Announcement No.2021No.23 of the Ministry of Finance and the State Administration of Taxation
In order to implement the Deed Tax Law of the People's Republic of China, we hereby announce the implementation standards of certain deed taxes as follows:
I. Transfer of ownership of land and houses
(a) the ownership of the land and houses for which deed tax is levied, specifically the right to use the land and the ownership of the houses.
(two) in the following circumstances, the ownership of land and housing is transferred, and the undertaker shall pay the deed tax according to law:
1. The share of real estate changes due to * * *;
2. It is increased or decreased due to * * *;
3. Due to the effective legal documents of the people's court, the Arbitration Commission or the supervisory documents issued by the supervisory organs, the ownership of land and houses has been transferred.
Two, about the specific circumstances of some tax basis
(1) If the land use right obtained by allocation is changed to transfer after approval, the land use right holder shall pay the deed tax based on the land transfer price paid back.
(2) If the land use right is obtained by allocation, and the real estate is transferred after approval, and the nature of the allocated land is changed to transfer, the undertaker shall pay the deed tax on the basis of the paid land transfer price and the transaction price determined in the real estate ownership transfer contract.
(3) If the land use right is obtained by allocation first, and the real estate is transferred after approval, and the nature of the allocated land has not changed, the undertaker shall pay the deed tax based on the transaction price determined in the real estate ownership transfer contract.
(4) If the land use right and attached buildings and structures are transferred (including houses under construction, other buildings, structures and other attachments), the tax basis shall be the total price payable by the undertaker.
(5) Where the land use right is transferred, the tax basis includes the land transfer fee, land compensation fee, resettlement fee, compensation fee for ground attachments and young crops, compensation fee for expropriation, supporting fees for urban infrastructure, housing in kind, etc., and the price corresponding to physical objects and other economic benefits.
(6) If the ancillary facilities of the house (including parking spaces, motor vehicle garages, non-motor vehicle garages, penthouses, storerooms and other ancillary facilities of the house) are the same real estate unit, the tax shall be based on the total price payable by the undertaker, and the same tax rate as that of the house shall apply; If the ancillary facilities of the house and the house are different real estate units, the tax basis shall be the transaction price determined in the transfer contract, and the tax shall be calculated at the applicable tax rate determined locally.
(seven) to bear the renovated house, the expenses including the renovation expenses shall be included in the total price payable by the undertaker.
(eight) land use rights swap, housing swap, the swap price is equal, the tax basis for both sides of the swap is zero; If the swap prices are not equal, the difference shall be used as the tax basis, and the party paying the difference shall pay the deed tax.
(9) The tax basis of deed tax does not include value-added tax.
Three, about the specific situation of tax exemption
(1) Non-profit schools, medical institutions and social welfare institutions enjoying tax exemption from deed tax are limited to non-profit legal persons and non-profit organizations registered as institutions, social organizations, foundations and social service institutions according to law in the above three types of units. Among them:
1. The specific scope of schools includes universities, middle schools, primary schools and kindergartens established with the approval of the people's governments at or above the county level or their education administrative departments, vocational education schools, special education schools and specialized schools that implement academic education, and technical colleges established with the approval of the provincial people's governments or their human resources and social security administrative departments.
2. The specific scope of medical institutions is medical institutions approved or established by the health administrative department of the people's government at or above the county level.
3. The specific scope of social welfare institutions is legally registered pension service institutions, disabled service institutions, child welfare institutions, rescue management institutions and minors' rescue and protection institutions.
(2) The specific uses of the land and houses that enjoy the preferential deed tax exemption are as follows:
1. For office use, it is limited to the office (building) and other land and houses directly used for office use;
2 for teaching, limited to classrooms (teaching buildings) and other land and houses directly used for teaching;
3 for medical treatment, limited to outpatient departments and other land and houses directly used for medical treatment;
4 for scientific research, limited to places for scientific experiments and other land and houses directly used for scientific research;
5 for military facilities, limited to land and houses directly used for military facilities as stipulated in the Law of the People's Republic of China on the Protection of Military Facilities;
6 for the elderly, limited to land and houses directly used to provide maintenance, rehabilitation, custody and other services for the elderly;
7 for relief, limited to land and houses that directly provide maintenance, rehabilitation, custody and other services for the disabled, minors and vagrants and beggars.
(3) Taxpayers who meet the requirements of deed tax reduction or exemption shall declare in accordance with the provisions.
Four, about the specific circumstances of the tax obligation.
(1) If the ownership of land and houses is transferred due to the effective legal documents of the people's court or the Arbitration Commission or the supervisory documents issued by the supervisory organs, the tax payment obligation shall occur on the effective date of the legal documents.
(2) If the deed tax that has been reduced or exempted should be paid due to the change of land and house use, the tax payment obligation shall occur on the day when the land and house use is changed.
(3) If it is necessary to pay the land transfer price due to the change of land nature, plot ratio and other land use conditions, and the deed tax should be paid, the tax payment obligation shall occur on the day when the land use conditions are changed.
In case of the above-mentioned situation, the taxpayer shall declare and pay the deed tax within 90 days from the date of tax payment obligation if it is no longer necessary to register the ownership of land and house according to the regulations.
V. About tax payment vouchers, tax payment information and tax refund
(a) with the nature of the land and housing ownership transfer contract documents include contracts, agreements, contracts, documents, confirmations and other documents.
(2) When handling the registration of land and house ownership, the real estate registration agency shall check the tax-related vouchers or relevant information such as deed tax payment, tax reduction or exemption, and no tax on land and house according to law.
(three) the tax authorities shall establish a mechanism for sharing tax-related information and working with relevant departments. The information related to the specific transfer of land and housing ownership includes: land transfer, transfer, expropriation compensation and registration of real estate ownership in natural resources departments, housing transactions in housing and urban-rural construction departments, marriage registration and social organization registration in civil affairs departments, and basic information of registered population in public security departments.
(4) A taxpayer may apply for tax refund in accordance with relevant laws and regulations in the following circumstances after paying the deed tax:
1. The transfer of land and house ownership is invalid, revoked or cancelled due to the judgment of the people's court or the ruling of the arbitration commission, and the ownership of land and house is changed to the original owner;
2. When the land use right is delivered, the land transfer price needs to be refunded due to the volume adjustment or the actual delivery area is less than the area agreed in the contract;
3. When the newly-built commercial housing is delivered, the house price needs to be returned because the actual delivery area is smaller than the area agreed in the contract.
VI. Others
This announcement shall come into force on September/day, 2002 1 year. Reply of State Taxation Administration of The People's Republic of China, Ministry of Finance on Several Issues in Deed Tax Collection (Caishuizi [1998] No.96), and State Taxation Administration of The People's Republic of China, Ministry of Finance's comments on Henan Provincial Department of Finance < Request for instructions on policy issues related to deed tax > Reply of "(Cai Shui [2000]14), Reply of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Deed Tax Policy of Housing Ancillary Facilities" (Cai Shui [2004]126), Reply of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Basis of Land Use Right Transfer "(Cai Shui [2007]162) The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Deed Tax Issues Concerning the Transfer of State-owned Land Use Rights by State-appraised Investment (Share) in the Process of Enterprise Restructuring (Caishui [2008]129) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Deed Tax Issues Concerning the Return of House for Buyers (Caishui [201] No.32) shall be abolished at the same time.