国家税务总局关于抵押贷款购买商品房征收契税的批复
国税函〔1999〕613号Issued September 16, 1999
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
青岛市财政局： 你局《关于抵押贷款购买商品房征收契税的请示》（青财农税〔1999〕12号）收悉。经研究，批复如下： 购房人以按揭、抵押贷款方式购买房屋，当其从银行取得抵押凭证时，购房人与原产权人之间的房屋产权转移已经完成，契税纳税义务已经发生，必须依法缴纳契税。
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