国家税务总局关于以土地、房屋权属抵缴社会保险费免征契税的批复
国税函〔2001〕483号Issued June 21, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
湖南省财政厅：
你厅《关于以房地产作价抵缴养老保险金是否征收契税的请示》（湘财农税〔2001〕5号）收悉。现批复如下：
根据国务院发布的《社会保险费征缴暂行条例》（国务院第259号令）中关于“社会保险基金不计征税、费”的规定，对社会保险费（基本养老保险、基本医疗保险、失业保险）征收机构承受用以抵缴社会保险费的土地、房屋权属免征契税。
 
国家税务总局
二〇〇一年六月二十一日
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.