Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Annex1:Implementation Measures for the Pilot Reform of Business Tax to VAT: Article 15 VAT Rate:
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
Special Provisions: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36): Annex 2 Provisions on Matters Related to Changing Business Tax to Value-added Tax;
1. General taxpayers can choose to apply the simple tax calculation method when selling real estate acquired before April 30, 20 16. The sales amount is the balance of the total purchase price and extra expenses minus the original purchase price of the real estate or the appraisal price when the real estate is acquired, and the tax payable is calculated at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
2. General taxpayers who sell their self-built real estate before April 30, 2006+2065438 can choose to apply the simple tax calculation method, and calculate the tax payable at the rate of 5%, with the total price and extra-price expenses obtained as the sales amount. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
3. Ordinary taxpayers who sell their real estate (excluding self-construction) acquired after May 20 1 20 16 shall apply the general tax calculation method, and calculate the taxable amount based on the total price and extra expenses obtained. Taxpayers should deduct the original purchase price of the real estate or the balance of the fixed price when acquiring the real estate from the total price and extra-price expenses obtained, pay taxes in advance at the place where the real estate is located at the withholding rate of 5%, and then file tax returns with the competent tax authorities where the institution is located.
4. General taxpayers selling their self-built real estate after May 20 16 1 day shall apply the general tax calculation method, and calculate the taxable amount with the total price and extra expenses obtained as the sales amount. Taxpayers should pay taxes in advance at the location of the real estate at the rate of 5% according to the total price and extra-price expenses obtained, and then file tax returns with the competent tax authorities where the institution is located.