First, is the second-hand housing transfer tax stamp useful?
Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.
Second, how to open the second-hand housing VAT invoice?
1 When an individual sells a house other than a house he has purchased, the value-added tax shall be paid in full at the rate of 5% based on the balance of the total price and extra-price expenses obtained from the transfer of the real estate after deducting the original purchase price of the real estate or the fixed price when acquiring the real estate.
Tax payable = (total price and extra-price expenses-original purchase price of real estate or the price when acquiring real estate) ÷( 1+5%)×5%.
2, individual industrial and commercial households should be in accordance with the above provisions of the tax method to the local competent tax authorities in advance, to the local competent tax authorities to declare tax payment; Other individuals declare and pay taxes to the competent local tax authorities where the house is located.
If the original purchase price of the real estate or the fixed price when the real estate is acquired is deducted from the total price and extra-price expenses obtained in accordance with the regulations, the legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China shall be obtained. Otherwise, it shall not be deducted.
The above vouchers refer to:
(1) Invoice produced by the tax department.
(2) court judgments, rulings, conciliation statements, arbitration awards and notarized creditor's rights documents.
(3) Other documents stipulated by State Taxation Administration of The People's Republic of China.
Three, the second-hand housing transfer tax related legal basis
After May 20 18 1 8, if individuals (including individual industrial and commercial households and other individuals) sell their houses that have been purchased for less than 2 years, they will pay the value-added tax in full at the rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. The above provisions also apply to the housing behavior obtained by individuals through non-purchase forms such as donation, inheritance and divorce property division.
The specific procedures for handling tax exemption, the time for purchasing houses, the issuance of invoices, the acquisition of houses without purchase and other relevant tax management regulations shall be in accordance with the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Construction and other departments on Doing a Good Job in Stabilizing Housing Prices (Guo Ban Fa [2005] No.26), the Notice of the Ministry of Finance and Construction of State Taxation Administration of The People's Republic of China on Strengthening Real Estate Tax Management (Guo Shui Fa [2005] No.89) and State Taxation Administration of The People's Republic of China's Real Estate Tax Policy Implementation.
The above is the relevant information compiled by Xiaobian for everyone. In daily life, we should know some common legal knowledge, so that we can use legal knowledge to safeguard our rights when we need help. If you have any other questions, please come to the station for legal advice. We will have lawyers to provide you with professional advice.