国家税务总局关于出售或租赁房屋使用权是否征收契税问题的批复
国税函〔1999〕465号Issued July 8, 1999
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
河南省财政厅： 你厅《关于出售或租赁房屋使用权征收契税的请示》（豫财农税字〔1999〕27号）收悉。经研究，现批复如下： 房屋使用权与房屋所有权是两种不同性质的权属。根据现行契税法规的规定，房屋使用权的转移行为不属于契税征收范围，不应征收契税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.