财政部国家税务总局关于公有制单位职工首次购买住房免征契税的通知
财税〔2000〕130号Issued November 29, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    为配合国家住房制度改革，减轻城镇职工购房负担，现就契税有关政策明确如下：     对各类公有制单位为解决职工住房而采取集资建房方式建成的普通住房或由单位购买的普通商品住房，经当地县以上人民政府房改部门批准，按照国家房改政策出售给本单位职工的，如属职工首次购买住房，均比照《中华人民共和国契税暂行条例》第六条第二款“城镇职工按规定第一次购买公有住房的，免征”的规定，免征契税。     本规定从发文之日起实施，此前已征税款不予退还。  
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.