First, the elderly in Liuzhou can refer to the provisions of the Notice on Further Simplifying and Standardizing the Proof of Exemption from Business Tax and Personal Income Tax for Personal Gifts or Donations of Property in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.7515);

Two, in order to implement the relevant requirements of decentralization in the State Council, to facilitate the masses to do things, to further reduce the burden on taxpayers, we will simplify and standardize the certification materials required for individuals to donate or donate real estate free of charge as follows:

1. Taxpayers should submit the Registration Form for Personal Free Donation of Real Estate, the original and photocopy of the identity certificates of both parties (only the original and photocopy of the identity certificate of the heir or the donee is required) and the original and photocopy of the house ownership certificate when handling the formalities of exemption from business tax and personal income tax for personal free gift or gift of real estate. In any of the following four circumstances, the corresponding certification materials shall be submitted respectively:

(a) divorce division of property, it shall submit:

1. The original and photocopy of the divorce agreement or people's court judgment or people's court mediation;

2. The original and photocopy of the divorce certificate.

(2) Free gifts between relatives shall be submitted:

1. If the spouse gives it away free of charge, submit the original and photocopy of the marriage certificate;

2. Parents, children, grandparents, grandparents, grandchildren, brothers and sisters who are given free of charge shall submit the original and photocopy of the household registration book or birth certificate or the people's court judgment or the people's court conciliation statement that can prove the kinship between the two parties.

(3) If the gift is given free of charge to a person who has no relatives to support or raise him, it shall be submitted:

The original and photocopy of the judgment of the people's court or the conciliation statement of the people's court, or the proof of the relationship of support (maintenance) issued by the township government or the sub-district office, or the proof materials issued by other departments (qualified institutions) that can prove the relationship of support (maintenance) between the two parties.

(4) If a legacy is inherited or accepted, it shall be submitted:

1. Original and photocopy of the death certificate of the property owner;

2. The original and photocopy of notarized certification materials that can prove the right of inheritance or bequest.

Second, the tax authorities should carefully check the above information, and if it is complete and correct, sign and seal the Registration Form of Personal Donation of Real Estate for Free, keep a copy of the Registration Form of Personal Donation of Real Estate for Free and a copy of relevant certification materials, return the original to the taxpayer, and go through the tax exemption formalities at the same time.

Three, the local tax authorities should faithfully implement preferential tax policies, safeguard the legitimate rights and interests of taxpayers. Through the tax service hall, tax website, 12366 tax service hotline, taxpayer school and other channels, we should actively publicize tax preferential policies and handling procedures, respond to taxpayers' inquiries in a timely and accurate manner, do a good job in training and counseling, avoid taxpayers from finding multiple jobs and running multiple jobs, and effectively facilitate taxpayers to handle tax-related matters. Conditional areas can explore information exchange between government departments, query authentication information, and reduce the information submitted by taxpayers.

Four, this announcement shall come into force as of the date of promulgation. The first paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Personal Donation of Real Estate for Free (Guo Shui Fa [2006]144) shall be abolished at the same time.

It is hereby announced.

State Administration of Taxation (SAT)

2015165438+1October 10