国家税务总局农业税征收管理局关于当前契税政策执行中若干具体问题的操作意见（农便函〔2006〕28号）

Core Viewpoint - The article provides operational opinions on specific issues related to the implementation of current deed tax policies, clarifying the tax obligations for various scenarios involving property transfer and ownership changes. Group 1: Deed Tax Exemption and Assessment - The deed tax does not apply to legal inheritance of land and property, but it does apply to personal gifts of real estate, which are fully taxable for the recipient [1] - The criteria for determining taxable properties can refer to the standards used in property tax assessments, which define a building as having a roof and enclosing structure [2] - For state-owned enterprises converting to limited liability companies, deed tax is applicable if the investment entity changes, but exempt if it remains the same [3] Group 2: Specific Cases of Deed Tax Policy - In the restructuring of state-owned banks, the transfer of property rights from the original bank to the new entity may be exempt from deed tax, except for land acquired through sale [3] - The new company law allows a natural person to establish only one single-member limited liability company, and transfers between such companies and sole proprietorships are not subject to deed tax [4]