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·首页 > 房产新闻 > 如何办理免征营业税审核手续

如何办理免征营业税审核手续

更新时间:2006-07-13 00:00:00 - 来源:建湖房产信息网 点击数:5760 >> 我要发表评论
    福建省地方税务局、福建省财政厅、福建省建设厅关于转发加强房地产税收管理的通知》中规定,6月1日后,个人将购买超过2年(含2年)的普通住房对外销售,可免征营业税。个人销售普通住房申请免征营业税时,应填报《个人销售普通住房免征营业税申请审核表》,连同个人合法有效证件(身份证、护照等)及复印件、房产证及复印件、契税完税证明及复印件、售房合同及复印件、房屋容积率证明及地方税务部门要求提供的其他材料,向主管地方税务机关申请办理免征营业税手续。主管地方税务机关应严格执行调整后个人住房营业税税收政策,按规定办理免征营业税审核手续。

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