1951August, the State Council issued the Provisional Regulations on Urban Property Tax in People's Republic of China (PRC), which merged property tax and real estate tax into property tax.
1973 simplify the tax system, and incorporate the urban real estate tax levied on state-owned enterprises and collective enterprises into industrial and commercial taxes. Retention tax is only levied on housing management departments, individuals, foreigners, foreign enterprises and foreign-invested enterprises.
1984 industrial and commercial tax system reform, the state decided to resume the collection of property tax, which is divided into property tax and urban land use tax.
1September 5, 1986, the State Council issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on1October 6 of the same year and was applicable to domestic units and individuals.
20 14 special tax inspection curtain begins. A few days ago, the reporter learned from State Taxation Administration of The People's Republic of China that the real estate and construction and installation industries were once again listed as compulsory inspection items, which was the year since 2002 when the real estate industry was included in the inspection scope 12.
The real estate industry with large volume and high profit involves eight taxes, such as land value-added tax, which is widely concerned. In the special tax inspection in previous years, the real estate industry has become the "big family" of tax recovery, accounting for almost half of all tax recovery in some years, and its tax-related illegal means are varied.