According to Article 2 of the Notice on Strengthening the Tax Administration of Personal Donation of Real Estate for Free in Real Estate Transaction, the tax administration of deed tax and stamp duty on personal donation of real estate for free. For personal donation of real estate, the deed tax should be levied on the donee in full. When paying the deed tax and stamp duty, the taxpayer must submit the Registration Form of Personal Donation of Real Estate, which has been examined and signed by the tax authorities. The tax authorities (or other tax authorities) should affix the seal of "Personal Donation" to the taxpayer's deed tax and stamp duty payment certificate, sign it in the Registration Form of Personal Donation of Real Estate and keep it.
The tax authorities should actively communicate and coordinate with the housing management department, and strive for the housing management department to handle the registration procedures for the transfer of donated property rights for individuals who hold the deed tax payment certificate stamped with the seal of "individual free gift", and not to handle the registration procedures for the transfer of donated property rights for individuals who do not hold the deed tax payment certificate stamped with the seal of "individual free gift".
Extended data:
Article 6 of the Notice on Strengthening the Tax Administration of Personal Donation of Real Estate for Free in Real Estate Transactions is about strengthening the follow-up management of personal donation of real estate for free.
(1) The tax authorities shall file and manage taxpayers who donate real estate for free, and regularly check the relevant information of the copy of the notarized certificate with the notary office to ensure the authenticity and legality of the notarized certificate.
(2) The tax authorities should strengthen cooperation with the housing management department, regularly check the relevant information in the Registration Form of Personal Free Donation of Real Estate with the registration information of the transfer of ownership of donated real estate in the housing management department, and strengthen the follow-up management of personal free donation of real estate.
(III) The tax authorities should strengthen the business tax assessment of personal gratuitous gift of real estate, and compare the relevant data of gratuitous gift of real estate in this period with historical data (such as the same period of last year). If there is any abnormal situation, further inspection and verification should be made, and the donation behavior that is really problematic should be handled according to relevant regulations.
(4) For taxpayers who collect goods, money or other economic benefits from the donee in the process of personal donation of real estate, but provide false information, apply for the relevant formalities of free donation, and fail to pay business tax as required, the tax authorities shall recover taxes, late fees and impose relevant penalties in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
(five) the tax authorities should do a good job of tax law publicity to the housing intermediary agencies, so that they can assist in the tax management of free gifts of real estate. ?
The State Administration of Taxation of China —— On Strengthening the Tax Administration of Real Estate Free Donation by Individuals in Real Estate Transactions