1. Real estate trading refers to the business activities of transferring the ownership of real estate. Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings and structures.
Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities.
Structures, including roads, bridges, tunnels, dams and other structures.
2. If the limited property right or permanent use right of the building is transferred, the ownership of the building or structure under construction is transferred, and the land use right occupied by the building or structure is transferred at the same time, the value-added tax shall be paid according to the sale of real estate.
3. Tax rate and collection rate
(1) General taxpayers apply the general tax method, and the tax rate applicable to the transfer of real estate is 1 1%.
(2) Ordinary taxpayers apply the simple tax calculation method, and small-scale taxpayers (including other individuals) transfer real estate, and the collection rate is 5%.
4. Ordinary taxpayers can choose to apply the simple tax calculation method to the real estate acquired before April 30, 2006+2065438. The sales amount is the balance of the total price and extra expenses obtained after deducting the original purchase price of the real estate or the evaluation price when the real estate is obtained, and the tax payable is calculated at the tax rate of 5%. Taxpayers should pay taxes in advance to the local competent tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the local competent national tax authorities where the institution is located.
5. If the general taxpayer sells the real estate (excluding self-construction) acquired before April 30, 2006, the tax payable shall be calculated according to the total price and extra-price expenses. After deducting the original price and extra-price expenses of the real estate, the above-mentioned taxpayers shall pay taxes in advance to the competent tax authorities where the real estate is located at the rate of 5%, and declare and pay taxes to the competent tax authorities where the institution is located.
6. General taxpayers who sell their self-built real estate before April 30, 2006+2065438 can choose to apply the simple tax calculation method, and calculate the tax payable at the rate of 5%, with the total price and extra expenses obtained as the sales amount. Taxpayers should pay taxes in advance to the local competent tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the local competent national tax authorities where the institution is located.
7. If the general taxpayer sells the self-built real estate before April 30, 2006+2065438, and the general tax calculation method is applicable, the tax payable shall be calculated according to the obtained total price and extra-price expenses. Taxpayers shall pay taxes in advance to the local competent tax authorities where the real estate is located according to the withholding rate of 5% of the total price and extra-price expenses obtained, and report and pay taxes to the local competent national tax authorities where the institution is located.
8. Ordinary taxpayers who sell their real estate (excluding self-construction) acquired after May 20 1 20 16 shall apply the general tax calculation method, and the taxable amount shall be calculated based on the total price and extra expenses obtained. Taxpayers shall, after deducting the original purchase price and out-of-price expenses of the real estate, pay taxes in advance to the local competent tax authorities where the real estate is located at the rate of 5%, and report and pay taxes to the local competent national tax authorities where the institution is located.
9. General taxpayers who sell their own real estate after May 1 61day shall apply the general tax calculation method, and calculate the taxable amount based on the total price and extra-price expenses obtained. Taxpayers shall pay taxes in advance to the local competent tax authorities where the real estate is located according to the withholding rate of 5% of the total price and extra-price expenses obtained, and report and pay taxes to the local competent national tax authorities where the institution is located.
10. Small-scale taxpayers selling their acquired (self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) shall take the total price and extra-price expenses obtained minus the original purchase price of the real estate or the balance after acquiring the real estate as the sales amount, and calculate the tax payable at the tax rate of 5%. Taxpayers should pay taxes in advance to the local competent tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the local competent national tax authorities where the institution is located.
1 1. Small-scale taxpayers selling their self-built real estate shall take the total price and other expenses as the sales amount, and calculate the tax payable at the tax rate of 5%.
Small-scale taxpayers other than other individuals shall pay taxes in advance to the local competent tax authorities where the real estate is located in accordance with the taxation method stipulated in this article, and declare and pay taxes to the local competent national tax authorities where the institution is located; Other individuals shall declare and pay taxes to the local competent tax authorities where the real estate is located in accordance with the tax calculation method stipulated in this article.
12. When other individuals sell their acquired (self-built) real estate (excluding the houses they purchased), the sales amount shall be based on the balance of the total price and extra-price expenses obtained after deducting the original purchase price of the real estate or the evaluation price when acquiring the real estate, and they shall report and pay taxes to the local competent local tax authorities at the tax rate of 5%.
13. In Beijing, Shanghai, Guangzhou and Shenzhen, individual industrial and commercial households and individuals who have sold and purchased houses for less than 2 years shall pay the full value-added tax at the rate of 5%; If the non-ordinary houses purchased for more than 2 years (including 2 years) are sold to the outside world, the value-added tax shall be paid at the rate of 5% according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax.
14. Taxpayers who deduct the original purchase price of real estate or the fixed price when acquiring real estate from the total price and out-of-price expenses obtained in accordance with regulations shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Otherwise, it shall not be deducted.
The above vouchers refer to:
(1) Invoice produced by the tax department.
(2) court judgments, rulings, conciliation statements, arbitration awards and notarized creditor's rights documents.
(3) Other documents stipulated by State Taxation Administration of The People's Republic of China.
15. If a taxpayer transfers real estate and pays the value-added tax difference in accordance with the relevant regulations, and cannot provide the invoice when obtaining the real estate due to loss or other reasons, he can provide the tax authorities with other materials such as tax payment vouchers that can prove the taxable amount of deed tax to offset the difference. Taxpayers who keep invoices when acquiring real estate and other tax payment vouchers that can prove the taxable amount of deed tax shall deduct the difference from the invoices.
16. Tax incentives
(1) In order to cooperate with the reform of the national housing system, enterprises or administrative institutions sell houses at the cost price and standard price of housing reform, and are exempt from value-added tax.
(2) Individual sales of self-built and self-occupied houses are exempt from VAT.
(three) individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from value-added tax. (The above policies are only applicable to Beijing, Shanghai, Guangzhou and Shenzhen. )
17. Advance declaration
When taxpayers other than individuals transfer the real estate they have obtained in advance of VAT, they need to fill in the VAT withholding tax form and pay the tax in advance to the competent tax authorities where the real estate is located. Other individuals do not need to pay taxes in advance when transferring real estate.
When a taxpayer transfers the acquired real estate, the value-added tax paid in advance to the competent tax authorities where the real estate is located can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period to continue the deduction.
18. When taxpayers sell real estate, they should fill in the name of real estate and the house property certificate number in the "name of goods or taxable services" column of the invoice, fill in the area unit in the "unit" column, and indicate the detailed address of real estate in the remarks column.
19. Ordinary taxpayers in real estate development enterprises sell their own real estate projects (except for old real estate projects that choose simple tax calculation method), and the sales amount is the balance after deducting the land price paid to government departments when land is transferred and the demolition compensation paid to other units or individuals when land is acquired.
General taxpayers of real estate development enterprises can choose to apply simple tax calculation method when selling old real estate projects developed by themselves, and take the total price and extra-price expenses as sales, and shall not deduct the corresponding land price.
Invoice issuance: General taxpayers sell self-developed real estate projects and issue VAT invoices by themselves.
2065438+General taxpayers who collected before April 30, 2006 and have reported the business tax paid in advance to the competent local tax authorities to sell self-developed real estate projects may issue ordinary VAT invoices, not business tax invoices, and may not issue special VAT invoices. This article has no time limit for issuing ordinary VAT invoices.
General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices.
20. Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%.
Invoice issuance: small-scale taxpayers sell self-developed real estate projects and issue ordinary VAT invoices by themselves. If the buyer needs a special VAT invoice, the small-scale taxpayer shall apply to the competent tax authorities for issuance.
2065438+Small-scale taxpayers who collected before April 30, 2006 and have reported the business tax paid in advance to the competent local tax authorities to sell self-developed real estate projects may issue ordinary VAT invoices instead of business tax invoices, and may not apply for special VAT invoices. This article has no time limit for issuing ordinary VAT invoices.
Small-scale taxpayers selling self-developed real estate projects to other individuals may not apply for issuing special VAT invoices on their behalf.
The tax involved in the transfer of real estate is also summarized by Caishuijun here. Is everyone clear?
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