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- Property stamp next year or two will cancel the ta
- 11 20 March, Finance Minister Xie wrote, addressed to deepen the real estate tax
reform, will coordinate development of the real estate tax reform, Jane and real
estate transaction taxes levied on and so on. Because of the real estate
transaction taxes levied for degenerate about this statement is the official
first proposed, it immediately attracted wide attention. Yangcheng Evening News
reporter recently learned from multiple authoritative sources of news that the
State Administration of Taxation, Tax Division has property and behavior made it
clear that next year will be urban maintenance and construction tax
and
stamp linkage reform, the abolition of stamp duty, and urban construction tax
merged into urban construction tax. However, whether the result of this
degeneracy can bring tax reduction? From the current situation, I am afraid not.
two long-awaited tax reform linkage
from the tax authorities revealed
the information to see that the city tax reform is not linked with this time
stamp made, but the long-awaited. Back in 2009, the State Administration of
Taxation has proposed: to actively create conditions to promote urban
construction tax and stamp duty linkage reforms. September 2011, the State
Administration of Taxation Deputy Director Qiu Xiaoxiong spoke about twelve five
acts of property tax reform has four tasks, one fourth is to co-ordinate the
implementation of urban maintenance and construction tax, education surtax,
stamp duty and deed tax reforms.
July 27 this year, the State Administration
of Taxation and beijing
house rentbehavior property taxes Secretary Chen Jie in the relevant report
stressed the current and future work should focus on doing the four, which is
the second task: to do tax policy reforms related work. Next year will be urban
construction tax and stamp duty linkage reform, the abolition of stamp duty,
urban construction tax merged with urban construction tax, unified tax rate
issue. LAT simplify the tax system further research to solve the problem of an
aging regime. From the beginning of this year in Beijing, Xiamen, Hainan and
other provinces and cities to see local tax departments outgoing information,
concerns or research linkage reform urban construction tax and stamp duty, local
tax departments are included in the tax collection points.
From the above
situation, the linkage for two tax reform, the tax department actually is
long-awaited. But the State Administration of Taxation and behavior property tax
company now clear that next year to carry out this reform, whether the show is
ripe for reform?
In this regard, the tax department sources, the Xie
mentioned in the article deepen the real estate tax reform, will coordinate
development of the real estate tax reform, Jane and real estate transaction
taxes levied on such issues, both to improve the tax system related also related
with the strengthening of tax collection.
degenerate two taxes may not
reduce the tax burden
as stamp duty and city tax are levied belong in the
real estate transaction taxes
, so the smooth development of this reform as
described above, will undoubtedly bring real estate transaction taxes degenerate
results. However, this result is to reduce the tax burden can bring? From the
current situation, not necessarily. Because the earlier news that the urban
construction tax and stamp duty linkage reform is to retain the case of stamp
duty on securities transactions, other stamp duty will be abolished, and its
reduction factor in the formatibeijing apartmentson of
urban construction tax rate is unified by up to 7% to supplement.
Currently,
according to the "PRC Interim Regulations on City Maintenance and Construction
Tax" and "Regulations" the relevant provisions, urban construction tax is the
implementation of sub-regional differences in the proportion of tax rates,
specifically divided into three levels: the taxpayer for the urban location ,
the rate is 7%; seat of the county, the town, the tax rate is 5%; seat does not
belong to the city, county or town's tax rate is 1%. That is, if a unified urban
construction tax rate to 7%, the latter two for the taxpayers who will have to
pay the city tax will increase.
specific to the individual real estate
transaction costs, according to the tax department, at present the relevant
state policies and regulations, individuals are temporarily exempt from stamp
duty on sale housing; sales does not belong to the provisions of housing tax
incentives, to pay business tax and surcharges
, so that, if the tax rate of
7% city tax, for the lorent apartment in
beijingcation of the county, the town and the location does not belong to
the city, county or town individuals, with the sales tax added tax levied on
construction tax Negative increases.
