当前位置：首页>房产>福州五城区房产特殊权属变更(继承/赠与/离婚/婚前婚后变更)出售时个税执行细则

福州五城区房产特殊权属变更(继承/赠与/离婚/婚前婚后变更)出售时个税执行细则

  • 2026-07-03 01:58:40
福州五城区房产特殊权属变更(继承/赠与/离婚/婚前婚后变更)出售时个税执行细则

福州五城区房产特殊权属变更（继承／赠与／离婚／婚前婚后变更）出售时个税执行细则

一、适用征税范围

1.房产通过继承、赠与、离婚变更、婚前财产婚后婚内变更取得，再出售时：按房产增值部分征收20％差额个人所得税（继承仅按继承份额计税）。

2.免征条件：现产权人福建省内家庭唯一住宅＋上一手产权办证满5年，双条件同时满足可免征20％个税。

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  1. CONNECT:[ UseTime:0.000604s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000875s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000336s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000311s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000484s ]
  6. SELECT * FROM `set` [ RunTime:0.000219s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000640s ]
  8. SELECT * FROM `article` WHERE `id` = 518765 LIMIT 1 [ RunTime:0.001686s ]
  9. UPDATE `article` SET `lasttime` = 1784227270 WHERE `id` = 518765 [ RunTime:0.020566s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000379s ]
  11. SELECT * FROM `article` WHERE `id` < 518765 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000601s ]
  12. SELECT * FROM `article` WHERE `id` > 518765 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000409s ]
  13. SELECT * FROM `article` WHERE `id` < 518765 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000990s ]
  14. SELECT * FROM `article` WHERE `id` < 518765 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.000714s ]
  15. SELECT * FROM `article` WHERE `id` < 518765 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.005287s ]
0.109342s