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Total bureau of Wu of tax of state of Ministry of finance about land value
From;  Author:Stand originally
Each province, municipality, municipality directly under the Central Government, plan sheet lists city finance hall (bureau) , cess Wu bureau, xinjiang production builds bureau of corps finance affairs:
Basis " value added tax of land of People's Republic of China is temporary byelaw " (the following abbreviation " byelaw " reach its to implement detailed rules and concerned regulation spirit, will go up now land value added tax is as follows clearly about the problem:
One, build average level residence to sell what make over average house with dweller individual ask for duty-free problem about taxpayer
" byelaw " the 8th in ” of residence of “ average level and " total bureau of Wu of tax of the Ministry of finance, state about adjusting estate market the announcement of a certain number of taxation policy " (wealth tax and [1999]210 date) the 3rd in “ average house, , maintain, uniform press basis of government of people of each province, municipality, municipality directly under the Central Government " the branch such as ministry of construction of transmit of general office of the State Council is good about doing the announcement of opinion of work of stable housing price " (the country does hair [2005]26 date) the “ that in making, announces to the society is medium small model.
Taxpayer builds average house already, build other goods house again, part of one's job fastens forehead of appreciation of business accounting land.
Release in this file a few days ago already to estate seat cess Wu mechanism offers duty-free application, the standard examine and verify of the average level residence that presses government of people of each province, municipality, municipality directly under the Central Government to decide so via the tax authority is affirmatory, avoid the average level residence that imposes land value added tax, do not do date from to adjust.
2, the computational problem that deducts an item about making over old house allow
Taxpayer makes over old house and building, every cannot be obtained assess the value, but can offer the bill that buy a house, branch of Wu of classics place duty affirms, " byelaw " the 6th (one) , (3) formulary deduction the amount of the project, can hold amount by bill place and from buy come since year make over year to stop to be added every year plan 5 % computation. Buy the agree duty of the pay when the room to taxpayer, every can offer agree tariff of duty paid proof, allow tries to deduct as “ and the taxes that make over estate to concern, but nonfeasance is added plan the base of 5 % , old to making over house reachs a building, did not assess the value already, cannot offer the bill that buy a house again, cess Wu mechanism is OK basis " taxation of People's Republic of China imposes administrative standard " (the following abbreviation " taxation ask forring provides a way " ) the 35th regulation, execute check and ratify to collect.
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