国家税务总局关于承受综合人防工程产权用于商业服务业征收契税的批复
国税函〔2001〕803号Issued November 6, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
黑龙江省财政厅：
你厅《关于我省人防工程产权转给个体经营者从事商服业是否征收契税的请示》 （黑财农税〔2001〕 19 号）收悉。现批复如下：
根据现行契税政策规定，军事单位承受土地、房屋用于军事设施的，免征契税。你省七台河市市建二公司将开发建设的综合人防工程部分建筑单元产权出售给个体经营者从事商业服务业，不属于免税范围，应对其产权承受者照章征收契税。
国家税务总局
二〇〇一年十一月六日
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.