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财政部、国家税务总局发布了《关于调整个人住房转让营业税政策的通知》(财税[2015]39号),为规范房地产市场提供了政策指引。本文对财税[2015]39号文中调整政策应注意的事项进行了归纳整理,并提出相关的建议。
The Ministry of Finance and the State Administration of Taxation issued the “Notice on Adjusting the Business Tax Policy on the Individual Housing Transfer” (Cai Shui [2015] No. 39), which provided policy guidelines for regulating the real estate market. This article summarizes the issues that should be noticed in the adjustment policy in Cai Shui [2015] No. 39 document and puts forward relevant suggestions.