Core Viewpoint - The article discusses various scenarios under which the deed tax can be exempted or reduced, particularly focusing on government policies that benefit specific groups such as non-profit organizations, individuals undergoing divorce, and financial institutions receiving debt assets [4][5][8]. Group 1: Exemptions for Individuals - In cases where land and property are expropriated by the government, the local government can decide to exempt or reduce the deed tax for the newly acquired property [4]. - Non-profit schools and medical institutions are exempt from deed tax when acquiring land or property for operational purposes [4]. - Individuals who receive property as part of a divorce settlement are exempt from deed tax [4]. - Exemption applies to individuals acquiring barren land for agricultural purposes [4]. Group 2: Exemptions for Organizations - Public rental housing management units are exempt from deed tax and stamp duty when purchasing housing for public rental purposes [5]. - Financial institutions and asset management companies are exempt from deed tax when receiving debt assets from August 1, 2023, to December 31, 2027 [5]. Group 3: Policy Duration - The exemptions for public rental housing and financial institutions are set to be effective until December 31, 2027 [5].
契税那些事儿 这8种情况能免!
蓝色柳林财税室·2025-09-23 06:54