财政部 国家税务总局 住房和城乡建设部


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


各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局、住房城乡建设厅（建委、房地局），西藏、宁夏、青海省（自治区）国税局，新疆生产建设兵团财务局、建设局：

　　经国务院批准，现就调整房地产交易环节契税、个人所得税有关优惠政策通知如下：

　　一、关于契税政策

　　（一）对个人购买普通住房，且该住房属于家庭（成员范围包括购房人、配偶以及未成年子女，下同）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。

　　征收机关应查询纳税人契税纳税记录；无记录或有记录但有疑义的，根据纳税人的申请或授权，由房地产主管部门通过房屋登记信息系统查询纳税人家庭住房登记记录，并出具书面查询结果。如因当地暂不具备查询条件而不能提供家庭住房登记查询结果的，纳税人应向征收机关提交家庭住房实有套数书面诚信保证。诚信保证不实的，属于虚假纳税申报，按照《中华人民共和国税收征收管理法》的有关规定处理。

　　具体操作办法由各省、自治区、直辖市财政、税务、房地产主管部门共同制定。

　　（二）个人购买的普通住房，凡不符合上述规定的，不得享受上述优惠政策。

　　二、关于个人所得税政策

　　对出售自有住房并在1年内重新购房的纳税人不再减免个人所得税。

　　本通知自2010年10月1日起执行。《财政部 国家税务总局关于调整房地产市场若干税收政策的通知》（财税字[1999]210号）第一条有关契税的规定、《财政部 国家税务总局关于调整房地产交易环节税收政策的通知》（财税〔2008〕137号）第一条、《财政部 国家税务总局 建设部关于个人出售住房所得征收个人所得税有关问题的通知》（财税字[1999]278号）第三条同时废止。

　　特此通知。

　　财政部 国家税务总局 住房和城乡建设部

　　二○一○年九月二十九日




The Standing Committee of the National People's Congress


DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'SCONGRESS ON THE ESTABLISHMENT OF MARITIME COURTS IN COASTAL PORT CITIES


(Adopted at the Eighth Meeting of the Standing Committee of the
Sixth National People's Congress and promulgated for implementation by
Order No. 20 of the President of the People's Republic of China on
November 14, 1984)

To meet the needs in the development of the country's maritime transport
and in its economic relations and trade with foreign countries,
effectively exercise the country's judicial jurisdiction and handle
maritime affairs and maritime trade cases promptly, so as to safeguard the
lawful rights and interests of both Chinese and foreign litigants, the
following decisions have been made:
1. Maritime courts shall be established in certain coastal port cities
according to need. The establishment of such courts, their alteration and
their abolition shall be decided by the Supreme People's Court.
The establishment of adjudicatory apparatus and administrative offices of
the maritime courts shall be decided by the Supreme People's Court.
2. The maritime courts shall be responsible to the standing committees of
the people's congresses of the municipalities where they are located.
The judicial work of maritime courts shall be subject to supervision by
the higher people's courts in their respective localities.
3. The maritime courts shall have jurisdiction over maritime cases and
maritime trade cases of first instance; they shall not handle criminal
cases or other civil cases. The designation of the jurisdiction area for
each maritime court shall be decided by the Supreme People's Court.
The higher people's court in the locality where a maritime court is
located shall have jurisdiction over appeals against the judgments and
orders of the maritime court.
4. The president of a maritime court shall be appointed or removed by the
standing committee of the people's congress of the city where the court is
located, upon a proposal submitted by the chairman of the standing
committee of the people's congress. The vice- presidents, chief judges
and associate chief judges of divisions, judges and members of the
judicial committee of a maritime court shall be appointed or removed by
the standing committee of the people's congress of the city where the
court is located, upon a proposal submitted by the president of the
maritime court.

Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.