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房屋交换是否缴纳契税?

发布日期:2012年10月8日   五家渠房产网

  有纳税咨询提出,日常生活中发生的房屋交换是否缴纳契税呢?

  国家税务总局纳税服务司介绍,土地使用权交换、房屋交换,交换价格不相等的,由多交付货币、实物、无形资产或者其他经济利益的一方缴纳税款。交换价格相等的,免征契税。

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