国家税务总局关于离婚后房屋权属变化是否征收契税的批复
国税函〔1999〕391号Issued June 3, 1999
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
广东省财政厅：     你厅《关于对离婚后房屋权属变化是否征收契税的请示》（粤财字〔1999〕85号）收悉，经研究，现批复如下：     根据我国婚姻法的规定，夫妻共有房屋属共同共有财产。因夫妻财产分割而将原共有房屋产权归属一方，是房产共有权的变动而不是现行契税政策规定征税的房屋产权转移行为。因此，对离婚后原共有房屋产权的归属人不征收契税。  
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