拿股票交換房屋應課買賣契稅 - 聯合新聞網

房屋 - Google 新聞 Google 新聞

拿股票交換房屋應課買賣契稅 - 聯合新聞網 Apr 11th 2012, 07:36 財政部指出，納稅人以股票交換房屋，不具有不動產互易性質，必須視為買賣，房屋所有權移轉時，應按買賣契稅課稅。 財政部說，依據契稅條例第2條規定: 不動產買賣、承典、交換、贈與、分割或因占有而取得所有權者，均應申報繳納契稅。其中所稱不動產，依民法第66條規定，是指土地及其定著物。因此如要按交換稅率核課契稅，只限交易標的均為不動產為限。 This entry passed through the Full-Text RSS service — if this is your content and you're reading it on someone else's site, please read the FAQ at fivefilters.org/content-only/faq.php#publishers. Five Filters recommends: Donate to Wikileaks.

You are receiving this email because you subscribed to this feed at blogtrottr.com. If you no longer wish to receive these emails, you can unsubscribe from this feed, or manage all your subscriptions