财政部 国家税务总局关于房屋 土地权属由夫妻一方所有变更为夫妻双方共有契税政策的通知财税〔2011〕82号
成文日期：2011-08-31
字体：【大】【中】【小】
分享到：
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局：
现就房屋、土地权属由夫妻一方所有变更为夫妻双方共有的契税政策通知如下：
婚姻关系存续期间，房屋、土地权属原归夫妻一方所有，变更为夫妻双方共有的，免征契税。
本通知自印发之日起执行。
财政部 国家税务总局
二○一一年八月三十一日
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