Paragraph 5 of Article 6 and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Collection of Individual Income Tax on Income from Individual Housing Transfer (Guo Shui Fa [2006] 1 08) stipulate that the individual income tax on individual housing transfer shall be implemented according to the following policies:1. When collecting personal income tax on the income from housing transfer, we should judge the transfer income according to the principle of which is higher, the tax authorities' assessment income and the actual transaction price, and take the higher as the transfer income. 2. Taxpayers can deduct the original value of the house, taxes paid in the process of transferring the house and related reasonable expenses from the transfer income after the original purchase contract, invoices and other valid documents have been audited by the tax authorities. 3. Taxpayers can't provide complete and accurate proof of the original value of the house, and can't correctly calculate the original value of the house and the tax payable. The tax authorities can implement the approved collection according to the provisions of Article 35 of the People's Republic of China (PRC) Tax Collection and Management Law, that is, the individual income tax payable is approved according to a certain proportion of the taxpayer's housing transfer income. The specific proportion is determined by the Provincial Taxation Bureau or the Municipal Taxation Bureau authorized by the Provincial Taxation Bureau within the range of 1% ~ 3% of the housing transfer income according to the taxpayer's location, geographical location, construction time, housing type, average house price level and other factors. At present, it is implemented in Anhui Province according to 1%. According to your question, if the transferor can provide valid documents such as the original purchase contract and invoice when transferring the house, and the tax authorities verify that it meets the conditions of deducting the original value of the house from the transfer income, the tax paid in the process of transferring the house and the difference of relevant reasonable expenses, the taxable income can be determined after deducting the above amount according to relevant policies, and the taxable amount of personal income tax can be calculated. If a complete and accurate proof of the original value of the house cannot be provided, and the original value and tax payable of the house cannot be calculated correctly, the tax payable of individual income tax shall be calculated according to the approved method. Thank you for your concern and support for our work! If you still have questions, you can call the collection and management unit of Shucheng County Taxation Bureau at 0564-86893 1 1.

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