Attachment: Notice of Yuhang District Real Estate Bureau on Paying Deed Tax for Personal Purchase of Ordinary Commercial Housing and Paying Related Taxes and Tax Subsidies for Second-hand Housing Transactions [2009- 12-25 9:47:47]
Taxpayer:
According to the spirit of Several Opinions of Yuhang District People's Government on Promoting the Healthy and Stable Development of Yuhang District's Real Estate Market (Yu [2008] No.203) and the relevant tax policies of the state, combined with the actual situation of our district, the issues of individual purchase of ordinary commodity housing, payment of relevant taxes and fees, and tax subsidies for second-hand housing transactions are further clarified:
1. Individuals who purchase existing houses or pre-sale houses (with an interior area of 65,438+040 square meters or less) of ordinary commercial houses from June 65,438+04, 2008 to February 36,5438+0, 2009, are entitled to Yuzi [2008] No.203.
2. From June 10, 2008 to February/3, 2009, both the buyer and the seller (both individuals) must buy and sell individual ordinary houses (the interior area is 140 and below square meters) within the scope of Yuhang District in June, 2009. In order to enjoy the tax subsidy stipulated in Article 4 of Yu [2008] No.203 document, the subsidy amount is 80% of the actual business tax, urban construction tax and deed tax, and 32% of the personal income tax.
3. From June 65438+1 October1day in 2009 to February 3 1 day in 2009, if individuals sell non-ordinary houses that have been purchased for less than two years, business tax will be levied in full; If an individual purchases non-ordinary housing for more than 2 years (including 2 years) or ordinary housing for less than 2 years for external sales, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
Four, since 20 10 1 10/day, individuals will buy less than five years of non-ordinary housing for external sales, full business tax; If an individual sells non-ordinary houses that have been purchased for more than 5 years (including 5 years) or ordinary houses that have been purchased for less than 5 years, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
The above-mentioned standards for ordinary housing and non-ordinary housing, the specific procedures for tax exemption, the time for purchasing housing, the issuance of invoices, the difference tax deduction certificate, and the purchase of housing without purchase shall be implemented in accordance with the relevant provisions of Guo Ban Fa [2005] No.26, Guo Shui Fa [2005] No.89 and Guo Shui Fa [2005]172.
Five, individual sales or purchase of housing temporarily exempt from stamp duty.
Six, individual sales of housing temporarily exempt from land value-added tax.