国家税务总局关于私立医院承受房屋权属征收契税的批复
国税函〔2003〕1224号Issued November 10, 2003
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
你厅《关于私人承受房产办医院是否免征契税的请示》（桂财农税[2003]43号）收悉。现批复如下：
根据《中华人民共和国契税暂行条例》规定，对事业单位性质的医院承受土地、房屋权属用于医疗的，免征契税，其他性质的医疗单位不在免税之列。你区北海市先觉新医正骨医院不属于（公有）事业单位，对其购买房屋作为医疗用房应照章征收契税。
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.