People's Republic of China (PRC) deed tax law
Article 4 Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;
(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;
(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.
If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Implementation of Deed Tax Law (Announcement No.23 of the Ministry of Finance and State Taxation Administration of The People's Republic of China +0)
Two, about the specific situation of some tax basis
(1) If the land use right obtained by allocation is changed to transfer upon approval, the land use right holder shall pay deed tax according to the paid land transfer price.
(2) If the land use right is obtained by allocation, and the real estate is transferred with approval, and the nature of the allocated land is changed to transfer, the undertaker shall pay the deed tax according to the paid land transfer price and the transaction price determined in the real estate ownership transfer contract.
(3) The land use right is obtained by allocation, and the real estate is transferred after approval. If the nature of the allocated land has not changed, the undertaker shall pay the deed tax according to the transaction price determined in the real estate ownership transfer contract.
(4) If the land use right and ground attachments (including houses under construction, other buildings, structures and other attachments) are transferred, the tax basis shall be the total price payable by the undertaker.
(5) For the transfer of land use rights, the tax basis includes land transfer fees, land compensation fees, resettlement fees, compensation fees for ground attachments and young crops, compensation fees for expropriation, supporting fees for urban infrastructure, houses built in kind, prices corresponding to the objects and other economic benefits.
(VI) If the ancillary facilities of the house (including parking spaces, motor vehicle garages, non-motor vehicle garages, penthouses, warehouses and other ancillary facilities of the house) are the same real estate unit, the total price payable by the contractor shall be used as the tax basis, and the same tax rate as the house shall apply; If the ancillary facilities of the house and the house are different real estate units, the tax shall be calculated on the basis of the transaction price determined in the transfer contract, and the tax shall be calculated at the applicable tax rate determined locally.
(seven) to undertake the renovation of the house, including the renovation costs, shall be included in the total price payable by the contractor.
(eight) land use rights swap, housing swap, the swap price is equal, the tax basis of 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.
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Certain Matters Concerning Deed Tax Service and Collection Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.25)
Three. The tax basis of deed tax does not include value-added tax, as follows:
(a) the transaction price of the deed tax of the contractor does not include value-added tax for the sale of land use rights and the sale of houses; If the VAT invoice is actually obtained, the transaction price shall be determined by the tax-free price indicated on the invoice.
(two) the exchange of land use rights, housing exchange, deed tax is based on the difference excluding value-added tax.
(3) The deed tax in taxable value approved by the tax authorities is the price excluding VAT.
Interpretation of "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Certain Matters Concerning Deed Tax Service and Collection Management"
4. What is the tax basis of deed tax excluding VAT?
Item (9) of Article 2 of Announcement No.23 stipulates that the tax basis of deed tax does not include value-added tax. In order to facilitate taxpayers to determine the tax basis for deed tax declaration, the announcement stipulates that the tax basis for deed tax does not include value-added tax according to three situations: the sale of land use rights, the sale of houses, the exchange of land use rights and the exchange of houses, and the tax authorities' verification of the tax value of deed tax.
First, the sale of land use rights and the sale of houses, the transaction price of deed tax levied by the contractor does not include value-added tax; If the VAT invoice is actually obtained, the transaction price shall be determined by the tax-free price indicated on the invoice.
Second, in the case of land use right exchange and housing exchange, the tax-free prices of land use right exchange and housing exchange should be determined respectively, and then the difference of exchange prices should be determined.
Three, the land use right gift, housing gift and other land, housing ownership transfer free of charge, the tax authorities approved the deed tax taxable value is excluding value-added tax price.
It should be noted that if the transferor of land and house ownership is exempted from value-added tax, the transaction price of deed tax collected by the transferee will not be deducted from value-added tax.
Example 3 A company, a general taxpayer, sells its self-built house, and the tax-included price is 3.28 million yuan, so the general tax calculation method is applicable. 2065438+June 2009, Company A issued a 1 VAT invoice to taxpayer B, indicating that the VAT amount was 65438+ 1 billion yuan, and the price excluding tax was 65438+ 1 billion yuan; In September, 20021year, Company A issued a second invoice to taxpayers, indicating that the value-added tax amount was 6,543.8+0.8 million yuan, and the price excluding tax was 2 million yuan. Then the tax basis for B to declare deed tax is = 100+200=300 (ten thousand yuan).
Example 4 Natural person A and natural person B exchange houses. The sales price of A's house without tax is 6.5438+0.45 million yuan, and that of B's house without tax is 6.5438+0.00 million yuan. Then the tax basis for A to declare deed tax is 0; B Tax basis for deed tax declaration = 145- 100=45 (ten thousand yuan).
Example 5 Natural person A sells the house that has been purchased for two years to natural person B, and the transaction price including tax determined in the contract is 265,438+10,000 yuan. A meets the conditions of exemption from value-added tax, and applies to the tax authorities for issuing a value-added tax invoice, indicating that the value-added tax is 0, and the price excluding tax is 265,438+10,000 yuan. Then the tax basis for B to declare and pay deed tax is 265,438+10,000 yuan.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Tax Basis of Deed Tax, Property Tax, Land Value-added Tax and Personal Income Tax after Business Tax Reform (Cai Shui [2016] No.43)
First, the deed tax transaction price does not include value-added tax.
Five, exempt from value-added tax, determine the tax basis, transaction price, rental income, transfer of real estate income is not deducted from value-added tax.
Source: One-leaf tax ship finishing