State Taxation Administration of The People's Republic of China Bulletin No.2021Year No.25
In order to implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, effectively optimize the deed tax payment service, and standardize the deed tax collection and management, according to the Deed Tax Law of the People's Republic of China (hereinafter referred to as the Deed Tax Law) and the Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Certain Matters Concerning the Deed Tax Law (No.23 of 20021year, hereinafter referred to as the 23 rd)
First, the deed tax declaration takes the real estate unit as the basic unit.
Second, if the ownership of land and houses is transferred by means of fixed-price investment (shares), debt repayment, etc., the applicable tax rate and tax basis of deed tax shall be determined with reference to the transfer, sale or sale of land use rights.
If the ownership of land and house is transferred by means of transfer or reward without price, the applicable tax rate and tax basis of deed tax shall be determined with reference to the land use right or house gift.
III. The tax basis of deed tax does not include value-added tax, and the specific circumstances are as follows:
(a) the sale of land use rights, the sale of houses, the transaction price of the undertaker's deed tax does not include value-added tax; If the VAT invoice is actually obtained, the transaction price shall be determined by the tax-free price indicated on the invoice.
(two) the exchange of land use rights, housing exchange, deed tax is based on the difference of the price excluding value-added tax.
(3) The deed tax in taxable value approved by the tax authorities is the price excluding VAT.
Four, the tax authorities in accordance with the law to verify the taxable value, should refer to the market price, the use of real estate price evaluation and other methods to determine a reasonable.
Five, the deed tax taxpayer shall fill in the "property and behavior tax source list" when filing tax returns according to law, and submit the following information according to the specific circumstances:
(1) the taxpayer's identity certificate;
(two) land and housing ownership transfer contract or other documents with the nature of land and housing ownership transfer contract;
(3) If the ownership of land and house is transferred by means of economic benefits, the payment voucher related to the transfer of land and house ownership shall be submitted, in which the transfer of land use right is a financial bill, and the sale, exchange and exchange of land use right are VAT invoices;
(four) due to the effective legal documents of the people's court, the Arbitration Commission or the supervisory documents issued by the supervisory organs and other factors, the ownership of land and housing is transferred, and the effective legal documents or supervisory documents are submitted.
Those who meet the conditions for tax reduction or exemption shall attach relevant materials or keep them for future reference.
Six, the tax authorities in the deed tax levied in full or tax exemption (non-tax) procedures, should be through the deed tax payment certificate or deed tax information contact list, etc., will be paid or tax exemption (non-tax) information transmitted to the real estate registration agency. If you can enjoy instant information transmission through information, the tax authorities may no longer provide tax payment vouchers or issue contact sheets to the real estate registration agency.
Seven, taxpayers in accordance with the "deed tax law" and the provisions of Announcement No.23 to the tax authorities to apply for a refund of the deed tax paid, should provide the taxpayer's identity certificate, a copy of the tax payment certificate, and submit relevant information according to different circumstances:
(a) before the registration of land and housing ownership in accordance with the law, if the ownership transfer contract or certificate of contractual nature is invalid, revoked or cancelled, submit the certification materials that the contract or certificate of contractual nature is invalid, revoked or cancelled;
(two) due to the judgment of the people's court or the arbitration commission ruling, the transfer of land and housing ownership is invalid, revoked or cancelled, and the ownership of land and housing is changed to the original owner, and the effective legal documents submitted to the people's court and the arbitration commission;
(three) when the land use right is delivered, if the land transfer price needs to be refunded due to the adjustment of floor area ratio or the actual delivery area is less than the area agreed in the contract, submit a supplementary contract (agreement) and a refund certificate;
(four) when the new commercial housing is delivered, if the actual delivery area is less than the area agreed in the contract, the supplementary contract (agreement) and refund certificate shall be submitted.
After receiving the taxpayer's tax refund information, the tax authorities shall verify the registration of land and housing ownership with the real estate registration agency. After verification, it shall be accepted immediately if it meets the requirements, and the one-time notification that it does not meet the requirements shall be supplemented with information or the reasons for rejection.
Eight, the tax authorities and their staff in the process of tax collection and management of personal identity information, marriage registration information, real estate ownership registration information, tax declaration information and other business secrets and personal privacy, shall be kept confidential according to law, and shall not be disclosed or illegally provided to others. Taxpayers' information on tax violations is not confidential information, and the tax authorities can handle it according to law.
Nine, the local tax authorities should strengthen cooperation with the local real estate management department, adopt the mode of real estate registration, transaction and tax payment, and continue to optimize the process of deed tax declaration and payment, and do a good job in the connection between deed tax collection and real estate management.
Ten, this announcement requires taxpayers to submit information, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning can enjoy instant inspection through information * * *, can announce clearly that taxpayers are no longer required to submit.
11. The taxpayer's identity certificate mentioned in this announcement refers to: the unit taxpayer is a business license, or a unified social credit code certificate or other valid registration certificate; Among individual taxpayers, natural persons are resident identity cards, or household registration books or entry identity documents, and individual industrial and commercial households are business licenses.
Xii. This announcement shall come into force as of September, 2002 1 year1day. The documents or clauses listed in the Catalogue of Deed Tax Documents Abolished in Full Text and Abolished in Some Clauses shall be abolished at the same time.
It is hereby announced.