Shandong: personal income tax and deed tax for individual transfer and purchase of housing
13 departments, such as housing and urban and Rural Construction Department of Shandong Province, put forward the opinion on promoting the smooth and healthy development of the real estate market of the whole province "". Among them, a tax exemption for personal housing transfer is proposed. Individuals who purchase more than 2 years (including 2 years, the same below) ordinary housing for external sale shall be exempted from business tax.
Qilu network reporter learned that in the future, personal external sales for more than 2 years of non ordinary housing, according to the sales income subtracted the purchase price of the difference after the difference between the business tax levy; the individual will buy less than 2 years of housing for foreign sales, the full levy of business tax. Personal purchase of housing time, in order to obtain the housing property certificate or the time as indicated on the deed tax certificate; at the same time, the housing property certificate and the deed tax complete tax certificate and the time marked by the two parties are not consistent, according to the principle of "which first" to determine.
the public housing purchased according to the state policy of housing reform, the time of the entry into force of the contract, the date of the receipt of the housing receipts, or the time marked on the property right of the house, is determined in accordance with the principle of "which first". The time of the house purchase is determined according to the time of the purchase, inheritance and divorce property division, through the non - purchase of the non - purchase forms such as the gift, inheritance, the division of the divorce property and other non - purchase forms.
"opinion" proposes to reduce personal income tax and deed tax for individual transfer and purchase of housing. The personal income tax shall be exempted from the income gained by individuals who have been transferred for over 5 years and are the only living rooms of the family. Personal purchase of building area of 90 square meters and below the ordinary housing, and the housing belongs to the family (members including home buyers, spouses and minor children, the same) the only housing, according to 1% tax payment of the deed tax; personal purchase of 90-144 square meters of ordinary housing, and the house belongs to the family only housing, halved Deed tax. Whether the new housing is the only family housing, according to the taxpayer's application or authorization, the housing management department inquires the record of the taxpayer's home housing registration and issues the result of the written inquiry.