6月15日,财政部、国家税务总局下发《关于个人无偿受赠房屋有关个人所得税问题的通知》(以下简称《通知》),明确规定了免征个人所得税的三种房屋产权无偿赠与情况:房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹;房屋产权所有人将房屋产权 On June 15, the Ministry of Finance and the State Administration of Taxation issued the Circular on Individual Income Taxes on Individuals’ Compensation-Free Housing (hereinafter referred to as the Notice), which clearly stipulated the gratuitous gift of property rights of three kinds of houses exempt from personal income tax : The owner of the property rights will give the property rights of the house to the spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren, siblings; the property owner