房登记记录的(无论何种产权性质,包括宅基地或集体土地的住房),均不能享受“家庭唯一住房”的契税优惠税率。

  从该局的这个答复看,胡先生这种情况该交多少契税,房管部门出具的《个人名下房地产登记情况查询证明》是关键。

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