Thirteen Key Points And Precautions Of Housing Tax Risk Prevention And Control

First, whether the compensation for demolition is incorporated into the transaction price to pay the deed tax.

The forms of compensation for housing demolition enterprises include monetary funds, physical objects, intangible assets and other economic interests. According to the document No. 134 of tax [2004], the compensation fee paid by the housing enterprises to the state-owned land shall be incorporated into the transaction price to calculate the deed tax.

Demolition Compensation The following problems should be noted in the treatment of deed tax:

(1) the compensation fee for demolition in the form of non monetary funds should be paid for the transaction price, for example, the expenses for demolition and rehousing.

(two) the amount of compensation for demolition should be confirmed correctly. The demolition compensation fee paid by monetary fund is confirmed by the actual payment amount. In the form of non monetary funds, the payment amount of the demolition compensation shall be paid according to the agreed amount. If the relevant contractual agreement does not stipulate the amount or the amount agreed is obviously low and there is no justification for it, the housing authority shall pay the demolition compensation fee on the basis of the physical and intangible assets such as the development product developed on the land, and the tax authority shall approve its amount according to the public value of the physical object and intangible assets. For the housing development enterprise to pay the demolition compensation fee for the development product developed on the land, the tax authority shall approve the amount according to the actual construction cost of the development product.

(three) the compensation fee for demolition after the completion of the state land use certificate shall also be declared and paid.

Two, is municipal construction matching fee incorporated into the transaction price to pay deed tax?

In the current real estate development business, there are usually two ways of payment for municipal construction matching fees. One is that the housing enterprises shall pay in accordance with the standard of municipal construction matching fees determined by the government and in the form of Monetary Fund. The other is that the housing enterprises should directly invest in the construction of municipal supporting facilities in accordance with the contract signed by the government for the assignment of the right to the use of state-owned land.

According to document No. 134 of tax [2004], all the economic benefits paid by the housing enterprises to the state owned land deed tax are paid for the land use right, including the municipal construction matching fees paid for land acquisition rights and the expenditure for the construction of municipal facilities.

The following problems should be paid attention to in handling municipal construction matching tax.

(1) the expenditure directly invested in the construction of municipal supporting facilities usually occurs after the use of the warrants of state-owned land and the development of housing projects. The housing enterprises shall declare the payment of the deed tax to the tax authorities after the actual expenditure occurs.

(two) housing construction enterprises directly invest in the construction of municipal supporting facilities, and the expenditure on municipal facilities construction should be regarded as the basis of deed tax assessment.

Three. Whether the development cost of the land is deducted from the transaction price of the deed tax.

The state-owned land acquired by the "opening, shooting and hanging" of the housing enterprises has usually been developed at the first level, that is, the land has been changed from raw land to reclaimed land (the land has been completed through three links, one level, five links, one level, seven links and one equal initial stage). Land transfer price usually includes pre development cost. According to the document No. 603 of the state tax letter [2009], for the purpose of accepting the right to use state-owned land through the procedures of "recruiting, photographing and hanging", the deed tax should be levied according to the total price of land transaction, and the initial development cost of land shall not be deducted.

Four, the transfer of land to pay the transfer of land transfer payments whether to pay deed tax.

The reopening of the right to use the state-owned land acquired by the housing enterprises will need to pay the land grant or the land proceeds. In accordance with the provisions of Document No. 2000 of taxation [14], the right to use state-owned land obtained by way of allocation is approved and reassigned, and the land transfer fee or land revenue shall be paid by the person who has obtained the allocated land use right, and the deed tax shall be paid.

It should be noted that the reopening of the right to the use of the state-owned land obtained by the housing enterprises should be paid by the deed tax, and the holder of the right to use the state-owned land should also pay the deed tax according to the regulations.

Five. Whether the transfer of uncompleted real estate is subject to deed tax?

Housing enterprises may transfer uncompleted real estate for various reasons. In accordance with the provisions of Document No. 162 of tax [2007], land users shall transfer the right to the use of land and the buildings, structures and other buildings, other buildings, structures and other attachments that are under construction to the other person. The deed tax shall be levied according to the total value of the transfer.

Six, whether the land under the construction of affordable housing is paid by the deed tax.

According to the document No. 82 of tax [2012], housing enterprises shall accept the right to the use of land for real estate development, and the construction of indemnificatory housing on behalf of the government. The taxable tax price is the transaction price for obtaining all the land use rights. That is, the housing enterprises should pay deed tax for the construction of affordable housing land.

Seven, change the nature of state owned land deed tax is correct.

In the process of real estate development, if the housing enterprises are allowed to use the state-owned land right, the state-owned land use will be changed because of the need of development, for example, the change of industrial land to commercial land and the change of commercial land to residential land. It is necessary to change the contract for the assignment of the right to the use of state-owned land, or to re sign the contract for the transfer of land, and to pay the land proceeds and related fees. According to the document No. 662 of the national tax letter [2008], the deed tax shall be levied on the change of the land use right transfer contract or the re signing of the contract for the transfer of the right to the use of land for the purpose of changing the land use. The tax basis is the land income earned due to the change of land use and the other government fees should be paid.

　　 Eight, does the zero land price transfer the right to use state-owned land? Deed tax

According to the document No. 436 of the state tax letter [2005], the deed tax should be levied on land transfer fees payable for the use right of state-owned land. It is not allowed to reduce or detract the tax due to the reduction or exemption of land transfer fees.

It should be noted that some provinces are exemption from the tax collection of municipal construction matching fees for housing enterprises. That is, for the housing construction enterprises to bear the municipal construction matching fees payable for the use right of the state-owned land, the deed tax shall be levied, and the deed tax shall not be deducted or reduced due to the reduction of the municipal facilities.

Nine. Is it correct to handle the deeds of cooperative housing?

Cooperative housing refers to the distribution of houses by one party in the same way as the other. Cooperative housing involves the transfer of real estate ownership, which is essentially a place to transfer part of the land use right to some of the self built housing. The two sides allocated the self built housing link does not involve the transfer of real estate ownership.

According to document No. 14 of taxation [2000], a unit owns land, and the second unit provides funds to build housing together. Unit B has obtained part of the land use right of a unit and belongs to the transfer of ownership of the land use right. According to the Provisional Regulations of the People's Republic of China on deed tax, the unit tax should be levied on the basis of the unit tax. land use right Transaction price. The housing units jointly built and built by the above units shall not transfer ownership and do not collect deed tax.

Ten. Is it correct to sell the right to use the house deed?

The document No. 465 of the state tax letter [1999] stipulates that the right to use the house and the ownership of the housing are two kinds of ownership. According to the provisions of the current deed tax regulations, the transfer of the right to the use of housing does not belong to the scope of the collection of deed tax, and the deed tax should not be levied.

Eleven. Whether the deed tax is correct for the construction expenditure of the resettlement house

The construction expenditure of the resettlement housing refers to the construction expenses paid by the housing enterprises when they are allowed to use the land in accordance with the "contract for the assignment of the right to the use of state-owned land".

The construction expenditure of the above-mentioned resettlement housing houses belongs to the economic benefits paid by the housing enterprises to bear the right to use the state-owned land. According to the provisions of Document No. 603 of fiscal 2004 [134] and state tax letter [2009], the deed tax should be levied.

Twelve. Is it correct to handle the real estate deed tax after the financing leaseback?

The financing sale and leaseback business refers to the behavior that the lessee has sold the assets to the enterprise that has been approved to engage in financial leasing business (hereinafter referred to as the financial leasing company) and rents the asset back from the financial leasing company for the purpose of financing. In the financing sale and leaseback business, when the lessee sells the real estate to the financial leasing company, he needs to transfer the real estate to the financial leasing company.

According to the provisions of Document No. 82 of tax [2004], the finance leasing company shall carry out after sales leaseback business and bear the lessee's housing and land ownership. When the sale leaseback contract expires, the lessee reclaims the original house and the ownership of the land, and is exempted from the deed tax. In the case of financing sale and leaseback business, the financial leasing company shall pay the deed tax when the real estate is sold to the financial leasing company, and the housing company shall be exempted from the deed tax.

Thirteen. Is it correct to declare the time of payment of deed tax?

(1) determination of the time for declaration and payment of deed tax in general situations

There are different requirements for the declaration period and payment period of business tax, such as business tax, etc., which are different from the opening business. The declaration time and payment time of the deed tax are different. The ninth provision of the Provisional Regulations on deed tax stipulates that taxpayers shall, within 10 days from the date of the occurrence of the duty of paying taxes, pay tax declarations to the deed tax collection agencies at the place where the land and houses are located, and pay taxes within the time limit approved by the tax collection agencies.

Some provinces stipulate the time limit for the payment of deed tax. For example, the reply issued by the Sichuan Local Taxation Bureau on the issue of the time limit for the payment of deed tax (Chuxiang tax Letter No. 2004) No. 208 stipulates that the term of payment of the deed tax in Sichuan is uniformly stipulated as: the day when the duty of payment is signed (that is, the day when the tax payer signs the land or the transfer contract of the house ownership, or the taxpayer obtains the other property certificate with the transfer contract of the land and house ownership), it will take up the registration procedures before the land and house ownership is registered.

(two) determination of deed tax declaration time under special circumstances

After the land and housing ownership certificate is processed, the following expenses for housing enterprises shall also be declared and paid.

1. housing expenditure

2. municipal facilities construction expenditures

3. housing construction expenditure

4. uncompleted real estate transfer

5. transfer of land allocated for transfer of allocated land

The above expenditure shall be handled within ten days from the date of the actual occurrence (or settlement), and the tax payment shall be made within the time limit approved by the tax collection authority. In combination with the actual situation of the management of the current local tax returns, it is also possible to refer to the time limit for declaration and payment of business tax in practice, and declare it to the competent tax authorities fifteen days prior to the actual date (or settlement) of the above expenditures.

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