The commencement date shall prevail. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (AnnouncementNo. 18 and No.20 16 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), ordinary taxpayers can choose to apply the simple tax calculation method and tax the old real estate projects developed by themselves at the rate of 5%. Once the simple tax calculation method is selected, it shall not be changed to the general tax calculation method within 36 months.

Old real estate projects refer to:

(1) The construction permit indicates the real estate project with the contract commencement date of 2065438+before April 30, 2006.

(2) building construction permits did not indicate the commencement date of the contract or did not obtain the building construction permits, but the commencement date indicated in the construction project contract was before April 30, 20 16.

Tips: The above information is for reference only.

Reply time: 202 1-06-25. Please refer to the latest business changes announced by Ping An Bank in official website.

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