How to identify "three noes"?
"Household registration" refers to the household registration of the purchaser in Chongqing.
"Having a job" refers to being employed in Chongqing, and having participated in social insurance in Chongqing for more than 6 months within 1 year (including individual industrial and commercial households and their employees, who have paid social insurance premiums continuously for 6 months or more in the new year).
"Self-owned enterprise" refers to the enterprise (including company, partnership enterprise and sole proprietorship enterprise) legally established in Chongqing when the purchaser newly purchases a house, which has been engaged in business activities continuously for 1 year and has relevant tax payment or social security payment records (except for purchasing shares of listed companies through the secondary market).
According to the above confirmation conditions, individuals who have no household registration, no enterprise and no job in Chongqing at the same time are "three noes".
How to declare "three noes"?
When signing a house purchase contract, you need to take the initiative to declare.
The "Notice" clarifies the tax source management of personal housing property tax with "no household registration, no enterprise and no job". Among them, first clearly declare the information of the buyer. That is, buyers outside the city should take the initiative to declare whether they belong to "individuals without household registration, enterprises and jobs" when signing commercial housing purchase contracts. Newly-purchased and newly-built commercial housing shall submit relevant certification materials to the real estate registration center where the housing is located, and newly-purchased stock housing shall submit relevant certification materials to the local tax authorities where the housing is located, and make a written commitment. After the buyers outside the city sign the contract for the purchase of commercial housing, the local tax department shall, jointly with the public security, human resources and social security, industry and commerce, land and housing management and other departments, examine and confirm the certification materials submitted by the buyers. Where the taxpayer is confirmed, the local tax department will issue a Notice on Tax Matters to the purchaser, and notify the real estate registration center where the house is located to mark the purchased house as the basis for tax collection and management. When applying for individual housing property tax declaration, buyers outside the city should submit proof materials such as household registration, enterprise and work to the local tax authorities, and the local tax authorities will verify them according to the confirmation results of relevant departments. The tax declaration information shall be managed dynamically, and cleaned and compared every year. If the purchaser has any objection to the collection of the local tax department, he may apply to the local tax department for review.
In the process of dynamic management, if the information of "individuals without household registration, enterprises and jobs" is found to be fraudulent, the tax payable and late payment fees shall be recovered according to law and handled in accordance with relevant laws and regulations.
How to tax "three noes"?
Taxes shall be collected from the month following the transfer registration.
The "Notice" clarifies the collection and management of personal housing property tax with "no household registration, no enterprise and no job". First, the "time of tax obligation" is defined, that is, new commercial housing and stock housing will be taxed from the next month after the registration date of property ownership transfer.
Every year from June 65438+1 October1to June 65438+1October 3 1, taxpayers declare and pay by themselves; Taxes shall be levied on an annual basis, and the tax payable shall be calculated on a monthly basis if it is less than one year. If taxable housing is transferred, the personal housing property tax of the current year shall be levied together with the property transfer procedures.
Taxable amount = taxable construction area × transaction unit price of construction area × tax rate. The tax rate is 0.5%, and the duty-free area shall not be deducted.
The place of tax payment is the place where the taxpayer's taxable housing is located; Taxpayers who own multiple taxable properties and are not in the same place should report and pay personal housing property tax to the local tax authorities according to the location of the housing.
After the "three no-personnel" taxable housing ownership certificate is completed, the land and housing management department will transfer the tax source information to the local tax department as the tax basis. After receiving the information, the local tax department will carry out tax source cleaning, comparison and audit, timely feed back the results of tax source audit and the problems existing in the inventory to the land and housing management department, and notify the "three noes" personnel to voluntarily declare and pay taxes before the annual collection period.