离婚分割财产所得房屋，需要缴纳契税吗？

Core Viewpoint - The article discusses the tax implications of property transfers between spouses during marriage and after divorce, highlighting the exemption from deed tax when dividing common property upon divorce [3][5]. Group 1: Tax Regulations - Couples are exempt from deed tax when transferring property rights due to divorce, but must pay deed tax for property transfers that occur during the marriage [3][5]. - According to the regulations, individuals receiving property as a gift are subject to full deed tax [5]. Group 2: Case Analysis - In a case where one spouse gifts a property to the other during marriage, the recipient must pay deed tax on that property [5]. - When a couple purchases a jointly owned property, both parties are required to pay deed tax [5]. - Upon divorce, if the agreement states that one spouse retains ownership of the jointly purchased property, that spouse is exempt from deed tax for the transfer [5].