国家税务总局关于军队离退休干部购买经济适用房征收契税问题的批复
国税函〔2005〕835号Issued August 29, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
北京市地方税务局： 你局《关于军队办理离退休干部经济适用住房产权涉及契税问题的请示》（京地税地〔2005〕355号）收悉。经商财政部，现批复如下： 根据现行契税政策规定，军队离退休人员购买经济适用住房，亦应依法缴纳契税。 请遵照执行。
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.