Personal transfer of ordinary housing for more than two years is exempt from business tax.
all provinces, autonomous regions, municipalities directly under the central government, municipal finance department (bureau), local tax bureau, Tibet, Ningxia, Qinghai province (autonomous region) The State Tax Bureau, the Finance Bureau of the Xinjiang production and Construction Corps:
to promote the healthy development of the real estate market, the State Council approved by the State Council, is now notifying the individual housing transfer business tax policy as follows:
one, individual will purchase less than 2 years of housing for external sales, the full amount of business tax; individuals will buy more than 2 years (2 years) of non ordinary housing for external sales, according to the sales income subtracted the price of the purchase of housing after the difference between the sales tax; the individual will buy more than 2 years (2 years) of ordinary housing for external sales, exempted business tax.
two, the standard of ordinary housing and non ordinary housing, specific procedures for tax exemption, time to purchase houses, invoices, tax deductions and deductions, non purchase forms of housing and other relevant tax management regulations, according to the Department of the office of the State Council forwarding the Ministry of construction and other departments to do a good job Notifications of working opinions on housing price (No. 26) (No. 2005) of State Administration of Taxation, notifications of strengthening the management of real estate tax by the Ministry of finance of the State Administration of Taxation (No. 89 of national tax development (2005)) and notifications of the State Administration of Taxation on several physical problems in the implementation of real estate tax policy (National Tax Development (2005) 1) The relevant provisions of No. 72) are carried out.
three, this notice was carried out since March 31, 2015, and the notifications of the State Administration of Taxation of the Ministry of Finance on the adjustment of personal housing transfer business tax policy (No. 12 of fiscal tax (2011)) is abolished at the same time.