记者 张昱欣

Reporter ZhangYuXin

　　晨报讯 上海市税务部门昨日就城镇职工购买承租的公有住房如何缴纳契税的问题进行了解读。

Shanghai yesterday morning paper dispatch tax department is town worker to buy the lease of the public housing to the problem of how to pay business tax understanding read。

　　上海税务部门表示，根据规定，城镇职工支付一定的价款后，取得单位分配（包括套配）并承租的公有住房产权，在规定标准面积内可免征契税。

Shanghai tax department said，According to the regulation，Town worker pay certain price therefor，Unit distribution has（Includes to cover with）And the lease of the public housing property rights，The prescribed standards shall be exempted from the business tax in the area。

　　所谓购买公有住房，是职工将单位分配（包括套配）并承租的公有住房，按本市的公有住房出售办法，支付一定的价款后取得产权的行为。

The so-called to buy public housing，Is the worker will unit distribution（Includes to cover with）And the lease of the public housing，According to the city's public housing to sell，To pay a certain of the price of the property right has the behavior。

　　根据购买人家庭人员等情况，公有住房出售办法规定了面积标准。在规定标准面积内的，以规定的优惠价支付价款。在规定标准面积内，购买的住房可免征契税；超标准的面积部分应缴纳契税。

According to the circumstance such as household personnel to the purchaser，Public housing measures standard of area of the sale。The prescribed standards within the area，The provisions of the offer to pay the price。The prescribed standards within the area，Buy housing can be exempted from business tax；The area of the if part should pay business tax。

　　凡应当缴纳契税的，如所购公有住房属于90平方米以上的普通住房，且房管部门出具的居民家庭原有住房信息书面查询结果表明其家庭成员没有其他产权住房的，减按1.5%税率缴纳契税；如所购公有住房属于90平方米及以下的普通住房，且房管部门出具的居民家庭原有住房信息书面查询结果表明其家庭成员没有其他产权住房的，减按1%税率缴纳契税。

All that should pay business tax，As for public housing belongs to the common housing more than 90 square meters，And janitorial services issued by the original residents family housing information written inquires the results show that the family members have no other property of housing，Reduced to 1.5% tax rate pay business tax；As for public housing belongs to 90 square meters and the following common housing，And janitorial services issued by the original residents family housing information written inquires the results show that the family members have no other property of housing，Reduced to 1% tax rate pay business tax。

　　案例

case

　　甲获得单位分配的成套独用公有住房一套，住房调配单上其他同住人还有其配偶和未成年子女。该住房符合公有住房出售条件，现甲和同住人决定购买该公有住房的产权。原分配住房单位（或现房屋产权单位）审核后，与甲签订了公有住房出售合同，甲等人按规定支付了购房款等费用。如果甲提供的 《公有住房出售价格计算表》中分配的住房面积未超过本市有关规定，其购买的公有住房可以免缴契税。

A unit of the complete sets of distribution for use alone public housing a，Housing allocation list live with other people and their spouses and minor children。The housing accord with public housing conditions of sale，Now a live with people and decided to buy the property right of the public housing。The original distribution housing units（Or now building property right unit）After the approval，And a signed contract of public housing to sell，Grade a person presses a regulation to pay the purchase cost, etc。If a provide 《Public housing prices are selling calculate table》The distribution of housing area in the city does not exceed the relevant provisions，The purchase of public housing can avoid capture agree tax。