国家税务总局关于城镇房屋拆迁契税优惠政策适用对象的批复
国税函〔2005〕903号Issued September 16, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
天津市财政局：
你局《关于界定拆迁居民因拆迁重新购房享受契税减免政策的请示》（津财农〔2005〕17号）收悉。经商财政部，现批复如下：
按照《财政部 国家税务总局关于城镇房屋拆迁有关契税政策的通知》（财税〔2005〕45号）的精神，城镇房屋拆迁契税优惠政策适用的对象，应为被拆迁房屋的所有权人或共有权人以及领取拆迁补偿款的被拆迁公有住房的承租人。
二〇〇五年九月十六日
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.