小律再带各人领会一下小我买房中所涉及的小我所得税。
01 谁来交税？
所得税，望文生义，是对“所得”征收的一种税。在小我购房时，买方没有获得金钱收入因而，由卖方名义上来交小我所得税。
02“满五独一”免征小我所得税
在各家房产中介的挂牌房源中，很多在产权信息中标注着“满五独一”，满五独一是什么？需要先看两个文件：
按照《财务部、国度税务总局、建立部关于小我住房所得征收小我所得税有关问题的通知》（财税字〔1999〕278号）的规定，小我让渡自用5年以上，而且是家庭独一生活用房，获得的所得免征小我所得税。按照《国度税务总局关于小我让渡房屋有关税收征管问题的通知（国税发〔2007〕33号）：
（一）上述文件所称“自用5年以上”，是指小我购房至让渡房屋的时间达5年以上。
小我购房日期确实定。小我根据国度房改政策购置的公有住房，以其购房合同的生效时间、房款收条开具日期或房屋产权证上说明的时间，按照孰先原则确定；小我购置的其他住房，以其房屋产权证说明日期或契税完税凭证说明日期，根据孰先原则确定。小我让渡房屋的日期，以销售发票上说明的时间为准。（二）“家庭独一生活用房”是指在统一省、自治区、曲辖市范畴内纳税人（有配头的为夫妻两边）仅拥有一套住房。
也就是说，
“满五”，指的是从房产证上的注销日起头计算，时间满五年或超越五年；若是打点去名或者换证手续，都能够根据最早一今日期来算。
“独一”，指的是在出卖此房时，卖方家庭在本省级内只要那一套室第性量的房屋，外埠有不算。然而，每个处所都有差别的尺度。以上海为例，是以家庭为单元，本人配头及未成年孩子名下只要一套室第，那么那套房子为“独一”。
那其实和我们之前讲过增值税的征收逻辑差不多，即原则上满两年让渡通俗住房不缴纳增值税，目标都是为了落实“房住不炒”的政策。在小我所得税范畴，满五年让渡独一住房不缴纳小我所得税。
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