[ 1999]278
No. "Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Construction on
Notice on Relevant Issues Concerning the Collection of Individual Income Tax on Personal Housing Sale Income "
In order to encourage individuals to change
Buy a house,
For the sale of self-owned housing and plans to sell the existing housing,
1
Re-purchase at market price during the year.
The taxpayer of the house,
Personal income tax payable for the sale of existing houses,
Depending on its re-purchase.
All or part of the value can be exempted from tax. The specific measures are as follows:
(1) Personal income tax payable by individuals selling existing houses,
Should be in the process of property rights
Before going through the formalities,
Pay to the local competent tax authorities in the form of tax deposit.
The tax authorities are at
When collecting the tax deposit,
Should be officially issued to taxpayers.
"The people's Republic of China * * * tax guarantee.
Gold receipt "
, and incorporated into the special account storage.
(2) after the individual sells the existing house.
1
Re-purchasing houses during the year,
According to the purchase amount
Refund the tax deposit.
The purchase amount is greater than or equal to the original housing sales.
(The original house is purchased.
Public housing,
The original housing sales should be deducted and paid to the finance or the original property right unit according to the regulations.
The income, the same below), all refund the tax deposit; The purchase amount is less than the original house.
Sales,
Refund the tax deposit according to the proportion of the purchase amount to the original housing sales,
surplus
The amount is paid into the state treasury as personal income tax.
(At present, the special income for tax custody funds is issued.
According to)
(3) after the individual sells the existing house.
1
If the house has not been re-purchased during the year,
Tax deposit paid
All of them are paid into the state treasury as personal income tax.
(4) When an individual applies for refund of the tax deposit,
Tax insurance shall be provided to the competent tax authorities.
Certificate receipt, legal and effective sales and purchase contract and invoice, real estate license and deed tax payment certificate.
Ming,
Taxpayer's identity card and other relevant certification materials required by the competent tax authorities,
classics
Only after examination and confirmation by the competent tax authorities can the tax deposit be refunded.
(5) selling across administrative regions,
Individuals who purchase houses and meet the conditions for refunding tax deposit,
should do
Apply to the competent tax authorities at the place where the tax deposit is paid for refund of the tax deposit.
According to the Soviet local tax
Four letters
[2007]97
No: taxpayers who sell or purchase houses across administrative regions are eligible for tax refund insurance.
The conditions of the certificate,
When going through the formalities of tax deduction or refund in our province according to regulations,
Must be mentioned at the same time
For the purchase invoice,
Original house property certificate and deed tax payment certificate;
After the tax authorities have completed the tax deduction.
Or tax refund procedures, stamp the invoice, indicating that the tax deposit has been refunded, and
The marked amount shall be returned to the taxpayer for retention, and a copy shall be retained by the tax authorities for future reference. Yes, I can't mention it.
For the above materials,
Shall not go through the formalities of tax deduction or refund.
Su local tax letter
[2007]3 1 1
number
(2007
year
12
moon
10
sun
)
Reply on Issues Related to Individual Income Tax on Individual Housing Sale
、
Suzhou local tax letter
[2007]303
Number (
2007
year
12
moon
14
Daily forwarding)
: taxpayers sell to live.
Bought again after the house,
The determination of the time to buy a house again,
suit
State Taxation Administration of The People's Republic of China
money
Ministry of government
Notice of the Ministry of Construction on Strengthening Real Estate Tax Administration
(Guo Shui Fa
[2005]89
Number)
Article 3, paragraph 4 and
"State Taxation Administration of The People's Republic of China on the implementation of real estate tax policy in several specific
Notice of the problem "
(Guo Shui Fa
[2005] 172
Number) the provisions of article third, issued by the taxpayer.
Property ownership certificate and deed tax payment certificate,
The competent tax authorities shall handle the relevant matters according to the principle of whichever comes first.
Tax related matters. Note: Guo Shui Fa
[2005]89
Number) third fourth for individuals to buy housing to
The time indicated on the property right certificate or deed tax payment certificate obtained is used as the time for purchasing the house.
Time. Guoshuifa
[2005] 172
No. third for taxpayers to declare, at the same time issued by the property.
If the time indicated in the title certificate and deed tax payment certificate are inconsistent, the one that comes first shall prevail.
The principle determines the time to buy a house.
That is, the time indicated on the house property certificate is earlier than the deed tax payment.
If the time indicated on the certificate, the time indicated in the house property certificate shall be the time for purchasing the house;
If the time indicated on the deed tax payment certificate is earlier than the time indicated on the house property certificate,
Deed tax
The time indicated on the tax payment certificate is the time to purchase the house.