射阳还没买房的恭喜了！国家正式通知，本月施行......
<p style="white-space: normal;color: rgb(53, 53, 53);font-size: 14px;outline: 0px;max-width: 100%;min-height: 1em;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 15px; letter-spacing: 2px;">还没买房、过户的小伙伴们</span></p><h2 style="white-space: normal;"><section><section data-support="96编辑器" data-style-id="28769"><section><section><section data-id="2115251" data-tools="新媒体排版" data-style-type="5"><section data-role="outer" label="Powered by 135editor.com"><section data-id="95098" data-tools="135编辑器"><section><section><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;font-size: 16px;background-color: rgb(255, 255, 255);line-height: 2;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">恭喜你们啦~~</span></section></section><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;white-space: normal;font-size: 16px;background-color: rgb(255, 255, 255);line-height: 2;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);background-color: rgb(255, 197, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;"> </span><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);background-color: rgb(255, 197, 0);font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2021年9月1日开始实施契税法！</span></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);background-color: rgb(255, 197, 0);font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 夫妻过户、子女继承房产均免征契税！</span></section><section data-support="96编辑器" data-style-id="32680" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: space-between;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 4px;padding-bottom: 4px;outline: 0px;max-width: 100%;display: inline-block;background-color: rgb(254, 254, 254);transform: rotateZ(0deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 3px;outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 3px;outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 3px;outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="margin-left: -4px;padding: 14px;outline: 0px;max-width: 100%;border-width: 1px;border-style: solid;border-color: rgb(153, 153, 153);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;color: rgb(113, 113, 113);letter-spacing: 2px;font-size: 14px;line-height: 1.75em;text-align: left;transform: rotateZ(0deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">契税是土地、房屋权属转移时向其承受者征收的一种税收。在中国境内取得土地、房屋权属的企业和个人，应当依法缴纳契税。</span></p></section></section><section style="margin-left: -4px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 4px;padding-bottom: 4px;outline: 0px;max-width: 100%;display: inline-block;background-color: rgb(254, 254, 254);transform: rotateZ(0deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 3px;outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 3px;outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-top: 3px;outline: 0px;max-width: 100%;width: 7px;height: 7px;background-color: rgb(16, 87, 146);border-radius: 50%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;font-size: 16px;background-color: rgb(255, 255, 255);text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 338.5px;height: auto;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section><p style="outline: 0px;max-width: 100%;min-height: 1em;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-ratio="0.6483931947069943" data-s="300,640" data-type="jpeg" data-w="1058" src="http://www.320924.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_jpg/ocmR05V4iaRCsX4lsicz7od2aIFTE94EnulBOgG35ZnaibhwXib6NNqsQibicEtuImtYQaSupx3I37dicrqRstWnICvPA/640?wx_fmt=jpeg" style="outline: 0px;box-sizing: border-box;border-color: rgb(90, 90, 90);border-style: solid;border-width: 1px;overflow-wrap: break-word !important;width: 677px !important;visibility: visible !important;"/></p><section powered-by="xiumi.us" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><p style="outline: 0px;max-width: 100%;min-height: 1em;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">小编为大家整理出了以下重点</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">关乎每个人</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">请接着往下看哈</span></p><section data-style-id="20555" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section data-role="title" data-tools="135编辑器" data-id="101324" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: left;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-left: 1em;outline: 0px;max-width: 100%;border-left: 1px solid rgb(94, 180, 168);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="padding: 4px 1em;outline: 0px;max-width: 100%;min-height: 1em;font-size: 14px;letter-spacing: 1.5px;color: rgb(255, 255, 255);background: rgb(105, 188, 145);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">什么情况要交契税？</span><strong style="outline: 0px;max-width: 100%;caret-color: red;box-sizing: border-box !important;overflow-wrap: break-word !important;"></strong></p></section><section style="margin-top: 1em;padding: 1em;outline: 0px;max-width: 100%;background: rgb(253, 250, 246);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-autoskip="1" style="outline: 0px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(78, 62, 58);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，</span><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">应当依照《中华人民共和国契税法》规定缴纳契税。</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">本法所称转移土地、房屋权属，是指下列行为：</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（一）土地使用权出让；</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（二）土地使用权转让，包括出售、赠与、互换；</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（三）房屋买卖、赠与、互换。</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">前款第二项土地使用权转让，不包括土地承包经营权和土地经营权的转移。</span></p><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">以作价投资（入股）、偿还债务、划转、奖励等方式转移土地、房屋权属的，应当依照本法规定征收契税。</span></p></section></section></section><section style="margin-top: 2em;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 4px 1em;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1.5px;color: rgb(255, 255, 255);background: rgb(105, 188, 145);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">契税税率是多少?</span></section></section><section style="margin-top: 1em;padding: 1em;outline: 0px;max-width: 100%;background: rgb(253, 250, 246);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-autoskip="1" style="outline: 0px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(78, 62, 58);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">3%-5%</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">省、自治区、直辖市可以依照前款规定的程序对不同主体、不同地区、不同类型的住房的权属转移确定差别税率。</span></section></section></section></section><section style="margin-top: 2em;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 4px 1em;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1.5px;color: rgb(255, 255, 255);background: rgb(105, 188, 145);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">什么情况可以免征契税？</span></section></section><section style="margin-top: 1em;padding: 1em;outline: 0px;max-width: 100%;background: rgb(253, 250, 246);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-autoskip="1" style="outline: 0px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(78, 62, 58);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">有下列情形之一的，免征契税：</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">(一)国家机关、事业单位、社会团体、军事单位承受土地、房屋权属用于办公、教学、医疗、科研、军事设施;</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">(二)非营利性的学校、医疗机构、社会福利机构承受土地、房屋权属用于办公、教学、医疗、科研、养老、救助；</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">(三)承受荒山、荒地、荒滩土地使用权用于农、林、牧、渔业生产；</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">(四)婚姻关系存续期间夫妻之间变更土地、房屋权属；</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">(五)法定继承人通过继承承受土地、房屋权属；</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">(六)依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华代表机构承受土地、房屋权属。</span></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">根据国民经济和社会发展的需要，国务院对居民住房需求保障、企业改制重组、灾后重建等情形可以规定免征或者减征契税，报全国人民代表大会常务委员会备案。</span></section></section></section></section><section style="margin-top: 2em;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="padding: 4px 1em;outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1.5px;color: rgb(255, 255, 255);background: rgb(105, 188, 145);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">什么时候实施？</span></section></section><section style="margin-top: 1em;padding: 1em;outline: 0px;max-width: 100%;background: rgb(253, 250, 246);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-autoskip="1" style="outline: 0px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(78, 62, 58);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;min-height: 1em;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">本法自2021年9月1日起施行。1997年7月7日国务院发布的《中华人民共和国契税暂行条例》同时废止。</span></p></section></section></section></section></section></section><section data-role="paragraph" style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-support="96编辑器" data-style-id="27986" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;width: 3.5em;text-align: left;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section></section></section></section><section data-role="outer" label="Powered by 135editor.com" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="outer" label="Powered by 135editor.com" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="outer" label="Powered by 135editor.com" style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="outline: 0px;max-width: 100%;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;text-align: justify;font-size: 16px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;line-height: 25.6px;widows: 1;color: rgb(62, 62, 62);border-width: 0px;border-style: none;border-color: initial;font-family: 微软雅黑;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-tools="135编辑器" data-id="96856" style="outline: 0px;max-width: 100%;color: rgb(51, 51, 51);font-size: 17px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-tools="135编辑器" data-id="92747" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-id="24" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 0em auto;outline: 0px;max-width: 100%;line-height: 25.6px;border-width: 0px;border-style: none;border-color: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-right: auto;margin-left: auto;padding: 1em;outline: 0px;max-width: 100%;height: 15em;font-size: 1em;line-height: 1.5em;overflow: auto;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;min-height: 1em;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;color: rgb(217, 33, 66);font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">向下滑动浏览全文</span></p><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></section><p style="outline: 0px;max-width: 100%;min-height: 1em;letter-spacing: 0.544px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">中 华 人 民 共 和 国契税法</span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">（2020年8月11日第十三届全国人民代表大会常务委员会第二十一次会议通过）</span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">第一条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 在中 华 人 民 共 和 国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本法规定缴纳契税。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第二条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 本法所称转移土地、房屋权属，是指下列行为：（一）土地使用权出让；（二）土地使用权转让，包括出售、赠与、互换；（三）房屋买卖、赠与、互换。前款第二项土地使用权转让，不包括土地承包经营权和土地经营权的转移。以作价投资（入股）、偿还债务、划转、奖励等方式转移土地、房屋权属的，应当依照本法规定征收契税。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">第三条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 契税税率为百分之三至百分之五。契税的具体适用税率，由省、自治区、直辖市人民政府在前款规定的税率幅度内提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。省、自治区、直辖市可以依照前款规定的程序对不同主体、不同地区、不同类型的住房的权属转移确定差别税率。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第四条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 契税的计税依据：（一）土地使用权出让、出售，房屋买卖，为土地、房屋权属转移合同确定的成交价格，包括应交付的货币以及实物、其他经济利益对应的价款；（二）土地使用权互换、房屋互换，为所互换的土地使用权、房屋价格的差额；（三）土地使用权赠与、房屋赠与以及其他没有价格的转移土地、房屋权属行为，为税务机关参照土地使用权出售、房屋买卖的市场价格依法核定的价格。纳税人申报的成交价格、互换价格差额明显偏低且无正当理由的，由税务机关依照《中华人民共和国税收征收管理法》的规定核定。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第五条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 契税的应纳税额按照计税依据乘以具体适用税率计算。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第六条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 有下列情形之一的，免征契税：（一）国家机关、事业单位、社会团体、军事单位承受土地、房屋权属用于办公、教学、医疗、科研、军事设施；（二）非营利性的学校、医疗机构、社会福利机构承受土地、房屋权属用于办公、教学、医疗、科研、养老、救助；（三）承受荒山、荒地、荒滩土地使用权用于农、林、牧、渔业生产；（四）婚姻关系存续期间夫妻之间变更土地、房屋权属；（五）法定继承人通过继承承受土地、房屋权属；（六）依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华代表机构承受土地、房屋权属。根据国民经济和社会发展的需要，国务院对居民住房需求保障、企业改制重组、灾后重建等情形可以规定免征或者减征契税，报全国人民代表大会常务委员会备案。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第七条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 省、自治区、直辖市可以决定对下列情形免征或者减征契税：（一）因土地、房屋被县级以上人民政府征收、征用，重新承受土地、房屋权属；（二）因不可抗力灭失住房，重新承受住房权属。前款规定的免征或者减征契税的具体办法，由省、自治区、直辖市人民政府提出，报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第八条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 纳税人改变有关土地、房屋的用途，或者有其他不再属于本法第六条规定的免征、减征契税情形的，应当缴纳已经免征、减征的税款。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第九条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 契税的纳税义务发生时间，为纳税人签订土地、房屋权属转移合同的当日，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当日。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 纳税人应当在依法办理土地、房屋权属登记手续前申报缴纳契税。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十一条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 纳税人办理纳税事宜后，税务机关应当开具契税完税凭证。纳税人办理土地、房屋权属登记，不动产登记机构应当查验契税完税、减免税凭证或者有关信息。未按照规定缴纳契税的，不动产登记机构不予办理土地、房屋权属登记。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十二条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 在依法办理土地、房屋权属登记前，权属转移合同、权属转移合同性质凭证不生效、无效、被撤销或者被解除的，纳税人可以向税务机关申请退还已缴纳的税款，税务机关应当依法办理。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十三条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 税务机关应当与相关部门建立契税涉税信息共享和工作配合机制。自然资源、住房城乡建设、民政、公安等相关部门应当及时向税务机关提供与转移土地、房屋权属有关的信息，协助税务机关加强契税征收管理。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">税务机关及其工作人员对税收征收管理过程中知悉的纳税人的个人信息，应当依法予以保密，不得泄露或者非法向他人提供。</span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十四条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 契税由土地、房屋所在地的税务机关依照本法和《中 华 人 民 共 和 国税收征收管理法》的规定征收管理。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十五条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 纳税人、税务机关及其工作人员违反本法规定的，依照《中 华人 民 共 和 国税收征收管理法》和有关法律法规的规定追究法律责任。</span></span></section><section style="outline: 0px;max-width: 100%;text-align: left;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">第十六条</span></strong><span style="outline: 0px;max-width: 100%;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"> 本法自2021年9月1日起施行。1997年7月7日国务院发布的《中 华 人 民 共 和 国契税暂行条例》同时废止。</span></span></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section><p style="margin-top: 5px;margin-bottom: 5px;outline: 0px;max-width: 100%;min-height: 1em;letter-spacing: 0.612px;line-height: normal;text-align: right;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br data-filtered="filtered" style="outline: 0px;max-width: 100%;letter-spacing: 0.612px;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">这么好的消息</span></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">赶快动动手指</span></section><section style="outline: 0px;max-width: 100%;text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 2px;box-sizing: border-box !important;overflow-wrap: break-word !important;">告诉身边的人</span></section><p style="outline: 0px;max-width: 100%;min-height: 1em;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="outline: 0px; max-width: 100%; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 14px; letter-spacing: 1.5px; text-align: start; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; widows: 1;">内容来源新华社</span></p></section></section></section></section></section></section></section></section></section></section></h2><h2 style="white-space: normal;color: rgb(53, 53, 53);font-family: Helvetica Neue, Hiragino Sans GB, Microsoft YaHei, 黑体, Arial, sans-serif;text-align: start;background-color: rgb(255, 255, 255);"><section><section data-support="96编辑器" data-style-id="30533"><section><section><section><section><section data-support="96编辑器" data-style-id="30533"><section><section label="Powered by 135editor.com" data-role="outer" style="max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="outer" label="Powered by 135editor.com" style="max-width: 100%;box-sizing: border-box 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