财政部 国家税务总局关于房改房用地未办理土地使用权过户期间城镇土地使用税政策的通知财税〔2013〕44号
成文日期：2013-08-02
字体：【大】【中】【小】
分享到：
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局：
经研究，现就房改房用地未办理土地使用权过户期间的城镇土地使用税政策通知如下：
应税单位按照国家住房制度改革有关规定，将住房出售给职工并按规定进行核销账务处理后，住房用地在未办理土地使用权过户期间的城镇土地使用税征免，比照各省、自治区、直辖市对个人所有住房用地的现行政策执行。
财政部 国家税务总局
2013年8月2日
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