Opinions of the Property Behavior Taxation Department of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on How to Identify the Marital Status of Deed Tax Taxpayers (No.1/KLOC-0 [2065438]);

Ministry of Finance? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China? The Notice of the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2010] No.94) stipulates that the purchase of the only ordinary house of a family (including the purchaser, spouse and minor children) can enjoy the preferential deed tax rate.

For taxpayers who apply for this tax preference, in order to judge their family members and identify their marriage relationship, the tax authorities that accept tax returns require taxpayers to provide (no) marriage record certificates issued by the civil affairs departments.

Recently, the Ministry of Civil Affairs issued the Notice on Further Regulating the Work of Proof of Marriage Registration Records (Han Min [2065438+05] No.266).

According to the circular, except for notarization involving Taiwan and nine countries, the civil affairs department will no longer issue (no) marriage registration records to any department or individual.

In view of this, in order to do a good job in the collection and management of deed tax and avoid the contradiction of collection and payment, we now put forward the following opinions on how to identify the marital status of deed tax taxpayers:

First, taxpayers who apply for deed tax concessions for the only ordinary house in the family, the tax authorities no longer require taxpayers to issue (no) marriage record certificates issued by the civil affairs department when accepting taxpayers' tax returns.

If the taxpayer is an adult, he can temporarily judge his marital status by combining the household registration book, marriage (divorce) certificate and other information.

If it is impossible to make a judgment, it may be required to provide a letter of commitment to make a commitment to the authenticity of its declared marriage and family status.

If the taxpayer is a minor, the identity of family members can be determined by combining the household registration book and other materials.

Second, the local tax authorities should take the initiative to report to the local government, actively communicate with the local civil affairs departments, explain to the tax authorities the importance of marriage registration information to the identification of tax preferences, and consult on matters such as information verification and information sharing provided by the civil affairs departments to the tax authorities.