近日，市住房城乡建设委会同市地税局、市银监局联合印发了《关于进一步加强房屋买卖合同管理的通知》（京建法[2012]12号，以下简称《通知》），并将于2012年8月1日起施行。《通知》作为落实宏观调控政策、加强房屋交易管理和税收征管的配套措施，旨在进一步规范市场秩序，有效遏制二手房买卖“阴阳合同”，堵塞税收漏洞，促进本市存量房交易市场健康发展。

recently，City housing urban and rural construction commission jointly with city land tax bureau、City jointly issued by the CBRC《On further strengthening the sale and purchase contract management of the notice》（The building method [2012] no. 12，Hereinafter referred to as《notice》），And 2012 will be held from August 1,。《notice》As implement macroeconomic regulation and control policy、Strengthen the building trades management and tax collection of supporting measures，Aim to further standardize market order，Effectively buying and selling second-hand housing“Yin and Yang contract”，Jams tax loophole，Promote the city stock room trading market healthy development。

　　近年来，本市存量房成交活跃，但买卖双方签订“阴阳合同”偷逃税款的问题较为突出，扰乱了市场秩序，也削弱了税收手段对房地产市场调控的效果。去年底，市住房城乡建设委会同市地税局、市财政局等部门先后出台了本市享受优惠政策普通住房平均交易价格、存量房交易计税价格等政策，强化存量房交易税收征管，有效规范了本市存量房交易行为。实施半年来，存量房交易相关税收增加1.7亿元。

In recent years，This city stock room clinch a deal the active，But both parties signing“Yin and Yang contract”Tax evasion is the problem is serious，Confusion in the markets，Also weaken the tax on the real estate market means the effect of regulation。end，City housing urban and rural construction commission jointly with city land tax bureau、Municipal bureau of finance has issued this city enjoy preferential policies common housing average trading price、Stock trading price policy room tax，Strengthen the stock room transaction tax collection and administration，Effectively regulate the stock of this city building trade behavior。Implementation half a year to，Stock room trade related tax increase of 170 million yuan。

　　《通知》要求，地方税务部门依据网签价格变化情况严格税收征管。买卖双方注销存量房网签合同信息后，再次网签同一套房屋的，《存量房买卖合同信息表（纳税）》上将记载价格变化情况。地方税务部门综合运用房地产估价等技术加强房屋交易税收征管。

《notice》requirements，The local taxation bureau according to sign the price change strictly net tax collection and management。Buyers and sellers cancellation FangWang stock sign the contract after information，Again the same set of house signed nets，《Stock room business contract information form（tax）》Admiral record price changes。The local taxation bureau for comprehensive use of real estate appraisal technology to strengthen the building trades tax collection and administration。

　　《通知》明确，金融机构将个人住房贷款情况与网签合同紧密关联。金融机构发放个人住房贷款时，应在网签系统中标注贷款审核结果及额度；申请注销有贷款标注的网签合同时，购房人应先解除贷款合同，并由金融机构在系统中做解除标注。网签合同中约定为全款支付的，金融机构不得对购房人发放个人住房贷款。

《notice》clear，Financial institutions will personal housing loan conditions and nets is closely related to sign the contract。The financial orgnaization extends personal housing loan，Should be in the nets sign system audit results and line mark loans；Apply for cancellation of a loan with the nets sign a contract，The person that buy a house shall first remove the loan contract，And the financial institution in the system to remove labeling。Nets sign in the contract, pay for the entire section，Financial institutions shall not extend to the person that buy a house of individual housing loan。

　　此外，《通知》重申了商品房预购人不得将所购预售商品房在房屋登记前再行转让，并再次强调继续严格执行住房限购政策，进一步加大对违规开发企业和经纪机构的查处力度。

In addition，《notice》Reiterated commodity house people may not be purchased the purchased to open to booking commodity house in a building to register any transfer before，And again continue to strictly carry out 限购 housing policy，To further increase the offending development enterprise and brokerage institution investigation dynamics。