Two, fourth in the "financial sector" is amended as "local tax authorities".
Three, delete the fifth item (four).
Four, the "deed tax collection authority" is amended as "local tax authorities".
Five, ninth (three) in the "expropriation and occupation" is amended as "expropriation and requisition".
The "administrative department of labor and social security" in the second paragraph is amended as "administrative department of human resources and social security".
Six, delete fourteenth.
7. Article 16 is renumbered as Article 15 and amended as: "After the taxpayer handles the tax payment, the local tax authorities shall issue tax payment vouchers to the taxpayer in time."
8. Paragraph 1 of Article 17 is changed to Paragraph 1 of Article 16, which is amended as: "Taxpayers shall go through the formalities of ownership transfer registration at the land management department and real estate management department with the deed tax payment certificate or tax reduction or exemption certificate. When the land management department and the real estate management department handle the registration procedures for the change of land and house ownership, if the taxpayer fails to issue the deed tax payment certificate or the tax reduction or exemption certificate, it shall not handle the registration procedures for the change of land and house ownership. "
Nine, nineteenth to eighteenth, and "tax evasion" is amended as "tax evasion".
X. Delete Article 20.
Eleven, according to the above amendments, the order of the relevant provisions of these measures shall be adjusted accordingly. In addition, some words have been revised.
(Promulgated by DecreeNo. 10 in 2004) Hebei Provincial People's Government [2002] 14 September 2002 10; According to Decree No.9 [2005] of Hebei Provincial People's Government on September 30, 2005 1 revision; According to 20111kloc-0/the second revision issued by Hebei provincial people's government on October 20th).
Article 1 These Measures are formulated in accordance with the Provisional Regulations on Deed Tax in People's Republic of China (PRC) and other relevant laws and regulations, combined with the actual situation of this province.
Article 2 Units and individuals that undertake the transfer of land and housing ownership within the administrative region of this province are taxpayers of deed tax, and shall pay deed tax in accordance with the provisions of these Measures.
The term "off-take" as mentioned in these Measures refers to the act of obtaining the ownership of land and houses by means of transferee, purchase, gift and exchange.
The term "land and housing ownership" as mentioned in these Measures refers to the land use right and housing ownership.
Article 3 The term "transfer of ownership of land and houses" as mentioned in these Measures refers to the following acts:
(a) the transfer of state-owned land use rights. That is, the land user pays the leasing fee of the land use right to the state, and the state transfers the state-owned land use right to the land user within a certain period of time.
(2) Transfer of land use rights. That is, land users transfer the land use right to other units and individuals through sale, gift, exchange or other means, excluding the transfer of the contracted management right of state-owned land and rural collective land in farms and forest farms.
(three) the sale, gift and exchange of houses (including houses under construction). Housing sale refers to the behavior that the owner of the house sells his house and the transferee delivers money, physical objects, intangible assets or other economic benefits. Housing donation refers to the behavior of the owner of the house to transfer his house to the donee free of charge. House exchange refers to the exchange of houses between house owners.
Article 4 The deed tax collection agencies are local tax authorities at all levels where the land and houses are located.
Article 5 Where the ownership of land and houses is transferred in the following ways, it shall be regarded as the transfer of land use rights, the sale of houses or the gift of houses, and the deed tax shall be levied:
(a) the ownership of land and housing is used for investment and shareholding.
(2) Pay off debts with the ownership of land and houses.
(3) Strive for land and housing ownership.
Article 6 The deed tax rate is 4%. However, if individuals purchase ordinary houses for their own use, the tax rate is 3%.
Unless otherwise stipulated by the state, such provisions shall prevail.
Article 7 The tax basis of deed tax is:
(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices.
(two) the land use right gift and housing gift shall be approved by the local tax authorities with reference to the market price or evaluation price of land use right transfer and housing sale.
(3) land use right exchange, house exchange, land use right exchange and house ownership exchange. For the difference between the exchanged land use right and the house price, the party who pays more in money, in kind, intangible assets or other economic benefits shall pay the deed tax. If the exchange price is equal, the deed tax shall be exempted.
(4) If the land use right is obtained by allocation, the transferor of the real estate shall pay the deed tax when the transfer of the real estate is approved. The tax basis is the supplementary land use right transfer fee or land income.
The term "transaction price" as mentioned in these Measures refers to the price determined in the land and housing ownership transfer contract, including the currency, physical objects, intangible assets or other economic benefits paid by the undertaker. If the transaction price is obviously lower than the market price without justifiable reasons, the local tax authorities may refer to the evaluation price or market price for verification.
Local tax authorities may entrust real estate appraisal institutions to evaluate the prices of land and houses borne by the owners of land and houses.
Article 8 The taxable amount of deed tax shall be calculated and collected according to the tax basis and tax rate stipulated in Articles 6 and 7 of these Measures. The calculation formula of tax payable is:
Taxable amount = tax basis × tax rate
The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.
Article 9 Deed tax may be reduced or exempted if one of the following conditions is met:
(a) state organs, institutions, social organizations and military units that directly use land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted from deed tax.
Office space refers to the land and houses directly used for office or directly serving office, such as offices (buildings), public warehouses, garages and canteens.
For teaching, it refers to the land and houses that directly serve teaching, such as classrooms (teaching buildings), libraries, playgrounds, canteens, student dormitories, offices, and on-campus practice places.
Medical treatment refers to the land and houses directly used for medical treatment such as outpatient clinics and wards.
For scientific research, it refers to the land and houses that directly serve scientific research, such as scientific experimental sites and warehouses.
Used in military facilities, refers to the above-ground and underground military command and combat engineering; Military airports, ports and docks; Military warehouses, camps, training grounds and proving grounds; Land and houses directly used for military facilities such as military communications, navigation and observation stations.
(two) urban workers in accordance with the provisions of the first purchase of public housing, approved by the people's governments at or above the county level, within the area standards stipulated by the state, shall be exempted from deed tax. The part exceeding the area standard stipulated by the state shall pay the deed tax according to regulations.
(3) Taxpayers shall re-assume the ownership of land and houses with compensation fees and resettlement subsidies levied and requisitioned by the state, and the deed tax shall be exempted if the replacement price does not exceed the compensation fees and resettlement subsidies of land and houses; The part that exceeds the compensation fee and resettlement fee shall pay deed tax.
(four) if the house is lost due to force majeure and the house is re-purchased, the deed tax shall be reduced or exempted.
(5) Taxpayers' right to use barren hills, slopes, hills and beaches produced by agriculture, forestry, animal husbandry and fishery shall be exempted from deed tax.
(6) According to the relevant laws of our country and the provisions of bilateral and multilateral treaties (agreements) concluded or acceded to by our country, foreign consulates in our province, United Nations agencies in China, their diplomatic representatives, consular officials and other diplomats who should be exempted from taxes may be exempted from deed tax upon confirmation by the Ministry of Foreign Affairs.
(seven) other projects stipulated by the state to reduce the deed tax.
Private schools approved by the education administrative department of the people's government at or above the county level or the administrative department of human resources and social security shall be exempted from deed tax with reference to the transfer of land and housing ownership directly serving teaching in state-owned full-time schools.
Article 10 Taxpayers who meet the conditions for tax reduction or exemption shall apply for tax reduction or exemption to the tax authorities where the land or house is located within 10 days from the date when the ownership transfer contract of the land or house is signed.
No unit or individual may arbitrarily reduce or exempt items that are not clearly stipulated by laws, regulations and rules.
Eleventh in accordance with the provisions of laws, regulations and rules, the taxpayer shall apply for tax reduction or exemption, and the tax amount is less than 50 million yuan, which shall be reported to the local tax authorities at the county level for approval; If the tax amount is more than 50 million yuan and less than 1 100 million yuan, it shall be reported to the local tax authorities of the city with districts for approval; If the tax amount is more than 1 100 million yuan, it shall be reported to the provincial local tax authorities for approval. The local tax authorities shall, within 30 days from the date of approval, report to the local tax authorities at the next higher level for the record.
Article 12 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other contracts, agreements, contracts, bills, confirmations and other documents with the effect of the land and house ownership transfer contract.
Article 13 A taxpayer shall file a tax return with the local tax authorities where the land and house are located within 10 days from the date when the tax obligation occurs, and pay the tax within the time limit stipulated by the local tax authorities. Overdue payment of taxes, the local tax authorities in accordance with the relevant laws and regulations of the state levy fines.
Taxpayers are unable to pay taxes within the time limit stipulated by the local tax authorities due to special difficulties. Taxpayers may apply for deferred payment and report to the provincial local tax authorities for approval, and may postpone the payment of tax payable, but the longest period shall not exceed 3 months. Taxpayers who have been approved to postpone the payment of taxes shall not charge late fees.
Article 14 If a taxpayer should pay the deed tax that has been reduced or exempted due to the change of land or house use, the tax payment obligation shall occur on the day when the land or house use changes.
Article 15 After a taxpayer handles the tax payment, the local tax authorities shall issue a tax payment certificate to the taxpayer in time.
Article 16 Taxpayers shall go through the relevant ownership transfer registration formalities with the land management department and the real estate management department with the deed tax payment certificate or the tax reduction or exemption certificate. When the land management department and the real estate management department handle the registration formalities for the change of land and housing ownership, the taxpayer shall not handle the registration formalities for the change of land and housing ownership without issuing the deed tax payment certificate or the tax reduction or exemption certificate.
Land management departments and real estate management departments shall provide relevant information to local tax authorities to assist them in collecting deed tax according to law.
Seventeenth taxpayers have paid the deed tax, but have not fulfilled the signed land and housing ownership transfer contract, and apply for tax refund, which will be granted after being examined and confirmed by the local tax authorities.
Article 18 Local tax authorities may inspect deed tax taxpayers according to law, and taxpayers shall provide account books, tax payment records, transaction procedures and other relevant materials. In case of tax evasion or tax default, the local tax authorities shall recover the unpaid taxes and overdue fines; If a crime is constituted, criminal responsibility shall be investigated according to law.
Nineteenth these Measures shall come into force as of June 6, 2002+0.