2 enterprises, institutions, social organizations and other organizations to transfer old houses as public rental housing, the value-added rate does not exceed 20%. Exempt from land value-added tax. According to Article 4 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Tax Policies for Public Rental Housing (Announcement No.6/KLOC-0 of State Taxation Administration of The People's Republic of China of the Ministry of Finance), enterprises, institutions, social organizations and other organizations transfer old houses as public rental housing, and the added value will not increase. Public rental housing enjoying the above preferential tax policies refers to the development plan and annual plan of public rental housing approved by the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans and Xinjiang Production and Construction Corps, or the building (raising) houses approved by the people's governments of cities and counties, which are formulated in accordance with the Guiding Opinions on Accelerating the Development of Public Rental Housing (Jian Bao [2010] No.87) and the people's governments of cities and counties. Taxpayers who enjoy the prescribed preferential policies should declare tax exemption as required, and keep the ownership certificate of real estate, relevant materials containing the original value of real estate, relevant materials incorporated into public rental housing and land management, relevant materials supporting the construction and management of public rental housing, relevant materials for purchasing housing as public rental housing, and public rental housing lease agreement for future reference. The execution period is 20 19 1 10 to 202012 February 3 1.
3. Enterprises, institutions, social organizations and other organizations shall be exempted from land value-added tax if the old houses are transferred as renovation and resettlement houses, and the added value does not exceed 20% of the deducted project amount. According to the provisions of Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies for shantytown renovation (Caishui [2013]1KLOC-0/No.), enterprises, institutions, social organizations and other organizations transfer their old houses as houses for renovation and resettlement.
Four, enterprise restructuring and reorganization will not levy land value-added tax.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.