国家税务总局关于免征土地出让金出让国有土地使用权征收契税的批复
国税函〔2005〕436号Issued May 11, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
北京市地方税务局： 你局《关于对政府以零地价方式出让国有土地使用权征收契税问题的请示》（京地税地〔2005〕166号）收悉，批复如下： 根据《中华人民共和国契税暂行条例》及其细则的有关规定，对承受国有土地使用权所应支付的土地出让金，要计征契税。不得因减免土地出让金，而减免契税。
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