Recently, many platforms such as friends circle are circulating.
The deed tax law will be implemented in September of 1 year.
I heard that the deed tax rate is going up?
Is it true?/You don't say. /You don't say.
Guys, calm down!
The Deed Tax Law (hereinafter referred to as the Deed Tax Law) shall come into force on September/day, 2002 1 year, and the Provisional Regulations on Deed Tax in People's Republic of China (PRC) (hereinafter referred to as the Provisional Regulations) shall be abolished at the same time. Has the deed tax rate really increased? Compared with the provisional regulations, which clauses of the deed tax law have changed and which have not? Don't worry, we have arranged it for you.
1. The statutory tax rate has not changed.
The deed tax law maintains the tax rate of 3% ~ 5% stipulated in the provisional regulations and does not increase it. Only the procedure for determining the applicable tax rate according to the principle of statutory taxation has been adjusted: it is determined by the provincial people's government, proposed by the provincial people's government and reported to the Standing Committee of the people's congress at the same level for decision, and then put on record according to regulations.
Second, the scope of taxation has been slightly adjusted.
The scope of taxation stipulated in the deed tax law has been slightly adjusted, and the most important thing is to include the "transfer of collectively operated construction land" in the scope of taxation.
Third, the preferential targets have been expanded.
On the basis of the original preferential treatment, the Deed Tax Law has added provisions for exempting some non-profit organizations from deed tax. At the same time, the deed tax law makes it clear that if the ownership of land and house changes between husband and wife during the marriage relationship, the legal heir can enjoy the privilege of exemption from deed tax by inheriting the ownership of land and house.
Fourth, it is more convenient to declare and pay taxes.
The deed tax law combines the declaration period and the tax payment period into one, and taxpayers can complete the declaration and tax payment at one time before going through the registration formalities of land and housing ownership.
Fifth, the rights and interests of taxpayers are more secure.
The deed tax law also clarifies the tax refund and strengthens the confidentiality of tax-related information, which is an important embodiment of fully protecting the rights and interests of taxpayers.
The specific changes are shown in the following table:
Continue to implement preferential deed tax policies such as buying houses.
On August 27th, the website of the Ministry of Finance issued the Announcement on the Connection of Preferential Policies after the Implementation of the Deed Tax Law (Announcement No.29 of the Ministry of Finance and State Taxation Administration of The People's Republic of China +0), which clarified the preferential policies for deed tax that will continue to be implemented after the implementation of the Deed Tax Law of People's Republic of China (PRC).
The announcement clearly stated that the policies on deed tax in Articles 1 and 3 of the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies on Deed Tax Business Tax in Real Estate Transactions (Caishui [2065438+06] No.23) will continue to be implemented. The first specific content is:
(a) for individuals to buy the only family housing (family members include the purchaser, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
(2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.
full text
Ministry of Finance and State Taxation Administration of The People's Republic of China
Announcement on the convergence of preferential policies after the implementation of deed tax law
Ministry of Finance and State Taxation Administration of The People's Republic of China Announcement No.29 202 1
In order to implement the deed tax law of People's Republic of China (PRC), the preferential policies for deed tax that will continue to be implemented after the implementation of the tax law are announced as follows:
1. If the husband and wife divide the same property due to divorce and the ownership of land and house changes, the deed tax shall be exempted.
Two, urban workers in accordance with the provisions of the first purchase of public housing, exempt from deed tax.
In order to solve the housing problem of employees, public units adopt fund-raising to build houses or ordinary commodity houses purchased by their own units, which are approved by the housing reform departments of local people's governments at or above the county level and sold to their employees in accordance with the national housing reform policy. Workers who purchase houses for the first time shall be exempted from deed tax with reference to public housing.
If the purchased public housing becomes a completely owned housing after paying the land transfer price, the deed tax shall be exempted.
3. Branches of foreign banks are restructured into wholly foreign-owned banks (or their branches) according to the Regulations on the Administration of Foreign Banks and Foreign Banks in People's Republic of China (PRC). If the restructured wholly foreign-owned banks (or their branches) assume the ownership of the original branches of foreign banks, the deed tax shall be exempted.
Four, in addition to the above policies, other preferential deed tax policies continue to be implemented in accordance with the provisions of the original document. See annex 1 for the documents and terms involved.
V. This announcement shall be implemented as of September 2002 1 year1day. The preferential deed tax policies stipulated in the documents and clauses listed in Annex 2 shall be abolished at the same time. The preferential deed tax policies stipulated in the documents and terms listed in Annex 3 are invalid.
It is hereby announced.
Ministry of Finance and State Taxation Administration of The People's Republic of China
202127 August
State Administration of Taxation (SAT)
Announcement on some issues concerning deed tax service and collection management
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.202125
In order to implement the Notice of the Central Office and the State Council, effectively optimize the deed tax payment service, and standardize the management of deed tax collection, according to the Notice (hereinafter referred to as the Deed Tax Law), the Notice (No.202123, hereinafter referred to as Announcement No.23) and other relevant provisions, relevant matters are hereby announced as follows:
First, the deed tax declaration takes real estate as the basic unit.
Second, the ownership of land and houses is transferred by means of capital contribution (shareholding) and debt repayment. The applicable tax rate and tax basis of deed tax shall be determined with reference to the transfer, assignment or sale of land use rights.
If the ownership of land and house is transferred by means of transfer or free gift, the applicable tax rate and tax basis of deed tax shall be determined by referring to the land use right or house gift.
Three. The tax basis of deed tax does not include value-added tax, as follows:
(a) the transaction price of the deed tax of the contractor does not include value-added tax for the sale of land use rights and the sale of houses; If the VAT invoice is actually obtained, the transaction price shall be determined by the tax-free price indicated on the invoice.
(two) the exchange of land use rights, housing exchange, deed tax is based on the difference excluding value-added tax.
(3) The deed tax in taxable value approved by the tax authorities is the price excluding VAT.
Four, the tax authorities in accordance with the law to verify the taxable value, should refer to the market price, the use of real estate price evaluation and other methods to determine a reasonable.
Five, the deed tax taxpayer shall fill in the "property and behavior tax source list" ("deed tax source list" part, annex 1), and submit the following information according to the specific situation:
(a) the taxpayer's identity certificate;
(two) land and housing ownership transfer contract or other documents with the nature of land and housing ownership transfer contract;
(3) If the ownership of land and house is transferred by means of economic benefits, payment vouchers related to the transfer of land and house ownership shall be submitted, in which the transfer of land use right is a financial bill, and the sale and exchange of land use right is a value-added tax invoice;
(four) due to factors such as the effective legal documents of the people's court, the Arbitration Commission or the supervisory documents of the supervisory organ, the ownership of the land and the house is transferred, and the effective legal documents or supervisory documents are submitted.
Those who meet the conditions for tax reduction or exemption shall attach relevant materials or keep them for future reference.
Six, the tax authorities in handling the deed tax collection or tax exemption (non tax) procedures, should be through the deed tax payment certificate or deed tax information contact list (hereinafter referred to as the contact list, Annex 2) and other ways. , send the paid or tax-free (non-tax) information to the real estate registration agency. If you can enjoy instant information transmission through information, the tax authorities may no longer provide tax payment vouchers or issue contact forms to the real estate registration agencies.
Seven, taxpayers in accordance with the "deed tax law" and the provisions of Announcement No.23 to the tax authorities to apply for a refund of the deed tax paid, should provide a copy of the taxpayer's identity certificate, tax payment certificate, and submit relevant information according to different circumstances:
(a) before the registration of land and housing ownership in accordance with the law, if the ownership transfer contract or the nature of the contract is invalid, revoked or cancelled, submit the proof materials that the contract or the nature of the contract is invalid, revoked or cancelled;
(two) due to the judgment of the people's court or the arbitration commission, the transfer of land and housing ownership is invalid, revoked or cancelled, and the ownership of land and housing is changed to the original owner, and the effective legal documents submitted to the people's court and the arbitration commission;
(three) when the land use right is delivered, if the land transfer price needs to be refunded due to the adjustment of the floor area ratio or the actual delivery area is smaller than the area agreed in the contract, submit a supplementary contract (agreement) and a refund certificate;
(four) when the new commercial housing is delivered, if the actual delivery area is less than the area agreed in the contract, a supplementary contract (agreement) and a refund certificate shall be submitted.
After receiving the taxpayer's tax refund information, the tax authorities shall verify the registration of land and house ownership with the real estate registration agency. Upon verification, those who meet the requirements shall be accepted immediately, and those who do not meet the requirements shall be informed of supplementary information or reasons for rejection at one time.
Eight, the tax authorities and their staff in the process of tax collection and management of personal identity information, marriage registration information, real estate ownership registration information, tax declaration information and other business secrets and personal privacy, should be kept confidential according to law, and shall not be disclosed or illegally provided to others. Taxpayers' illegal tax information is not confidential information, and the tax authorities can handle it according to law.
Nine, local tax authorities should strengthen cooperation with local real estate management departments, adopt the mode of real estate registration, transaction and tax payment, continue to optimize the process of deed tax declaration and payment, and do a good job in the connection between deed tax collection and real estate management.
Ten, this announcement requires taxpayers to submit information, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning can enjoy instant inspection through information * * *, which can clearly announce that taxpayers no longer need to submit.
1 1. The taxpayer identification mentioned in this announcement refers to: the taxpayer is a business license, or a unified social credit code certificate or other valid registration certificate; Among individual taxpayers, natural persons are resident identity cards, or household registration books or entry identity documents, and individual industrial and commercial households are business licenses.
Twelve. This announcement shall come into force on September 65438, 20021. The documents or clauses listed in the Catalogue of Deed Tax Documents (Annex 3) abolished in full text and in part shall be abolished at the same time.
It is hereby announced.
State Administration of Taxation (SAT)
202126 August
interpret
Interpretation of "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Certain Matters Concerning Deed Tax Service and Collection Management"
In order to implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, effectively optimize the deed tax payment service and standardize the management of deed tax collection, according to the Deed Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Deed Tax Law) and the Ministry of Finance? State Taxation Administration of The People's Republic of China's announcement (202 1 No.23, hereinafter referred to as Announcement No.23) and other relevant regulations, State Taxation Administration of The People's Republic of China issued the Announcement on Certain Matters Concerning Deed Tax Service and Collection Management (hereinafter referred to as Announcement). The relevant issues are now explained as follows:
What is the background of 1. announcement?
The Deed Tax Law was adopted by the 21st session of the 13th the NPC Standing Committee on August 1 1 2020, and will be implemented on September 1 2026. In order to ensure the smooth implementation of the Deed Tax Law, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued Announcement No.23. On this basis, in order to further optimize the tax service and standardize the management of deed tax collection, State Taxation Administration of The People's Republic of China issued an announcement, which clarified the tax service and collection management regulations such as deed tax declaration, approved collection, tax refund, first-hand tax payment vouchers and information confidentiality, providing policy basis and guidance for taxpayers and grassroots tax personnel.
Second, why is the basic unit of deed tax declaration a real estate unit?
According to the Provisional Regulations on Real Estate Registration and its implementing rules, real estate units are spaces with closed ownership boundaries and independent use value, and real estate units have unique codes. In order to further improve the standardization of deed tax declaration, facilitate taxpayers' understanding and handling, and unify with the relevant provisions of real estate registration, it is announced that the basic unit for taxpayers to declare deed tax is the real estate unit.
If the ownership of land and house is transferred due to the change or increase of the share of real estate, the taxpayer shall also declare the deed tax with real estate as the unit.
Example 1 natural person a buys a house as a whole. When the real estate registration agency handles the registration of real estate ownership, it will register the residential building as two real estate units, so A should report the deed tax to the tax authorities separately for the two real estate units.
Third, how to determine the applicable tax rate and tax basis. Transfer the ownership of land and house by means of investment (shareholding), debt repayment, transfer and reward. , and deed tax to declare?
The third paragraph of Article 2 of the Deed Tax Law stipulates that if the ownership of land or house is transferred by means of fixed-price investment (shareholding), debt repayment, transfer or reward, the deed tax shall be levied.
In order to facilitate taxpayers to determine the applicable tax rate and tax basis for deed tax declaration of the above-mentioned taxable acts, the announcement clearly stipulates that if the ownership of land and houses is transferred by means of investment at a fixed price (shares) or debt repayment, the applicable tax rate and tax basis for deed tax shall be determined with reference to the transfer, transfer or sale of land use rights. If the ownership of land and house is transferred by means of transfer or free gift, the applicable tax rate and tax basis of deed tax shall be determined by referring to the land use right or house gift.
In order to support reasonable housing demand, a province stipulates that the deed tax applicable to housing sales in this area is 3%. Taxpayer A, as a creditor, who undertakes a set of housing paid off by the debtor, should declare deed tax with reference to the applicable tax rate of 3% for housing sales and the transaction price determined in the debt-paying contract (agreement).
4. What is the tax basis of deed tax excluding VAT?
Item (9) of Article 2 of Announcement No.23 stipulates that the tax basis of deed tax does not include value-added tax. In order to facilitate taxpayers to determine the tax basis for deed tax declaration, the announcement stipulates that the tax basis for deed tax does not include value-added tax according to three situations: the sale of land use rights, the sale of houses, the exchange of land use rights and the exchange of houses, and the tax authorities' verification of the tax value of deed tax.
First, the sale of land use rights and the sale of houses, the transaction price of deed tax levied by the contractor does not include value-added tax; If the VAT invoice is actually obtained, the transaction price shall be determined by the tax-free price indicated on the invoice.
Second, in the case of land use right exchange and housing exchange, the tax-free prices of land use right exchange and housing exchange should be determined respectively, and then the difference of exchange prices should be determined.
Three, the land use right gift, housing gift and other land, housing ownership transfer free of charge, the tax authorities approved the deed tax taxable value is excluding value-added tax price.
It should be noted that if the transferor of land and house ownership is exempted from value-added tax, the transaction price of deed tax collected by the transferee will not be deducted from value-added tax.
Example 3 A company, a general taxpayer, sells its self-built house, and the tax-included price is 3.28 million yuan, so the general tax calculation method is applicable. 2065438+June 2009, Company A issued a 1 VAT invoice to taxpayer B, indicating that the VAT amount was 65438+ 1 billion yuan, and the price excluding tax was 65438+ 1 billion yuan; In September, 20021year, Company A issued a second invoice to taxpayers, indicating that the value-added tax amount was 6,543.8+0.8 million yuan, and the price excluding tax was 2 million yuan. Then the tax basis for B to declare deed tax is = 100+200=300 (ten thousand yuan).
Example 4 Natural person A and natural person B exchange houses. The sales price of A's house without tax is 6.5438+0.45 million yuan, and that of B's house without tax is 6.5438+0.00 million yuan. Then the tax basis for A to declare deed tax is 0; B Tax basis for deed tax declaration = 145- 100=45 (ten thousand yuan).
Example 5 Natural person A sells the house that has been purchased for two years to natural person B, and the transaction price including tax determined in the contract is 265,438+10,000 yuan. A meets the conditions of exemption from value-added tax, and applies to the tax authorities for issuing a value-added tax invoice, indicating that the value-added tax is 0, and the price excluding tax is 265,438+10,000 yuan. Then the tax basis for B to declare and pay deed tax is 265,438+10,000 yuan.
5. After the implementation of the announcement, has the information required for taxpayers to declare deed tax changed?
there will be no changes. The announcement continues the practice before the implementation of the tax law, and clarifies that deed tax payers should fill in the list of property and behavior tax sources (part of the list of deed tax sources) and submit the following materials according to the specific circumstances:
(a) the taxpayer's identity certificate;
(two) land and housing ownership transfer contract or other documents with the nature of land and housing ownership transfer contract;
(3) If the ownership of land and house is transferred by means of economic benefits, payment vouchers related to the transfer of land and house ownership shall be submitted, in which the transfer of land use right is a financial bill, and the sale and exchange of land use right is a value-added tax invoice;
(four) due to factors such as the effective legal documents of the people's court, the Arbitration Commission or the supervisory documents of the supervisory organ, the ownership of the land and the house is transferred, and the effective legal documents or supervisory documents are submitted.
It should be noted that the Announcement on Issues Related to Deed Tax Declaration issued by State Taxation Administration of The People's Republic of China (No.67 of 20 15, hereinafter referred to as Announcement No.67) continues to be valid. Announcement No.67 stipulates that, according to the effective legal documents of the people's court and the Arbitration Commission, if the ownership of land and houses has been transferred and taxpayers cannot obtain invoices for real estate sales, they can apply for deed tax declaration with the original written ruling of the people's court and related materials, and the tax authorities shall accept it. Taxpayers who buy new commercial housing, because the real estate development enterprises selling new commercial housing have gone through the cancellation of tax registration or been listed as abnormal households by the tax authorities, should be accepted by the tax authorities after verifying the relevant information when applying for deed tax declaration.
6. How do taxpayers declare and enjoy the deed tax reduction and exemption policy?
According to the Announcement, deed tax taxpayers who meet the conditions of tax reduction and exemption should attach relevant information as required.
For taxpayers who enjoy the deed tax relief policy for public rental housing and rural drinking water safety projects, according to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Tax Policies for Public Rental Housing (No.619) and the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing to Implement Preferential Tax Policies for Rural Drinking Water Safety Projects (No.67 of 20 19).
Seven, the revised "deed tax source list" to fill in the project have any changes?
According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Declaration of Degenerate Taxes and Fees (202 1 No.9), taxpayers should fill in the list of property and behavior tax sources (a part of the list of deed tax sources) when declaring and paying deed tax.
Announcement annex 1 published the revised list of deed tax sources (hereinafter referred to as the list of tax sources). Compared with the original table, there are three main changes in the tax source list:
First, in order to further reduce the burden on taxpayers, on the basis of meeting the requirements of deed tax declaration, the options of "purpose" in the tax source list have been reduced from the original seven items of "residence", "commerce" and "industry" to two items of "residence" and "non-residence", and the options of "ownership transfer mode" have also been simplified.
Second, the original table of "relief nature code and project name" is subdivided into two columns: "residents purchase relief nature code and project name" and "other relief nature code and project name". Among them, the "property code and project name of residents' tax-free purchase of houses" is only filled in by natural persons when they apply for preferential policies such as residents' purchase of the only family and the second family, and the "other property code and project name" is filled in by enterprises and natural persons when they apply for other preferential policies.
Eligible taxpayers can use the tax source list to fill in two types of concessions at the same time, "fill in once and enjoy at the same time".
Example 6 The house of natural person A was expropriated by the county people's government and received monetary compensation of 800,000 yuan. After that, A re-purchased an 80-square-meter house, and the transaction price was 6,543.8+0,000 yuan excluding tax, which met the preferential conditions for the only family housing. If it is stipulated in the province that the transaction price does not exceed the monetary compensation, then A should select the tax reduction nature code and project name for individual purchase of the only house with a family size of 90 square meters or less at 1% in "Other tax reduction nature code and project name" when declaring the deed tax, and select the house tax reduction nature code and project name issued by the authorized place in "Other tax reduction nature code and project name" to obtain the preferential policy of monetary compensation for re-purchase of housing deed tax. Then the deed tax payable declared by A = (100000-800000) ×1%= 2000 (yuan).
Third, the column of "ownership registration date" has been added. Article 10 of the Deed Tax Law stipulates that taxpayers shall declare and pay deed tax before going through the registration formalities of land and house ownership according to law. Taxpayers who declare and pay deed tax after the registration of land and housing ownership have added the column of "ownership registration date" to the list of tax sources. Taxpayers do not need to fill in this column if they declare and pay deed tax before handling the registration of land and housing ownership.
8. Will the implementation of the Announcement affect the use of the current real estate transaction tax declaration module and related forms?
No. At present, we have revised and improved the tax declaration module of real estate transactions such as incremental housing transactions, stock housing transactions, land transfer and transfer in the collection and management information system in combination with the needs of implementing the deed tax law, and simultaneously optimized the relevant declaration forms that need to be filled in when using the module. After the implementation of the announcement, the real estate transaction tax declaration module and form can still be used.
9. What is the application scenario of deed tax information contact form?
In order to better implement the management requirements of deed tax "proof of paying taxes first" and facilitate taxpayers to handle real estate registration matters after paying taxes, the announcement clearly states that tax authorities should contact one-way real estate registration agencies to transmit tax payment or tax exemption (non-tax) information through deed tax payment book, tax payment certificate or deed tax information.
After the implementation of the deed tax law, the tax authorities began to use the unified contact form of deed tax information, which is one of the carriers to transmit taxpayers' tax information to the real estate registration agency, and can better meet the management requirements of departmental cooperation. If the deed tax is fully put into storage or the tax exemption (non-tax) formalities are handled, and the information cannot be transmitted through the deed tax payment book and tax payment certificate, the tax authorities may provide the deed tax information contact form. At the same time, if tax information can be transmitted instantly through information, the tax authorities may no longer provide tax payment vouchers or issue contact sheets to the real estate registration agencies.
Ten, after the implementation of the "announcement", taxpayers should provide information when applying for tax refund?
Tax information has been simplified. Where a taxpayer applies to the tax authorities for refund of the deed tax paid in accordance with the Deed Tax Law and Announcement No.23, it shall provide a copy of the taxpayer's identity certificate, tax payment book or tax payment certificate, and submit relevant materials according to different situations:
(a) before the registration of land and housing ownership in accordance with the law, if the ownership transfer contract or the nature of the contract is invalid, revoked or cancelled, submit the proof materials that the contract or the nature of the contract is invalid, revoked or cancelled;
(two) due to the judgment of the people's court or the arbitration commission, the transfer of land and housing ownership is invalid, revoked or cancelled, and the ownership of land and housing is changed to the original owner, and the effective legal documents submitted to the people's court and the arbitration commission;
(three) when the land use right is delivered, if the land transfer price needs to be refunded due to the adjustment of the floor area ratio or the actual delivery area is smaller than the area agreed in the contract, submit a supplementary contract (agreement) and a refund certificate;
(four) when the new commercial housing is delivered, if the actual delivery area is less than the area agreed in the contract, a supplementary contract (agreement) and a refund certificate shall be submitted.
In order to further simplify the tax process and materials, taxpayers do not need to submit proof of real estate ownership when handling tax refund. The "Announcement" clarifies that after receiving the taxpayer's tax refund information, the tax authorities should verify the registration of land and housing ownership with the real estate registration agency.
XI。 Which personal information of taxpayers should be kept confidential according to law?
The taxpayer's personal information kept confidential according to law specifically includes: personal identity information, marriage registration information, real estate ownership registration information, tax declaration information, other business secrets and personal privacy.
It should be noted that the taxpayer's illegal tax information does not belong to the scope of confidential information, and the tax authorities can handle it according to law.
Twelve, after the implementation of the "Announcement", has the main way of deed tax declaration and payment changed?
there will be no changes. According to the relevant provisions of the Deed Tax Law, the deed tax is collected and managed by the tax authorities where the land and houses are located. The "Announcement" clarifies that in areas where "one window acceptance" is implemented, taxpayers can go to the comprehensive acceptance window set up in the local government service hall or the real estate registration hall to uniformly handle real estate registration, transactions and tax payment matters such as deed tax declaration.
In conditional areas, taxpayers can realize online and handheld processing of deed tax declaration and payment through electronic tax bureau or taxpayer-side APP application.
Thirteen, the tax authorities can enjoy the real-time inspection of tax information through information * * *, do taxpayers still need to submit it?
The "Announcement" stipulates that the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans can enjoy instant inspection through information, and can announce that taxpayers are no longer required to submit information.
Fourteen What is the specific content of the taxpayer's identity document in the announcement?
The taxpayer's identity certificate mentioned in the announcement refers to: the unit taxpayer is a business license, or a unified social credit code certificate or other valid registration certificate; Among individual taxpayers, natural persons are resident identity cards, or household registration books or entry identity documents, and individual industrial and commercial households are business licenses.
15. When will the announcement take effect?
The Announcement shall come into force on September 1 20021day. The revised List of Deed Tax Sources and Contact Form of Deed Tax Information were launched on the same day, and the documents or clauses listed in the Catalogue of Deed Tax Documents abolished in full and some clauses were abolished on the same day.