財(cái)政部、國(guó)家稅務(wù)總局日前聯(lián)合下發(fā)了《關(guān)于首次購(gòu)買(mǎi)普通住房有關(guān)契稅政策的通知》，通知指出，對(duì)兩個(gè)或兩個(gè)以上個(gè)人共同購(gòu)買(mǎi)90平方米及以下普通住房，其中一人或多人已有購(gòu)房記錄的，該套房產(chǎn)的共同購(gòu)買(mǎi)人均不適用首次購(gòu)買(mǎi)普通住房的契稅優(yōu)惠政策。

Preferential purchase for first home purchase is a policy issued by the two departments in 2008. According to the notice issued by the Ministry of Finance and the State Administration of Taxation on adjusting the tax policy of real estate pactions, the rate of deed tax temporarily reduced to 1% after the first purchase of 90 square meters or less of ordinary housing. If it is not for the first time, the rate of deed tax is 3%, and for individuals who purchase their own ordinary housing, they will be temporarily devalued by half of the deed tax, that is, the tax rate is 1.5%.

Since the finance and taxation departments have not clearly defined the concept of first home purchase, some cities have always regarded the first party as the first time to buy a house when they have already had a real estate, and relax the scope of this policy.

Take Guangzhou as an example, according to the staff of the finance and Taxation Bureau of the Guangzhou Municipal Finance Bureau, there are many similar cases. For example, there is a suite under the husband's name, but there is no room for the wife and children. Later, the husband and his wife and children jointly buy a house. Because there has been no definite document about the first purchase scope, as long as the buyers in the joint house can not find the purchase records, they are the first time to buy houses.

The Beijing Local Taxation Bureau is much stricter in implementing the preferential tax policy.

Reporters have called Chaoyang District and Fengtai District deed tax collection departments, the above two departments believe that as long as the joint property of a party, can not be counted as the first time buyers, and therefore can not enjoy the preferential tax.

However, an intermediary of an intermediary company in Beijing told reporters that although the Beijing Local Taxation Bureau strictly restricted the scope of the preferential tax payment, in practice, if the name of the first time house buyer was placed in front, it would still be possible to enjoy this preferential policy.

　　有專(zhuān)家指出，財(cái)稅部門(mén)此次對(duì)首次購(gòu)房進(jìn)行明確，也與“國(guó)11條”對(duì)二套房的界定收緊有關(guān)。“國(guó)11條”明確將“配偶及未成年子女”納入二套房界定范圍中，原來(lái)以“戶（家庭）”的界定標(biāo)準(zhǔn)主要是指“夫妻”，并沒(méi)有將“未成年子女”納入其中。