watch out for
Accurately apply preferential tax policies.
According to the deed tax law, taxpayers can also enjoy preferential tax policies, but they need to pay attention to meeting the conditions for enjoying preferential deed tax, including the use of land and houses, and the reduction or exemption of the investment proportion of preferential subjects.
The Deed Tax Law clearly stipulates that the deed tax shall be exempted or reduced for eligible land and houses. For example, state organs, institutions, social organizations and military units inherit the ownership of land and houses for office, teaching, medical care, scientific research and military facilities. However, if the use of the above-mentioned land and real estate changes, it will no longer meet the conditions for deed tax reduction and exemption, and the deed tax shall be paid according to regulations.
In addition, the announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on continuing to implement the deed tax policy for the restructuring and reorganization of enterprises and institutions (AnnouncementNo. 17, Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China, hereinafter referred to as "AnnouncementNo. 17") also gives preferential policies for the exemption or reduction of deed tax on certain matters such as the restructuring of institutions, the reorganization of enterprises and the receipt of land and houses of bankrupt enterprises. The proportion of capital contribution (equity, shares) of the original investors in the restructured enterprises is stipulated. If the proportion in enterprise restructuring exceeds 75% and the proportion in institution restructuring exceeds 50%, the relevant subjects can enjoy deed tax exemption. When the enterprise goes bankrupt, if more than 30% employees of the original enterprise sign labor contracts with a service life of not less than 3 years, the deed tax will be levied by half. If the relevant taxpayers actually do not meet the specific requirements such as the proportion of capital contribution and the proportion of employees signing contracts, it does not belong to the case of deed tax reduction.
situation
Company C, a subsidiary of a group enterprise, accepted a factory building and the corresponding land use right after the bankruptcy liquidation of Company D, and promised to sign a labor contract with 40% employees of Company D for three years. According to the announcement number 17, you can enjoy the preferential treatment of halving the deed tax, and accordingly you have declared the deed tax reduction. However, due to various reasons, Company C finally signed a formal employment contract with 20% employees of Company D, with a service life of three years. After enjoying the preferential deed tax policy, terminate the contract with the remaining 20% employees. Then, because it does not meet the conditions of deed tax reduction and exemption, Company C should fulfill its tax obligations in accordance with Announcement No.23 and deed tax law.