Deed tax policy guide
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Tax policy refers to the South.
1. What is deed tax?
Deed tax is a kind of behavior tax levied by the tax collection organ on behalf of the state on the units and individuals who bear the ownership when the land use right and the ownership of the house are transferred. In addition to the three basic characteristics of compulsory, fixed and free, it also has a remarkable feature, that is, every time the ownership of land and houses is transferred, it is necessary to collect the deed tax from the undertaker.
2. Who is the taxpayer of deed tax?
According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)", all units and individuals who transfer land use rights and house ownership within the territory of China are deed tax taxpayers. Including enterprises, institutions, state organs, military units, social organizations and other organizations (including foreign institutions in China), self-employed persons and other individuals (including China citizens and foreign citizens).
3. What behaviors should bear the obligation of deed tax payment?
According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and its "Detailed Rules", the perpetrator of the following acts is the deed tax payer, namely
First, the transfer of state-owned land use rights;
B. Transfer of land use rights (including sale, gift and exchange);
C. buying and selling houses;
D. housing donation;
E. house exchange;
E. invest and buy stocks at a fixed price with the ownership of land and houses;
G. paying debts with land and house ownership;
Win ownership of land and houses;
First, to purchase or raise funds to build houses to accept land and housing ownership. In addition, it is particularly necessary to emphasize two points:
(1) If the land use right is obtained by allocation, when the real estate is approved for transfer, the real estate transferor shall pay the deed tax according to the paid land use right transfer fee or land income (at present, our city is taxed at 40% of the appraised price). At the same time, the transferee shall pay taxes according to the relevant provisions of the deed tax regulations.
(two) the taxpayer who has been approved by the tax authorities to reduce the deed tax according to law changes the use of land and houses, which no longer belongs to the scope of tax reduction and exemption as stipulated in the tax law. They should pay the deed tax that has been reduced or exempted.
4. What are the provisions of deed tax in the taxable value?
According to the Provisional Regulations of People's Republic of China (PRC) on Deed Tax, the taxable value of deed tax includes the transaction price, the price approved by the tax authorities with reference to the market price and the exchange difference, among which:
A. Transfer of state-owned land use right, sale of land use right, house sale, and house sale regarded as land use right in tax law. For example, if the ownership of real estate is used as the price to invest in shares, and the ownership of real estate is used to pay off debts, and the ownership of land and houses is borne by the purchase or prepayment of housing funds, the tax shall be calculated according to the transaction price in principle. The transaction price includes money, physical objects, intangible assets or other economic benefits paid by the undertaker for inheriting the ownership of land and houses.
B. Land use right gift and house gift are the same as those stipulated in the tax law. If land or house ownership is obtained, the taxable value is determined by the tax authorities with reference to the market price, and is generally determined by the evaluation price of the real estate professional evaluation agency.
C the exchange of land use right and house ownership and the exchange between land use right and house ownership shall be determined according to the exchange price difference, and shall be paid by the party paying the price difference.
In particular, in order to protect the national tax rights and interests from infringement, if the transaction price is obviously lower than the market price without justifiable reasons or the exchange difference is obviously unreasonable without justifiable reasons, it shall be determined by the tax collection authorities according to the market price.
5. What is the deed tax rate?
1. Transfer of land use right, from 1997 65438+ 10/0/,our province will be 4%;
B if the ownership of the house is transferred before 1 August 9991day, the transferee will be 4% regardless of the unit or individual and regardless of its use.
C. If the ownership of the house is transferred after 1 August 19991,there are three situations:
① Units, all 4%;
(2)4% of commercial houses and high-grade houses, such as villas, resorts and high-grade apartments.
(3) Ordinary housing undertaken by individuals is temporarily halved and 2% tax is levied.
6. How is the occurrence time of deed tax obligation determined?
The "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and its "Implementation Rules" stipulate that:
A. If the taxpayer bears the ownership of land and house, it means the day when the taxpayer signs the contract for the transfer of land and house ownership, or the day when the taxpayer obtains the contract, agreement, contract, document, confirmation letter and other documents with contractual nature;
B. If a taxpayer changes the use of land or house, it shall pay the deed tax that has been reduced, and the tax payment time shall be the day when the taxpayer changes the use of land or house.
7. How should taxpayers declare and pay deed tax?
According to the Provisional Regulations on Deed Tax in People's Republic of China (PRC) and relevant laws and regulations, the taxpayer shall, within 10 days from the date of tax payment obligation, handle the tax declaration with the deed tax collection organ where the land and house are located, fill in the tax declaration form and pay it in full within the time approved by the tax collection organ (within 30 days from the date of transfer of ownership of the land and existing house, and within 20 days from the date of delivery of the house). When handling tax returns, taxpayers must also submit the following materials to the tax collection authorities:
A, the original and photocopy of state-owned land use right transfer, land use right transfer, house sales contract or gift and exchange agreement (the original is returned);
B. Provide the original and photocopy of the real estate appraisal report as required by the tax authorities (the original is returned);
C originals and photocopies of relevant invoices and documents (original returned);
D government requisition, demolition and resettlement, providing government requisition, demolition agreement and resettlement agreement;
E for the transfer of second-hand houses and land, in addition to the transfer contract, agreement and documents, the original land and house ownership certificate and the copy of the original deed certificate must be provided (the original must be collected and destroyed by the collection agency). If the original deed certificate is still provided but not provided, it will be regarded as the deed tax paid by the white deed.
F. If there is a notarial certificate or court ruling, the original and photocopy of the notarial certificate or court ruling shall be provided (the original shall be returned).
G. other certification materials required by the tax authorities.
8. How to pay deed tax for commercial housing transactions?
Commercial housing transactions include pre-sale commercial housing transactions (auction transactions) and existing commercial housing transactions (existing commercial housing transactions).
A. Auction transaction: According to the Administrative Measures for the Pre-sale of Urban Commercial Housing issued by the Ministry of Construction, the pre-sale of commercial housing (auction) refers to the behavior of real estate development enterprises to transfer the houses under construction to the bidders in advance, and the bidders pay the deposit or house payment. Pre-sale permit should be presented. The pre-sale contract of commercial housing shall be signed and registered with the housing and land management department within 30 days.
The bidder shall go to the deed tax collection authority for tax declaration within 0/0 days from the date of signing the pre-sale contract, and pay the deed tax within 20 days from the date of delivery of the house. The purchaser holds the deed and other supporting materials (contract, ID card) to the housing and land management department for the transfer registration of housing and land ownership.
B. Existing home transaction: According to the Measures for the Administration of Commercial Housing Sales of the Ministry of Construction, existing home sales refers to the behavior of real estate development enterprises to sell commercial housing that has passed the completion acceptance to buyers, and the buyers pay the house price.
For the sale of existing houses, the purchaser shall, within 10 days from the date of signing the contract, file a tax declaration with the deed tax collection authority and pay the relevant deed tax.
9. How to pay the deed tax on the property purchased in the secondary market?
The real estate purchased in the secondary market includes the purchase of private houses built by others, second-hand or multi-hand commercial houses transferred by others and housing reform houses listed by others.
If you buy a private house built by others, you should ask others for proof of self-built house (such as the original land use certificate or the original land use certificate). ), check other people's real estate licenses, sign a stock house transaction contract at the exchange, and truthfully declare the transaction price. The purchaser shall, within/0/0 days from the date of signing the contract, go through the tax declaration formalities at the deed tax collection authority with the original land use certificate or land use certificate, the original copy of the real estate license, the purchase contract and the original copy of the owner's ID card, and get the house title certificate. If the original land use certificate or land use certificate and other self-built private saving proof materials are not provided, it will be regarded as non-self-built private saving and the original house deed tax will be recovered.
If you buy a second-hand or multi-handed commercial house transferred by others, you should ask others for the original property ownership certificate and check whether it is consistent with the original property ownership certificate. Both parties shall sign a stock house transaction contract at the exchange and truthfully declare the transaction price. Within 10 days from the date of signing the contract, the buyer shall submit the relevant contract, the original deed certificate, the original copy of the real estate license and the copy of the original owner's ID card to the deed tax collection authority for tax declaration and reissue the deed certificate. If the original deed certificate is not provided, it shall be deemed that the original property owner failed to pay the deed tax and recovered the original deed tax before handling the new deed certificate.
When purchasing other people's listed housing reform houses, the buyer and the seller shall sign the purchase and sale contract of purchased public housing on the exchange and go through the verification procedures. The purchaser shall, within 10 days from the date of signing the contract, report and pay taxes to the deed tax collection organ and obtain the deed certificate with the certificate of the contract for the sale of purchased public housing and the original copy of the property right certificate for housing reform.
10, which real estate transactions need to be evaluated?
According to "People's Republic of China (PRC) City Real Estate Management Law" (Presidential Decree No.29), the real estate transaction in China implements the transaction price declaration system and the real estate price evaluation system.
Article 14 of the Regulations on the Management of Urban Real Estate Transfer (Order No.45 of the Ministry of Construction) stipulates: "The transfer of real estate is based on the declared transaction price of real estate. If the transaction price is significantly lower than the normal market price, the evaluation price shall be used as the tax basis. "
The "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" stipulates in Article 4 that the tax basis of deed tax is:
A, the transfer of state-owned land use rights, the sale of land use rights, the sale of houses, for the transaction price;
B, land use right gift, housing gift, approved by the tax authorities with reference to the market price;
C, land use rights exchange, housing exchange, is the difference between the price of land use rights and housing prices.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or the difference between the land use right and the house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.
As for how to determine the real estate market price, State Taxation Administration of The People's Republic of China's Interpretation of Deed Tax Regulations clearly points out that "the determination of real estate market price must be achieved through real estate evaluation".
According to the above laws and regulations, the principles for determining the taxable value of the following real estate transactions in our city are as follows:
When transferring land, it shall be determined according to the principle of higher transfer price or evaluation price;
Land transfer is taxed according to the principle of higher transfer price and evaluation price (auction is taxed according to auction price);
Commercial housing sales, land transactions, housing exchange, the transaction price or exchange price difference is significantly lower than the normal market price, by the tax authorities according to the similar real estate market price tax; If there is no reference price, the tax shall be calculated according to the evaluation price;
Housing gift, according to the assessment price tax;
When buying and selling houses in the secondary market, if the interval between residential secondary transactions is more than three years, and the interval between non-residential secondary transactions is more than one year, the tax amount shall be determined according to the principle of higher evaluation price and transaction price; If the interval between residential secondary transactions is less than three years, and the interval between non-residential secondary transactions is less than one year, the tax amount shall be determined according to the principle of higher transaction price and taxable value of the original house.
What are the scope of deed tax reduction and exemption?
According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and related laws, taxpayers who meet the following conditions can apply for deed tax reduction:
A state organs, institutions, social organizations and military units accounting according to the financial rules of institutions that inherit the ownership of land and houses and directly use them for office, teaching, medical care, scientific research and military facilities shall be exempted from deed tax.
B, urban workers approved by the people's governments at or above the county level, according to the housing reform policy in the national standard area for the first time to buy public housing, exempt from deed tax; The part that exceeds the standard area should be taxed according to regulations. Public housing includes public stock houses, ordinary houses built by public units to solve employees' housing and ordinary commodity houses purchased by public units.
C, due to natural disasters, wars and other force majeure loss of housing and re-purchase of housing, may be reduced or exempted as appropriate.
D other tax reduction or exemption items stipulated by the Ministry of finance, currently including:
(1) If the ownership of land and houses is recovered after they are requisitioned and occupied by the people's governments at or above the county level, they may be reduced or exempted as appropriate with the approval of the people's governments at or above the county level. Accordingly, the Jiangxi Provincial Department of Finance stipulates that if the resettlement area is higher than the original demolition area, the deed tax will only be levied on the area difference according to the price of the new house, and if the demolition resettlement area is less than or equal to the original demolition area, the deed tax will be exempted.
(2) Taxpayers who bear the right to use barren hills, gullies, hills and beaches for agricultural, forestry, animal husbandry and fishery production shall be exempted from deed tax.
(3) Foreign embassies, consulates, United Nations agencies in China and their diplomats who should be exempted from taxes in accordance with the relevant laws of China and the provisions of bilateral and multilateral treaties and agreements concluded or acceded to by China may be exempted from deed tax upon confirmation by the Ministry of Foreign Affairs.
(4) According to the documents of State Taxation Administration of The People's Republic of China Caishuizi [1999] No.210, [200 1] No.44 and [200 1394] issued by the Ministry of Finance of People's Republic of China (PRC), the project was completed at1/kloc-. (~ 65438+1Commercial houses and office buildings that were completed and accepted before June 30, 1998 and not sold before June 30, 2006 shall be exempted from deed tax before the end of 2002. ①1After August 0, 1999, the non-overstocked vacant commercial housing (ordinary type) purchased by individuals will be temporarily halved by 2%.
(5) According to the document State Taxation Administration of The People's Republic of China Caishuizi [1998]123 of the Ministry of Finance of People's Republic of China (PRC), institutions at all levels of China Agricultural Development Bank will be exempted from deed tax before/kloc-0+0 in 2000.
(6) According to the document [2001]156 issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China Finance and Taxation, since 200101,it has been approved by the education administrative department or labor administrative department of the people's government at or above the county level and issued by enterprises, institutions and social organizations (.
(7) According to People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China Caishui [2001]10, if China Cinda, Huarong, Xie Chang and Dongfang Asset Management Company accept the bad debts of relevant state-owned banks (China Construction Bank, China Industrial and Commercial Bank, China Agricultural Bank and China Bank), the borrower will be exempted from deed tax if the land use right and house ownership are used to offset the loan principal and interest.
(8) According to the document of the Ministry of Finance and State Taxation Administration of The People's Republic of China Finance and Taxation [200 1] 1 61,the deed tax policy of 2001enterprise reform, transformation and reorganization is as follows:
(a) in the transformation of the company system, the company-based enterprises that do not change the investment subject and capital contribution ratio after the transformation and bear the ownership of the original enterprise land and housing are exempted from deed tax; The deed tax shall be exempted for those who independently initiate, raise and set up a joint stock limited company to assume the ownership of the land and houses of the promoters; State-owned and collective enterprises that have been approved to be converted into a company system and all employees hold shares shall be exempted from deed tax if they bear the ownership of land and houses of the original enterprises.
(2) In business combination, the newly established party or the surviving party bears the ownership of the land and house of the dissolving party. If all parties are the same investor before the merger, the deed tax shall be exempted.
(3) In the process of enterprise division, if the derivative party and the newly established party inherit the ownership of the original enterprise land and house, the deed tax shall be exempted.
(4) In the equity transfer, if the unit or individual bears the equity of the enterprise and the ownership of the land and house of the enterprise is no longer transferred, the deed tax shall be exempted.
⑤ During the bankruptcy liquidation of the enterprise, if the creditors (including employees of the bankrupt enterprise) pay off debts with the ownership of the land and houses of the bankrupt enterprise, the deed tax shall be exempted.
In addition to the scope stipulated in the above-mentioned tax law, according to the Law of People's Republic of China (PRC) on the Administration of Tax Collection, decisions on tax reduction or exemption made by local people's governments at all levels, competent departments, units and individuals of people's governments at all levels without authorization are invalid, and the tax authorities shall not implement them and report them to the tax authorities at higher levels. For those who fail to collect taxes due to wrong decisions, in addition to revoking their wrong decisions and collecting unpaid taxes according to law, the higher authorities should also investigate the administrative responsibilities of the directly responsible person in charge and other directly responsible personnel; If a crime is constituted, criminal responsibility shall be investigated according to law.
12. Should taxpayers who meet the conditions for deed tax relief also go through deed tax formalities?
According to the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the power of examination and approval of tax reduction and exemption belongs to the tax authorities. Whether a taxpayer meets the provisions of deed tax reduction or exemption shall have a procedure of examination, confirmation and approval. Taxpayers can only enjoy the preferential policy of deed tax reduction and exemption when the tax collection authorities examine and confirm that they meet the requirements of deed tax reduction and exemption and formally issue a letter of approval for reduction and exemption. Therefore, the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and its "Detailed Rules for Implementation" stipulate that taxpayers who meet the conditions of deed tax reduction and exemption shall go through the formalities of deed tax reduction and exemption at the deed tax collection organ where the land and house are located within 10 days from the date when the ownership transfer contract of the land and house is signed, fill in the application form for deed tax reduction and exemption, and report it to the deed tax collection organ at or above the county level after being examined by the local tax collection organ (Jiujiang City) that approved the deed tax reduction and exemption. If the deed tax reduction or exemption is not approved, the tax collection organ shall pay the tax through the taxpayer in time. Taxpayers go to the land and real estate management department for registration of ownership change with the deed tax relief certificate issued by the tax collection authority, and taxpayers fail to issue deed tax payment certificate or deed tax relief certificate. Land and real estate management departments shall not handle the registration procedures for the change of land and housing ownership. Therefore, taxpayers who meet the conditions of deed tax relief should also go through the relevant deed tax procedures.
At present, there are still some phenomena in our city that meet the conditions of reduction or exemption without handling deed tax with the tax collection authorities, which is particularly prominent in the return of house demolition. This will bring two problems: first, it is illegal for taxpayers to evade the examination of tax authorities and for issuing authorities to evade the issuance of certificates by tax authorities; Second, for second-hand housing and real estate transactions, the tax authorities should recover the deed that destroyed the original real estate ownership. If the taxpayers who meet the conditions of tax reduction and exemption have not gone through the deed tax formalities, they will not be able to provide the original deed certificate at the time of the second transfer. According to the relevant regulations on white deed recovery, if the original deed certificate cannot be provided in the second-hand transaction, the tax authorities will regard it as white deed recovery. Therefore, taxpayers who meet the conditions of tax reduction and exemption should also go through the deed tax formalities in time, otherwise it will bring unnecessary trouble to taxpayers in transferring real estate and accepting deed tax inspection.
13. What is the tax payment place of deed tax?
According to "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and "Measures for the Implementation of Deed Tax in Jiangxi Province", the collection organ of deed tax is the financial organ or local tax authority where the land and house are located. Our province is the financial organ.
According to the Regulations on the Administration of Transferring and Allocating the Use Right of State-owned Land in Cities and Towns in Jiangxi Province, the Interim Measures for the Administration of Real Estate Transactions in Jiangxi Province and the Detailed Rules for the Implementation of the Registration of Property Rights in Cities and Towns in Jiangxi Province, the deed tax collection organ in Jiujiang City is Jiujiang Finance Bureau. Jiujiang deed tax collection and management office is a specialized agency of Jiujiang Finance Bureau responsible for urban deed tax collection and management. In order to facilitate taxpayers to pay taxes, Jiujiang deed tax collection and management office has set up a tax service hall in Xunyang Zhonglu City Commercial Bank (Kunpu Sub-branch), and set up a collection station in the Development Zone Sub-branch of the City Commercial Bank, the Comprehensive Registration Office of Lushan District (the first floor of the District Finance Bureau) and the Municipal Branch of Jiujiang County Local Taxation Bureau (No.65438 Beisi Road +009) to be responsible for the deed tax collection in Xunyang District, Development Zone, Lushan District and Jiujiang County.
14. how is the tax payment link of deed tax stipulated?
According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax and relevant laws and regulations, taxpayers should go through the registration formalities for the change of land and house ownership with deed tax payment certificate (or deed tax reduction approval document) and related documents and materials. If the taxpayer fails to issue the deed tax payment certificate (or the approval document for deed tax reduction), the land and real estate management department shall not handle the registration formalities for the change of land and housing ownership. Therefore, the tax payment link of deed tax is before the taxpayer applies for the registration of land and housing ownership change. It is illegal to tax first and then pay taxes.
15, how to collect deed tax on the transfer of state-owned land use right?
Transferring the right to use state-owned land refers to the behavior that the state transfers the right to use state-owned land to land users within a certain period of time, and the land users pay the transfer fee to the state.
According to the Interim Measures of the Ministry of Finance on the Collection and Management of Paid Income from State-owned Land Use Rights ([Cai Zong Zi (1992)]No. 172), the land use right transfer fee mentioned here refers to the total land transfer price (total land transfer transaction amount) collected from the transferee by the land management departments of governments at all levels.
According to the Provisional Regulations of People's Republic of China (PRC) on Deed Tax and its detailed rules, the taxable value for transferring the land use right is the transaction price, that is, the money, physical objects, intangible assets or other economic benefits that people should pay to obtain the land use right, including transfer fees, compensation fees and resettlement fees. , collectively referred to as the land use right transfer fee.
State-owned land users should declare and pay taxes to the tax collection authorities within 10 days from the date of signing the transfer contract with the land management department, and pay all deed taxes to the tax collection authorities within 30 days before handling the registration formalities for the change of land ownership.
16. How to collect deed tax on the transfer of allocated land use rights?
The allocation of land use right refers to the behavior that the people's government at or above the county level approves the use of land users or delivers the land use right free of charge after paying compensation and resettlement fees.
According to the Provisional Regulations of the People's Republic of China on Assignment and Transfer of Urban State-owned Land Use Rights (Order No.55 of the State Council), the People's Republic of China (PRC) Urban Real Estate Management Law and the Detailed Rules of the Provisional Regulations on People's Republic of China (PRC) Deed Tax, if the land use right is obtained by allocation, a land use right assignment contract shall be signed. Pay the land use right transfer fee to the local city or county people's government in accordance with the regulations, or apply to the local people's government for the transfer of its land use right after paying the land use right transfer fee with the proceeds from transfer, lease or mortgage. If the people's government approves the transfer, the transferee shall go through the formalities for the transfer of the land use right and pay the transfer fee for the land use right in accordance with the regulations. Therefore, if the land use right is obtained through allocation, when the real estate is approved for transfer, both the transferor and the transferee must collect deed tax. In which: (1) The transferor evaluates according to the paid land transfer fee or land income. At present, the deed tax in our city is levied at 40% of the assessed land price; (2) The land use right transfer fee payable by the transferee (including transfer fee, relocation compensation fee and resettlement subsidy, etc.). ). At present, the transfer procedures of two different links in the process of transferring the allocated land use right are operated together in our city, so the deed tax of the transferor and the deed tax of the transferee are also collected in our city. Therefore, after the transfer is approved, the transferee should pay attention to the fact that according to the regulations of the Ministry of Finance that white deeds (contracts without deed tax) can be recovered upwards, if the deed tax of the transferor is not paid back, it will directly affect the payment of the normal deed tax of the transferee, the change registration of land use rights and the issuance of land warrants.
17. How to collect deed tax on real estate, land and other "joint development"?
The "joint development" of real estate and land means that land users provide their land use rights to development enterprises, which engage in real estate development on this land and divide some properties to the original land users according to the agreement. This is an irregular real estate transfer behavior, the essence of which is that land users transfer real estate to development enterprises, and development enterprises compensate real estate transfer fees with real estate.
According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and related laws, the deed tax shall be levied separately for the above two acts.
(a) deed tax on the transfer of land use rights
A. Developer: The land user provides the land use right to the developer. Regardless of whether the transfer formalities are handled according to law or not, the developer should calculate the tax according to the total price (regarded as the transaction price) paid by him to obtain the de facto development right of the land, which can generally be determined according to four components, namely:
① Land price is determined according to the appraised price.
(2) The transitional subsidy for relocated households shall be determined according to the agreement or 3 yuan per square meter/month.
(3) The subsidies for the suspension of business of production and business operators shall be determined according to the agreement or the standards stipulated in the Measures for the Administration of Housing Demolition and Resettlement in Jiujiang City.
(4) The compensation for demolition shall be determined according to the agreement or according to the Measures for the Administration of Housing Demolition and Resettlement in Jiujiang City.
B. Land transferor: The land of the land transferor is acquired through allocation, and the transferor shall pay the deed tax on the transfer fee. His taxable value shall be paid to the deed tax collection authority within 20 days from the delivery date of the house, with the official (commercial house sales contract) and relevant invoice documents.
18. How to collect the deed tax on the installment transaction price?
If the transaction price of land and house is paid in installments, the deed tax shall be paid in one lump sum according to the total payment amount agreed in the contract. Because: (1) Regardless of the payment method, the ownership has been transferred at the same time when the contract comes into effect. (2) the deed tax shall be levied on the transfer, and once the ownership is transferred, the deed tax shall be levied. Payment by installment, no matter how many times, is the transfer of ownership, so the deed tax should be collected in one lump sum when the contract comes into effect.
19. How should the deed tax be collected when buying a house by mortgage or mortgage loan?
According to the Provisional Regulations of People's Republic of China (PRC) on Deed Tax and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guoshuihan [1999] No.613, the purchaser purchases the house by mortgage or mortgage loan. When he signed a house purchase contract with the seller and obtained the mortgage certificate from the bank, the transfer of property rights between the buyer and the original owner had been completed and the obligation of deed tax payment had occurred. Therefore, the purchaser should apply for tax declaration to the deed tax collection authority within 10 days from the date of signing the purchase contract, and pay all the deed tax to the collection authority within 30 days.
20. What is the difference between gift and inheritance, and how to levy deed tax on gift?
Land and house donation refers to the behavior that the land use right holder and the house owner transfer their land and house ownership to the donee free of charge. The law requires that a written contract (contract) must be signed for the gift of land and houses, and the registration and transfer formalities must be handled at the real estate management authority.
Inheritance of land and housing refers to the act of citizens accepting the land use right or housing ownership left by the deceased according to law. The acquisition of land and housing inheritance must be in accordance with the provisions of the law or a valid will. Heirs can only be citizens, and legal persons and organizations can only be recipients, not heirs.
According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)", the deed tax should be paid according to the appraised price for the gift of land and house ownership. Accepting the ownership of land and houses through winning the prize is regarded as the deed tax of the recipient. If a non-heir inherits the right to bequeath land or houses, the deed tax shall be levied according to the gift. Inheritance does not belong to the scope of deed tax collection, so deed tax is not collected.
2 1, land transfer and housing transfer are linked. How to collect deed tax?
According to "People's Republic of China (PRC) Urban Real Estate Management Law" and its related laws and regulations, in real estate transactions, when the ownership of the house is transferred, the land use right will be transferred at the same time, and when the land use right is transferred, the ownership of the house attached to the land will also be transferred. In this case, the transfer of land use rights and the transfer of housing rights occur at the same time, both of which are the objects of deed tax collection.
In order to simplify the collection, in practice, deed tax is collected according to the transfer of housing ownership and land use rights; If the transfer of land use rights is the main body and the ownership of houses is transferred, the deed tax shall be levied according to the transfer of land use rights.
22, deed tax taxpayers and tax authorities in the event of a tax dispute should be how to deal with?
According to the provisions of Article 88 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, when a taxpayer has a dispute with the tax collection organ, he must first pay taxes and late fees or provide corresponding guarantees according to the tax collection decision of the tax collection organ, and then he can apply to the competent authority for administrative reconsideration according to law. If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law.
If a taxpayer refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax collection organ, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law.
If a taxpayer fails to apply for administrative reconsideration or bring a suit in a people's court on the penalty decision of the tax collection organ within the time limit, the tax collection organ may take enforcement measures or apply to the people's court for enforcement.