1. Selling real estate refers to the business activity of transferring the ownership of real estate. Real estate refers to the property that cannot be moved or will change its nature and shape after moving, including buildings and structures.
Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities.
Structures, including roads, bridges, tunnels, dams and other structures.
2. If the limited property right or permanent use right of a building is transferred, if the ownership of a building or structure under construction is transferred, and if the right to use the land occupied by the building or structure is transferred at the same time, the value-added tax shall be paid according to the sale of real estate.
3. Tax rate and collection rate
(1) General taxpayers apply the general tax method, and the tax rate applicable to the transfer of real estate is 1 1%.
(2) Ordinary taxpayers apply the simple tax calculation method and small-scale taxpayers (including other individuals) transfer real estate, and the collection rate is 5%.
4. General taxpayers can choose to apply the simple tax calculation method when selling the real estate (excluding self-construction) they acquired before April 30, 20 16. The sales amount is the balance after deducting the original purchase price of the real estate or the appraised price when acquiring the real estate, and the taxable amount is calculated at the rate of 5%. Taxpayers should pay taxes in advance to the competent local tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
5. If the general taxpayer sells the real estate (excluding self-built) acquired before April 30th, 20th/KLOC-6th, and the general tax method is applied to tax, the taxable amount shall be calculated based on the total price and extra expenses obtained. The above-mentioned taxpayers shall pay taxes in advance to the local competent tax authorities of the real estate at the rate of 5% after deducting the original purchase price of the real estate and the extra-price expenses, and declare and pay taxes to the local competent tax authorities of the institution.
6. General taxpayers who sell their own real estate before April 30th, 20 16 can choose to apply the simple tax calculation method, taking the total price and extra-price expenses obtained as the sales amount, and calculating the tax payable at the rate of 5%. Taxpayers should pay taxes in advance to the competent local tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
7. If the general taxpayer sells the real estate built by himself before April 30, 20 16 and applies the general tax calculation method, the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers should pay taxes in advance to the competent local tax authorities where the real estate is located according to the pre-levy rate of 5% of the total price and extra-price expenses obtained, and declare and pay taxes to the competent national tax authorities where the institution is located.
8. When a general taxpayer sells the real estate (excluding self-construction) acquired in May, 20 16/future, the general tax calculation method shall be applied, and the taxable amount shall be calculated based on the total price and extra expenses obtained. Taxpayers should pay taxes in advance to the competent local tax authorities where the real estate is located at the rate of 5% after deducting the original purchase price of the real estate and the extra-price expenses, and declare and pay taxes to the competent national tax authorities where the institution is located.
9. When a general taxpayer sells the real estate built by himself in May/20/6 1 future, the general tax calculation method shall be applied, and the taxable amount shall be calculated based on the total price and extra-price expenses obtained. Taxpayers should pay taxes in advance to the competent local tax authorities where the real estate is located according to the pre-levy rate of 5% of the total price and extra-price expenses obtained, and declare and pay taxes to the competent national tax authorities where the institution is located.
10. Small-scale taxpayers selling their acquired (self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) should take the total price and extra-price expenses obtained minus the original purchase price of the real estate or the balance after the real estate was acquired as sales, and calculate the taxable amount at the rate of 5%. Taxpayers should pay taxes in advance to the competent local tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
1 1. Small-scale taxpayers selling their self-built real estate should take the total price and extra-price expenses as the sales amount, and calculate the tax payable at the rate of 5%.
Small-scale taxpayers other than other individuals shall pay taxes in advance to the competent local tax authorities where the real estate is located in accordance with the taxation method stipulated in this article, and declare and pay taxes to the competent national tax authorities where the institution is located; Other individuals shall declare and pay taxes to the competent local tax authorities where the real estate is located in accordance with the taxation method stipulated in this article.
12. When other individuals sell their acquired (self-built) real estate (excluding the house they bought), they should take the balance of the total price and extra-price expenses obtained minus the original purchase price of the real estate or the appraised price when acquiring the real estate as the sales amount, and declare and pay taxes to the local competent local tax authorities at the rate of 5%.
13. In Beijing, Shanghai, Guangzhou and Shenzhen, individual industrial and commercial households and individuals who sell houses that have been purchased for less than 2 years will pay VAT in full at the rate of 5%; If the non-ordinary housing purchased for more than 2 years (including 2 years) is sold to the outside world, the value-added tax shall be paid at the rate of 5% based on 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 value-added tax.
14. If the taxpayer deducts the original purchase price of the real estate or the fixed price when acquiring the real estate from the total price and extra-price expenses obtained according to the regulations, it shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China. 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.
15. If a taxpayer transfers real estate and pays the difference in value-added tax in accordance with the relevant regulations, if he cannot provide the invoice when obtaining the real estate due to loss or other reasons, he can provide other tax payment vouchers and other materials that can prove the taxable amount of deed tax to the tax authorities to deduct the difference. Taxpayers who keep invoices when acquiring real estate and other tax payment vouchers that can prove the taxable amount of deed tax at the same time shall deduct the difference from the invoices.
16. Tax incentives
(1) In order to cooperate with the national housing system reform, enterprises or administrative institutions sell houses at the cost price and standard price of housing reform, and are exempt from value-added tax.
(2) Individual sales of self-built occupied houses are exempt from value-added tax.
(3) Individuals who sell ordinary houses that have been purchased for more than 2 years (including 2 years) are exempt from VAT. (The above policies are only applicable to Beijing, Shanghai, Guangzhou and Shenzhen. )
17. Advance declaration
When taxpayers other than other individuals transfer their acquired real estate to pay VAT in advance, they need to fill in the VAT Prepaid Tax Form and pay tax in advance to the competent tax authorities where the real estate is located. Other individuals do not need to pay taxes in advance when transferring real estate.
When a taxpayer transfers the real estate it has acquired, the value-added tax paid in advance to the competent tax authorities where the real estate is located can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period to continue to be deducted.
18. When selling real estate, taxpayers should fill in the real estate name and housing property certificate number in the "Name of Goods or Taxable Services and Services" column of the invoice, fill in the area unit in the "Unit" column and indicate the detailed address of the real estate in the remarks column.
19. General taxpayers in real estate development enterprises sell their own real estate projects (except the old real estate projects that choose simple tax calculation method), and the balance after deducting the land price paid to government departments and the demolition compensation paid to other units or individuals when acquiring land is the sales amount.
Ordinary taxpayers in real estate development enterprises can choose to apply the simple tax calculation method when selling self-developed old real estate projects, and take the total price and extra-price expenses obtained as sales, and shall not deduct the corresponding land price.
Invoice issuance: General taxpayers sell self-developed real estate projects and issue VAT invoices by themselves.
General taxpayers selling self-developed real estate projects, which were collected before April 30, 20 16 and have reported to the competent local tax authorities to pay business tax in advance, can issue ordinary VAT invoices without issuing business tax invoices, and may not issue special VAT invoices. There is no time limit for issuing ordinary VAT invoices in this article.
General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices.
20. Small-scale taxpayers in real estate development enterprises who sell self-developed real estate projects shall be taxed at the rate of 5%.
Invoice issuance: small-scale taxpayers sell self-developed real estate projects and issue ordinary VAT invoices by themselves. If the buyer needs a special VAT invoice, the small-scale taxpayer shall apply to the competent tax authorities for issuing it.
Small-scale taxpayers selling self-developed real estate projects, which were collected before April 30, 20 16 and have reported the advance payment of business tax to the competent local tax authorities, may issue ordinary VAT invoices without issuing business tax invoices, and may not apply for issuing special VAT invoices on their behalf. There is no time limit for issuing ordinary VAT invoices in this article.
Small-scale taxpayers selling self-developed real estate projects to other individuals may not apply for issuing special VAT invoices on their behalf.
The tax involved in the transfer of real estate has also been summarized by Caishuijun here. Is it clear to everyone?
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