I. Land value-added tax
1, Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Specific Issues Concerning Land Value-added Tax.
(1) real estate investment and joint venture tax exemption
In the case of real estate investment or joint venture, if one of the investors or joint venture invests in land (real estate) as a share or transfers real estate to the invested or joint venture as a condition of joint venture, the land value-added tax will be temporarily exempted. If the above-mentioned real estate is re-transferred by investment or joint venture, land value-added tax will be levied.
(two) on the issue of tax exemption for cooperative housing.
If one party goes out of the land and the other party contributes funds, and the two parties cooperate to build houses, and the houses are allocated for their own use in proportion after completion, the land value-added tax will be temporarily exempted; After the transfer is completed, the land value-added tax shall be levied.
2. Article 5 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Issues Concerning Land Value-added Tax stipulates that the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Specific Issues Concerning Land Value-added Tax (Cai Shui Zi [1995]) does not apply to any investment or joint venture with land (real estate) as shares, enterprises engaged in real estate development through investment or joint venture, or real estate development enterprises that invest and jointly build commercial housing.
Two. stamp tax
Article 3 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Policies of Stamp Duty stipulates that stamp duty shall be levied on contracts for the transfer of land use rights and contracts for the transfer of land use rights according to property rights transfer documents.
Third, deed tax.
Article 8 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC): If the ownership of land and houses is transferred in the following ways, it will be deemed as the transfer of land use rights, the sale of houses or the donation of houses, and tax will be levied: (1) The ownership of land and houses will be used as the price to invest in shares.
The deed tax shall be paid in accordance with the provisions when investing in shares with the right to use state-owned land. The deed tax rate is 3-5%.
Four. business income tax
1, Detailed Rules for the Implementation of the Enterprise Income Tax Law
Article 13 stipulates that the income obtained by an enterprise in non-monetary form mentioned in Article 6 of the Enterprise Income Tax Law shall be determined according to its fair value.
The fair value mentioned in the preceding paragraph refers to the value determined according to the market price.
2. Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Handling Income Tax on Assets Disposed by Enterprises stipulates that if the ownership of assets is changed for other purposes and does not belong to the internal disposal of assets due to the change of ownership of assets, it shall be regarded as sales to determine income in accordance with regulations.
Article 3 stipulates that the sales income of self-made assets of enterprises shall be determined according to the external sales price of similar assets of enterprises in the same period when the circumstances specified in Article 2 of this notice occur; For assets that belong to outsourcing, sales revenue can be determined according to the price at the time of purchase.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 1 Taxpayers who transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.
People's Republic of China (PRC) deed tax law Article 2 The term "transfer of ownership of land and houses" as mentioned in this law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.
Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.