财政部 国家税务总局关于城镇房屋拆迁有关税收政策的通知财政部 国家税务总局关于城镇房屋拆迁有关税收政策的通知 财税〔2005〕45号 2005-3-22 注释：条款失效，第二条失效。参见：《财政部 国家税务总局关于企业以售后回租方式进行融资等有关契税政策的通知》财税〔2012〕82号。
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局： 经国务院批准，现将城镇房屋拆迁有关税收政策通知如下： 一、对被拆迁人按照国家有关城镇房屋拆迁管理办法规定的标准取得的拆迁补偿款，免征个人所得税。 二、对拆迁居民因拆迁重新购置住房的，对购房成交价格中相当于拆迁补偿款的部分免征契税，成交价格超过拆迁补偿款的，对超过部分征收契税。 请遵照执行。
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