热点“京”选 | 事关房产税、契税等财产与行为税热点问题汇总！

Core Viewpoint - The article discusses various tax policies related to property tax, land use tax, and deed tax, emphasizing exemptions and regulations for educational institutions and family housing situations [3][4][6]. Group 1: Property Tax Regulations - According to the Ministry of Finance and the State Administration of Taxation, property tax and urban land use tax are exempt for properties used by various educational institutions funded by the state [3]. - Property tax for newly acquired properties after the October tax period must be declared and paid in the following April tax period [3]. Group 2: Deed Tax Policies - The deed tax preferential rates for "the only family housing" and "the second improved family housing" include not only the buyer but also their spouse and minor children [4]. - Changes in property ownership between spouses during marriage do not incur deed tax according to the Deed Tax Law [4][6]. Group 3: Policy References - The article references several key documents that outline the tax policies, including the 2004 notice on educational tax policies and the 2016 notice on property tax regulations [6].