国家税务总局关于以补偿征地款方式取得的房产征收契税的批复
国税函〔1999〕737号Issued November 11, 1999
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
广东省财政厅： 你厅《关于以补偿征地款方式取得的房产是否征收契税的请示》（粤财农〔1999〕31号）收悉。现批复如下： 你省汕头市龙眼街道办事处征用属下南墩管理区土地与华乾工业园有限公司合建商品房，并在商品房建成后，将其中一部分商品房产权以补偿征地款方式转移给南墩管理区的居民。这种房地产转移方式实质上是一种以征地款购买房产的行为，应依法缴纳契税。
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