inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-align:center;text-size-adjust:auto;visibility:visible;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;visibility:visible;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">为响应国家“服务于民，让利于民”号召，根据《中华人民共和国契税暂行条例》和《河南省契税实施办法》有关规定，结合我县实际，现就延津县商品房契税缴纳补贴办法通告如下:
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;visibility:visible;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">portant;overflow-wrap:break-word!important;">一、适用范围
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;visibility:visible;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">一是在延津辖区内购买新建商品房(含商品住房与商业用房，不含二手房)，但尚未缴纳契税的自然人。二是补交以往购买商品房欠缴契税的自然人(不含二手房)。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;visibility:visible;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">portant;overflow-wrap:break-word!important;">二、补贴方式和标准
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;visibility:visible;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">契税补贴采取“先征后补”方式，具体如下:
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">(一)购买新建商品房(含商品住房与商业用房，不含二手房)的。凡在2022年10月1日至2022年12月31日(含)期间缴纳商品房契税的，按照契税实缴总额的20%给予补贴，商业用房按照契税实缴总额的50%给予补贴，所产生的滞纳金全额补贴。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">portant;overflow-wrap:break-word!important;">三、契税缴纳办理方式
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">(一)办理流程
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">1.现场办理:纳税人携带申请资料到县不动产登记中心一楼大厅(西安大道南段)服务窗口办理;
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">2.资料审核:纳税人到县不动产登记中心、税务窗口进行资料审核;
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">3.缴纳契税:资料审核合格后，纳税人在县不动产登记中心税务窗口现场缴纳。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">(二)税款缴纳方式
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">(三)办理所需资料
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">1.商业用房所需资料:纳税人身份证、购房合同、购房全额发票等原件与复印件。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">2.住房所需资料
portant;overflow-wrap:break-word!important;">个人提供
portant;overflow-wrap:break-word!important;">开发商出具
portant;overflow-wrap:break-word!important;">房产服务中心出具
portant;overflow-wrap:break-word!important;">不动产登记中心出具
portant;overflow-wrap:break-word!important;">未婚
portant;overflow-wrap:break-word!important;">身份证和户口本
portant;overflow-wrap:break-word!important;">购房合同
portant;overflow-wrap:break-word!important;">购房金额发票
portant;overflow-wrap:break-word!important;">以上原件与复印件
portant;overflow-wrap:break-word!important;">开具发票
portant;overflow-wrap:break-word!important;">《房屋信息查询告知书》原件
portant;overflow-wrap:break-word!important;">已婚
portant;overflow-wrap:break-word!important;">身份证（夫妻双方）、购房合同、购房金额发票、户口本（夫妻双方及未成年子女的户口本）结婚证等原件与复印件
portant;overflow-wrap:break-word!important;">离婚
portant;overflow-wrap:break-word!important;">身份证、购房合同、购房金额发票、户口本（本人及未成年子女的户口本）、离婚证（或法院判决书）等原件与复印件
portant;overflow-wrap:break-word!important;">丧偶
portant;overflow-wrap:break-word!important;">身份证、购房合同、购房金额发票、户口本（本人及未成年子女的户口本）、结婚证、配偶的注销证明（若户口本上已显示丧偶，结婚证及配偶的注销证明可不提供）等原件与复印件
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">（四）契税缴纳现行适用税率
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">商业房屋契税税率统一为4%；住房按照以下情况确定适用税率：
portant;overflow-wrap:break-word!important;">住房套次
portant;overflow-wrap:break-word!important;">住房面积
portant;overflow-wrap:break-word!important;">税率
portant;overflow-wrap:break-word!important;">家庭首套住房
portant;overflow-wrap:break-word!important;">90m2及以下
portant;overflow-wrap:break-word!important;">1%
portant;overflow-wrap:break-word!important;">90m2以上
portant;overflow-wrap:break-word!important;">1.5%
portant;overflow-wrap:break-word!important;">家庭第二套住房
portant;overflow-wrap:break-word!important;">2%
portant;overflow-wrap:break-word!important;">家庭三套（含）住房以上
portant;overflow-wrap:break-word!important;">3%或4%
portant;overflow-wrap:break-word!important;">注：家庭成员范围包括购房人、配偶及未成年子女。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">(五)现场办理特别提醒
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">1.在常态化疫情防控期间，现场办理必须全程佩戴口罩，为避免人员拥堵，请遵守秩序，排队进场办理。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">2.以上所有资料审核原件，留存复印件一份，请提前准备好复印件。
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">portant;overflow-wrap:break-word!important;">四、补贴资金办理方式
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">portant;overflow-wrap:break-word!important;">五、其他事宜
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">不动产登记服务中心：0373—7633560
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">住建局：0373—7698329
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">税务局：0373—7626382
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;text-align:right;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">延津县财政局
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;text-align:right;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">国家税务总局延津县税务局
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;text-align:right;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">延津县自然资源局
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;text-align:right;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">延津县政务服务和大数据管理局
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;text-align:right;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">延津县住房和城乡建设局
inkMacSystemFont,"HelveticaNeue","PingFangSC","HiraginoSansGB","MicrosoftYaHeiUI","MicrosoftYaHei",Arial,sans-serif;letter-spacing:0.476px;text-size-adjust:auto;text-align:right;line-height:23.8px;box-sizing:border-box!important;overflow-wrap:break-word!important;">2022年9月25日