新一轮购房税收优惠政策将执行 大房子受惠最多

新一轮购房税收优惠政策将执行 大房子受惠最多
三部门联手调整房地产交易契税、营业税优惠政策
房地产交易减税大房子受惠最多
　　亚心网讯（首席(xi)记者刘(liu)书(shu)成(cheng)(cheng)通(tong)(tong)讯员马晨）自下周一(yi)(yi)(yi)(yi)起(qi)，新(xin)(xin)一(yi)(yi)(yi)(yi)轮(lun)购(gou)(gou)房(fang)(fang)(fang)(fang)税(shui)(shui)(shui)(shui)收优惠(hui)政(zheng)策(ce)将(jiang)执行(xing)。与(yu)乌(wu)鲁(lu)(lu)木(mu)齐现行(xing)契(qi)(qi)税(shui)(shui)(shui)(shui)、营业(ye)税(shui)(shui)(shui)(shui)政(zheng)策(ce)对(dui)比(bi)(bi)后不(bu)(bu)难发现，在(zai)(zai)乌(wu)鲁(lu)(lu)木(mu)齐，140平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)以(yi)上住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)将(jiang)成(cheng)(cheng)为(wei)(wei)此轮(lun)受惠(hui)主(zhu)力(li)。19日财(cai)(cai)政(zheng)部(bu)网站发布消息，财(cai)(cai)政(zheng)部(bu)、国家(jia)税(shui)(shui)(shui)(shui)务总局(ju)(ju)、住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)城(cheng)乡建(jian)设部(bu)就(jiu)调整房(fang)(fang)(fang)(fang)地产交(jiao)易(yi)环节契(qi)(qi)税(shui)(shui)(shui)(shui)、营业(ye)税(shui)(shui)(shui)(shui)优惠(hui)政(zheng)策(ce)发布通(tong)(tong)知(zhi)。2016年(nian)2月(yue)22日起(qi)，除北(bei)京市(shi)(shi)(shi)、上海市(shi)(shi)(shi)、广(guang)州市(shi)(shi)(shi)、深圳市(shi)(shi)(shi)暂不(bu)(bu)实(shi)(shi)施本通(tong)(tong)知(zhi)第一(yi)(yi)(yi)(yi)条第二项契(qi)(qi)税(shui)(shui)(shui)(shui)优惠(hui)政(zheng)策(ce)及(ji)第二条营业(ye)税(shui)(shui)(shui)(shui)优惠(hui)政(zheng)策(ce)外，其(qi)他地区适用这一(yi)(yi)(yi)(yi)通(tong)(tong)知(zhi)的(de)全部(bu)规定(ding)。昨日，记者从(cong)乌(wu)市(shi)(shi)(shi)地税(shui)(shui)(shui)(shui)局(ju)(ju)第一(yi)(yi)(yi)(yi)分(fen)局(ju)(ju)获(huo)悉，乌(wu)鲁(lu)(lu)木(mu)齐适用这一(yi)(yi)(yi)(yi)通(tong)(tong)知(zhi)关于契(qi)(qi)税(shui)(shui)(shui)(shui)及(ji)营业(ye)税(shui)(shui)(shui)(shui)优惠(hui)政(zheng)策(ce)的(de)全部(bu)规定(ding)。按(an)目前乌(wu)鲁(lu)(lu)木(mu)齐执行(xing)契(qi)(qi)税(shui)(shui)(shui)(shui)、营业(ye)税(shui)(shui)(shui)(shui)政(zheng)策(ce)与(yu)新(xin)(xin)政(zheng)比(bi)(bi)较(jiao)计算可知(zhi)，下周一(yi)(yi)(yi)(yi)起(qi)，在(zai)(zai)乌(wu)市(shi)(shi)(shi)买一(yi)(yi)(yi)(yi)套145平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)，最多能(neng)少缴1.6万(wan)元契(qi)(qi)税(shui)(shui)(shui)(shui)。“要请父(fu)母过来一(yi)(yi)(yi)(yi)起(qi)住(zhu)(zhu)(zhu)(zhu)，帮(bang)忙带孩子，92平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)的(de)房(fang)(fang)(fang)(fang)就(jiu)小了。”家(jia)住(zhu)(zhu)(zhu)(zhu)乌(wu)市(shi)(shi)(shi)扬子江路附近(jin)的(de)张瑞(rui)(rui)庭(ting)一(yi)(yi)(yi)(yi)家(jia)，最近(jin)正考虑入手一(yi)(yi)(yi)(yi)套140平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)以(yi)上的(de)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)，得知(zhi)税(shui)(shui)(shui)(shui)收新(xin)(xin)政(zheng)会使购(gou)(gou)买140平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)以(yi)上住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)成(cheng)(cheng)为(wei)(wei)受惠(hui)主(zhu)力(li)后，张瑞(rui)(rui)庭(ting)坚定(ding)了购(gou)(gou)买改(gai)善(shan)性(xing)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)的(de)信(xin)心。事实(shi)(shi)上，改(gai)善(shan)性(xing)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)需(xu)(xu)求旺盛(sheng)从(cong)去年(nian)乌(wu)市(shi)(shi)(shi)新(xin)(xin)建(jian)商(shang)品(pin)房(fang)(fang)(fang)(fang)销售数据中已有(you)所体(ti)现。去年(nian)，乌(wu)市(shi)(shi)(shi)120-144平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)新(xin)(xin)建(jian)商(shang)品(pin)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)成(cheng)(cheng)交(jiao)138.54万(wan)平(ping)方(fang)(fang)(fang)米(mi)(mi)(mi)，在(zai)(zai)乌(wu)市(shi)(shi)(shi)新(xin)(xin)建(jian)商(shang)品(pin)房(fang)(fang)(fang)(fang)成(cheng)(cheng)交(jiao)面(mian)积(ji)结(jie)构(gou)中占比(bi)(bi)20%。据透明(ming)售房(fang)(fang)(fang)(fang)研(yan)究院分(fen)析，去年(nian)，乌(wu)鲁(lu)(lu)木(mu)齐年(nian)龄(ling)在(zai)(zai)46-50岁(sui)和51-55岁(sui)人群置业(ye)比(bi)(bi)重较(jiao)2014年(nian)均有(you)所增长，这两个年(nian)龄(ling)区间的(de)成(cheng)(cheng)交(jiao)客群主(zhu)要为(wei)(wei)改(gai)善(shan)性(xing)购(gou)(gou)房(fang)(fang)(fang)(fang)者，也(ye)从(cong)另一(yi)(yi)(yi)(yi)个方(fang)(fang)(fang)面(mian)印(yin)证了乌(wu)市(shi)(shi)(shi)改(gai)善(shan)性(xing)住(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)需(xu)(xu)求的(de)释放。
　　乌(wu)市(shi)地税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)局(ju)第(di)(di)一(yi)(yi)分(fen)(fen)局(ju)有关负责人(ren)(ren)(ren)预计(ji)，新(xin)(xin)政(zheng)(zheng)将对(dui)(dui)(dui)(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地产(chan)去库(ku)(ku)(ku)(ku)存(cun)化(hua)(hua)起到(dao)刺激作用。据介绍，目(mu)(mu)前(qian)(qian)(qian)，在三、四(si)线城市(shi)中(zhong)，乌(wu)鲁(lu)木(mu)齐(qi)(qi)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地产(chan)库(ku)(ku)(ku)(ku)存(cun)属(shu)于正常(chang)略高的(de)(de)(de)(de)(de)(de)水平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)。截至(zhi)(zhi)2015年(nian)(nian)(nian)(nian)12月(yue)28日，乌(wu)鲁(lu)木(mu)齐(qi)(qi)有商(shang)(shang)品房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)库(ku)(ku)(ku)(ku)存(cun)1757.57万(wan)(wan)(wan)(wan)(wan)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)、13.56万(wan)(wan)(wan)(wan)(wan)套(tao)(tao)(tao)(tao)(tao)。其(qi)中(zhong)，现(xian)有住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅库(ku)(ku)(ku)(ku)存(cun)958.05万(wan)(wan)(wan)(wan)(wan)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)、84681套(tao)(tao)(tao)(tao)(tao)，现(xian)有非住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅库(ku)(ku)(ku)(ku)存(cun)799.52万(wan)(wan)(wan)(wan)(wan)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)、5万(wan)(wan)(wan)(wan)(wan)余(yu)套(tao)(tao)(tao)(tao)(tao)。从(cong)现(xian)有商(shang)(shang)品房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)库(ku)(ku)(ku)(ku)存(cun)分(fen)(fen)布区(qu)县来看，水区(qu)库(ku)(ku)(ku)(ku)存(cun)量(liang)居首(shou)，高新(xin)(xin)区(qu)（新(xin)(xin)市(shi)区(qu)）、经开(kai)区(qu)（头屯(tun)河(he)区(qu)）分(fen)(fen)列其(qi)后(hou)(hou)。传统商(shang)(shang)圈沙区(qu)及(ji)天(tian)山区(qu)库(ku)(ku)(ku)(ku)存(cun)相(xiang)对(dui)(dui)(dui)(dui)较少(shao)，天(tian)山区(qu)最少(shao)。去年(nian)(nian)(nian)(nian)乌(wu)市(shi)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地产(chan)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)财(cai)政(zheng)(zheng)补贴3.5亿元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)亚(ya)心(xin)网讯（首(shou)席记者(zhe)刘书成(cheng)(cheng)）财(cai)政(zheng)(zheng)部网站信息显示，截至(zhi)(zhi)2015年(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)底(di)，乌(wu)市(shi)累计(ji)落(luo)实(shi)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地产(chan)交(jiao)易契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)财(cai)政(zheng)(zheng)补贴资(zi)金3.5亿元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，对(dui)(dui)(dui)(dui)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地产(chan)市(shi)场渐趋回暖产(chan)生积(ji)极(ji)作用。自落(luo)实(shi)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)地产(chan)交(jiao)易契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)财(cai)政(zheng)(zheng)补贴政(zheng)(zheng)策以(yi)(yi)(yi)(yi)(yi)(yi)来，乌(wu)市(shi)共成(cheng)(cheng)交(jiao)商(shang)(shang)品房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)17705套(tao)(tao)(tao)(tao)(tao)，面积(ji)近150万(wan)(wan)(wan)(wan)(wan)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)，共计(ji)实(shi)现(xian)销(xiao)(xiao)(xiao)售金额(e)约120亿元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)；扣除(chu)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)补贴后(hou)(hou)实(shi)现(xian)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)收(shou)(shou)(shou)(shou)入(ru)约8.2亿元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)。新(xin)(xin)一(yi)(yi)轮购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)优惠政(zheng)(zheng)策及(ji)对(dui)(dui)(dui)(dui)比对(dui)(dui)(dui)(dui)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)惟(wei)一(yi)(yi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)（家(jia)(jia)庭(ting)(ting)(ting)成(cheng)(cheng)员(yuan)范围(wei)包(bao)括(kuo)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)人(ren)(ren)(ren)、配偶(ou)以(yi)(yi)(yi)(yi)(yi)(yi)及(ji)未成(cheng)(cheng)年(nian)(nian)(nian)(nian)子(zi)(zi)女(nv)，下(xia)(xia)同），面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)及(ji)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)的(de)(de)(de)(de)(de)(de)，减(jian)(jian)按(an)(an)1%的(de)(de)(de)(de)(de)(de)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)，减(jian)(jian)按(an)(an)1.5%的(de)(de)(de)(de)(de)(de)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。乌(wu)鲁(lu)木(mu)齐(qi)(qi)现(xian)行(xing)政(zheng)(zheng)策：对(dui)(dui)(dui)(dui)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)惟(wei)一(yi)(yi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)（家(jia)(jia)庭(ting)(ting)(ting)成(cheng)(cheng)员(yuan)范围(wei)包(bao)括(kuo)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)人(ren)(ren)(ren)、配偶(ou)以(yi)(yi)(yi)(yi)(yi)(yi)及(ji)未成(cheng)(cheng)年(nian)(nian)(nian)(nian)子(zi)(zi)女(nv)，下(xia)(xia)同），面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)及(ji)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)的(de)(de)(de)(de)(de)(de)，减(jian)(jian)按(an)(an)1%的(de)(de)(de)(de)(de)(de)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)-140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)的(de)(de)(de)(de)(de)(de)，减(jian)(jian)按(an)(an)1.5%的(de)(de)(de)(de)(de)(de)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。对(dui)(dui)(dui)(dui)首(shou)套(tao)(tao)(tao)(tao)(tao)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)面积(ji)超出(chu)140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)的(de)(de)(de)(de)(de)(de)，按(an)(an)3%税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)缴(jiao)纳契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。新(xin)(xin)政(zheng)(zheng)变(bian)(bian)化(hua)(hua)：乌(wu)鲁(lu)木(mu)齐(qi)(qi)140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)从(cong)3%下(xia)(xia)调至(zhi)(zhi)1.5%。例(li)子(zi)(zi)：按(an)(an)照(zhao)一(yi)(yi)套(tao)(tao)(tao)(tao)(tao)145平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，每(mei)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)均价7500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)计(ji)算(suan)，以(yi)(yi)(yi)(yi)(yi)(yi)前(qian)(qian)(qian)需(xu)(xu)要(yao)(yao)缴(jiao)纳契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)32625元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，新(xin)(xin)政(zheng)(zheng)执(zhi)行(xing)后(hou)(hou)只(zhi)(zhi)需(xu)(xu)要(yao)(yao)缴(jiao)纳16312元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，少(shao)缴(jiao)1.6万(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)。对(dui)(dui)(dui)(dui)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)第(di)(di)二(er)(er)套(tao)(tao)(tao)(tao)(tao)改(gai)善(shan)性住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)及(ji)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)的(de)(de)(de)(de)(de)(de)，减(jian)(jian)按(an)(an)1%的(de)(de)(de)(de)(de)(de)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)，减(jian)(jian)按(an)(an)2%的(de)(de)(de)(de)(de)(de)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。家(jia)(jia)庭(ting)(ting)(ting)第(di)(di)二(er)(er)套(tao)(tao)(tao)(tao)(tao)改(gai)善(shan)性住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)是指已拥有一(yi)(yi)套(tao)(tao)(tao)(tao)(tao)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)的(de)(de)(de)(de)(de)(de)家(jia)(jia)庭(ting)(ting)(ting)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)的(de)(de)(de)(de)(de)(de)家(jia)(jia)庭(ting)(ting)(ting)第(di)(di)二(er)(er)套(tao)(tao)(tao)(tao)(tao)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)。乌(wu)鲁(lu)木(mu)齐(qi)(qi)现(xian)行(xing)政(zheng)(zheng)策：对(dui)(dui)(dui)(dui)非首(shou)套(tao)(tao)(tao)(tao)(tao)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)按(an)(an)3%税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)缴(jiao)纳契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。新(xin)(xin)政(zheng)(zheng)变(bian)(bian)化(hua)(hua)：个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)第(di)(di)二(er)(er)套(tao)(tao)(tao)(tao)(tao)改(gai)善(shan)性住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)及(ji)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)的(de)(de)(de)(de)(de)(de)，契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)从(cong)3%降低(di)至(zhi)(zhi)1%。对(dui)(dui)(dui)(dui)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)第(di)(di)二(er)(er)套(tao)(tao)(tao)(tao)(tao)改(gai)善(shan)性住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)面积(ji)为(wei)(wei)90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)，契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)从(cong)3%降低(di)至(zhi)(zhi)2%。对(dui)(dui)(dui)(dui)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)第(di)(di)二(er)(er)套(tao)(tao)(tao)(tao)(tao)改(gai)善(shan)性住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)面积(ji)140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)，契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)从(cong)3%降低(di)至(zhi)(zhi)2%。例(li)子(zi)(zi)：按(an)(an)照(zhao)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)二(er)(er)套(tao)(tao)(tao)(tao)(tao)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，每(mei)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)均价7500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)计(ji)算(suan)，90平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，以(yi)(yi)(yi)(yi)(yi)(yi)前(qian)(qian)(qian)需(xu)(xu)要(yao)(yao)缴(jiao)纳契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)2.025万(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，新(xin)(xin)政(zheng)(zheng)执(zhi)行(xing)后(hou)(hou)只(zhi)(zhi)需(xu)(xu)要(yao)(yao)缴(jiao)纳6750元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，少(shao)缴(jiao)13500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)。按(an)(an)照(zhao)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)二(er)(er)套(tao)(tao)(tao)(tao)(tao)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，每(mei)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)均价7500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)计(ji)算(suan)，100平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，以(yi)(yi)(yi)(yi)(yi)(yi)前(qian)(qian)(qian)需(xu)(xu)要(yao)(yao)缴(jiao)纳契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)2.25万(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，新(xin)(xin)政(zheng)(zheng)执(zhi)行(xing)后(hou)(hou)只(zhi)(zhi)需(xu)(xu)要(yao)(yao)缴(jiao)纳1.5万(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，少(shao)缴(jiao)7500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)。按(an)(an)照(zhao)个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)家(jia)(jia)庭(ting)(ting)(ting)二(er)(er)套(tao)(tao)(tao)(tao)(tao)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，每(mei)平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)均价7500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)计(ji)算(suan)，一(yi)(yi)套(tao)(tao)(tao)(tao)(tao)145平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，以(yi)(yi)(yi)(yi)(yi)(yi)前(qian)(qian)(qian)需(xu)(xu)要(yao)(yao)缴(jiao)纳契税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)32625元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，新(xin)(xin)政(zheng)(zheng)执(zhi)行(xing)后(hou)(hou)只(zhi)(zhi)需(xu)(xu)要(yao)(yao)缴(jiao)纳21750元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，少(shao)缴(jiao)1万(wan)(wan)(wan)(wan)(wan)余(yu)元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)。营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)(zheng)策,个(ge)(ge)(ge)人(ren)(ren)(ren)将购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)不足(zu)2年(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)对(dui)(dui)(dui)(dui)外(wai)销(xiao)(xiao)(xiao)售的(de)(de)(de)(de)(de)(de)，全额(e)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；个(ge)(ge)(ge)人(ren)(ren)(ren)将购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)2年(nian)(nian)(nian)(nian)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)（含(han)2年(nian)(nian)(nian)(nian)）的(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)对(dui)(dui)(dui)(dui)外(wai)销(xiao)(xiao)(xiao)售的(de)(de)(de)(de)(de)(de)，免征(zheng)(zheng)(zheng)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。乌(wu)鲁(lu)木(mu)齐(qi)(qi)现(xian)行(xing)政(zheng)(zheng)策：个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)不足(zu)2年(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)对(dui)(dui)(dui)(dui)外(wai)销(xiao)(xiao)(xiao)售的(de)(de)(de)(de)(de)(de)，全额(e)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)2年(nian)(nian)(nian)(nian)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)（含(han)）的(de)(de)(de)(de)(de)(de)非普通住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)（即(ji)140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)）对(dui)(dui)(dui)(dui)外(wai)销(xiao)(xiao)(xiao)售的(de)(de)(de)(de)(de)(de)，按(an)(an)照(zhao)其(qi)销(xiao)(xiao)(xiao)售收(shou)(shou)(shou)(shou)入(ru)减(jian)(jian)去购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋(wu)的(de)(de)(de)(de)(de)(de)价款后(hou)(hou)的(de)(de)(de)(de)(de)(de)差(cha)额(e)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；个(ge)(ge)(ge)人(ren)(ren)(ren)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)2年(nian)(nian)(nian)(nian)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)（含(han)）的(de)(de)(de)(de)(de)(de)普通住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)（即(ji)140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)以(yi)(yi)(yi)(yi)(yi)(yi)下(xia)(xia)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)）对(dui)(dui)(dui)(dui)外(wai)销(xiao)(xiao)(xiao)售的(de)(de)(de)(de)(de)(de)，免征(zheng)(zheng)(zheng)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。新(xin)(xin)政(zheng)(zheng)变(bian)(bian)化(hua)(hua)：个(ge)(ge)(ge)人(ren)(ren)(ren)将购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)2年(nian)(nian)(nian)(nian)以(yi)(yi)(yi)(yi)(yi)(yi)上(shang)(shang)(shang)(shang)（含(han)）且超过140平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)的(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)对(dui)(dui)(dui)(dui)外(wai)销(xiao)(xiao)(xiao)售的(de)(de)(de)(de)(de)(de)，也可以(yi)(yi)(yi)(yi)(yi)(yi)免征(zheng)(zheng)(zheng)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。例(li)子(zi)(zi)：一(yi)(yi)套(tao)(tao)(tao)(tao)(tao)145平(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)(ping)方(fang)(fang)(fang)(fang)(fang)(fang)米(mi)(mi)(mi)(mi)(mi)(mi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)，按(an)(an)照(zhao)两(liang)年(nian)(nian)(nian)(nian)前(qian)(qian)(qian)购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)价格(ge)为(wei)(wei)6000元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)、两(liang)年(nian)(nian)(nian)(nian)后(hou)(hou)售出(chu)价格(ge)为(wei)(wei)7500元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)计(ji)算(suan)，目(mu)(mu)前(qian)(qian)(qian)需(xu)(xu)要(yao)(yao)按(an)(an)成(cheng)(cheng)交(jiao)价格(ge)减(jian)(jian)去当初购(gou)(gou)(gou)(gou)(gou)(gou)(gou)(gou)买(mai)(mai)时的(de)(de)(de)(de)(de)(de)价格(ge)乘以(yi)(yi)(yi)(yi)(yi)(yi)5.5%营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)，缴(jiao)纳营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)11963元(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)(yuan)，新(xin)(xin)政(zheng)(zheng)执(zhi)行(xing)后(hou)(hou)免征(zheng)(zheng)(zheng)营(ying)业(ye)(ye)(ye)(ye)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。