The following information comes from Bazhong. Com is for reference only!

Author: Liu Xiangui Source: Bazhong Net

(Reporter Liu Xiangui) On1October 22nd, 2008, 10, the municipal and district disciplinary committees launched "Sunshine Government Affairs". The reporter saw at the scene that many citizens suggested that Pakistan and China learn from neighboring cities and adopt positive policies to improve the soft environment for development. For example, when buying a house in Bazhong, the deed tax rate is 2%, which is higher than the deed tax rate stipulated by neighboring cities such as Chengdu and Nanchong.

Public response:

Why should the deed tax rate in Bazhong be 2%?

654381On the morning of October 22nd, citizen Liu Guangwu called the "Sunshine Government Affairs" hotline and asked: Why are the deed tax rates and maintenance fund collection standards different between Bazhong and Chengdu? Why is the deed tax rate 2% in Bazhong and 1.5% in Chengdu? Why does Chengdu levy 1.5% and Bazhong levy 2%? How to determine the time for second-hand housing transactions to be exempted from business tax?

Relevant departments:

The deed tax rate is charged according to the range stipulated by the policy.

In view of the problems reflected by the public, the Municipal Local Taxation Bureau and the Municipal Planning and Construction Bureau organized special personnel to answer them.

The relevant person in charge of the Municipal Local Taxation Bureau said that according to Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) (1the State Council Order No.224 of July 1997), the deed tax rate ranges from 3% to 5%. Article 1 of the Notice of Sichuan Provincial Department of Finance and Sichuan Provincial Local Taxation Bureau on Determining the Deed Tax Rate in Sichuan Province (Chuancaimingdian [1997] 17) stipulates that the deed tax rate in Sichuan Province is 4%. Chengdu is levied at 3% with the consent of the provincial government. Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Adjusting Some Tax Policies in the Real Estate Market (Cai Shui [1999] No.210) stipulates that if individuals purchase ordinary houses for their own use, the deed tax will be temporarily halved. Therefore, the deed tax rate for individuals to purchase ordinary houses for their own use is 2% in Pakistan and 1.5% in Chengdu.

As for the collection ratio of the maintenance fund for residential quarters, the relevant person of the Municipal Planning and Construction Bureau said that Bazhong City, according to the second paragraph of Article 6 of the Measures for the Administration of Maintenance Fund for Facilities and Equipment in Residential Quarters (Jian Jian [1998] No.213), the buyer paid the maintenance fund to the seller at the rate of 2% of the purchase price.

How to determine the time for second-hand housing transactions to be exempted from business tax? Relevant persons of the Municipal Local Taxation Bureau said that according to Article 1 of the Notice of Bazhong Local Taxation Bureau of Sichuan Province on Further Defining Tax Policies on House Transfer (Badi Shui Han [2006] No.96), the time indicated on the house title certificate or deed tax payment certificate obtained by an individual at the time of purchase is regarded as the time of purchase. "The time indicated on the deed tax payment certificate" refers to the issuing date indicated on the deed tax payment certificate. According to the document [2005] 104 issued by Sichuan Local Taxation Bureau, all houses purchased before May 3, 20051are determined according to the time recorded in the house property certificate obtained by the purchaser or the valid certificate (house sales contract or other valid bills) when purchasing ordinary houses; For houses purchased in June 2005 1 future, the time when the purchaser obtains the property ownership certificate or deed tax payment certificate shall prevail. State Taxation Administration of The People's Republic of China Guoshuifa [2005]172 clearly stipulates that the time for purchasing public housing purchased according to the national housing reform policy shall be determined based on the effective time of the house purchase contract, the date of issuing the house payment receipt or the time indicated in the real estate license.