490 thousand the sale of the house should be 800 thousand tax? The land tax department is called the anti tax evasion
490 thousand yuan between the buyers and sellers, and the tax should be carried out at 800 thousand yuan under the guidance of the government. According to this calculation, the seller only has to pay 60 thousand yuan for his personal income tax. The land tax department says that the government guidance price is to prevent tax evasion and tax evasion. Taxpayers refuse to accept relevant evidence to apply for tax adjustment. This reporter Zhang Xiaoli
a very want to buy, a hurry to sell. When Mr. Yuan and Mr. Guo are buying and selling a set of second-hand houses in the Changqing Ivy plot, the price, the way of paying taxes, the contract terms and so on are Shun Li Li. "Losing money and selling houses, you have to pay 60 thousand yuan personal income tax. It's rather unreasonable to pay $114 thousand for a house that costs 490 thousand yuan, "Yuan said.
not understanding: 490 thousand yuan to deal with 800 thousand yuan to collect tax
before long, Mr. Guo sold a set of second-hand houses in the Changqing District Ivy district to Mr. Yuan, which is about 160 square meters, located in the 9 floor of the top floor, is a compound structure with a attic, and the floor area is about 100 square meters, attic. The shape is irregular, but it does not interfere with the use.
Mr. Guo bought the house in 2008. Shortly before, Mr. yuan bought the house at a lump sum of 490 thousand yuan, and various taxes and charges were borne by Mr. Yuan. When paying taxes to the Changqing Local Taxation Bureau, the staff said that the transaction price of the house they bought and sold was lower than the government guidance price and could only be carried out according to the government guidance price. The guidance price given by the local tax staff is about 800 thousand yuan.
Mr. Yuan said that Mr. Guo, the seller, spent 503 thousand yuan on buying a house and now sold it to himself at a price of 490 thousand yuan, objectively speaking. But in accordance with the government guidance price of 800 thousand yuan tax, it is net profit of 300 thousand yuan. According to the original value of the property sold on the basis of the income from the sale of real estate, the principle of paying personal income tax at the rate of 20% is paid by Mr. Guo, who has to pay 60 thousand yuan personal income tax. According to the agreement between the buyer and the buyer on various taxes and fees, Mr. Guo's personal income tax should be transferred to Mr. Yuan. "According to the 800 thousand Yuan approved price paid by the Local Taxation Department of Changqing District, the taxes I will eventually pay add up to 114 thousand yuan." Mr. Yuan said.
question: why the government guidance price is higher than the market price
in accordance with the agreement of the buyer and seller, the transaction price of the house of 160 square meters is 490 thousand yuan, and the price per square meter is about 3000 yuan. However, according to the government guidance price given by the Changqing district land tax department, about 800 thousand yuan is calculated, about 5000 yuan per square meter.
Mr. Guo is dissatisfied: "now the house is still selling, the average price is 4700 yuan, even if there is a government guidance price, why is the price of each square meter higher than the new house price in the same building now?" to verify Mr. Guo, the reporter dialed the telephone of the Sales Office of the building, the sales personnel introduced At present, the average price of the real estate is 4700 yuan per square metre. The price of the top floor with Mr. Guo's sale is about 4500 yuan, slightly lower than the average price.
Mr. Yuan, the buyer, told reporters that he had consulted the land tax staff in Changqing district on this issue. The reply was that each increase was raised and the average price of the approved average was 30 yuan per square meter. According to this regulation, the houses that the two sides trade are on the 9 floor, and they should charge more than 240 yuan on the basis of the approved price of 4700 yuan, so that the average price of the final accounting is 4940 yuan.
survey: guidance price is to prevent "yin yang contract"
17 morning, the reporter went to Changqing district land tax department to investigate the matter. "Second-hand housing sales when there is a government guidance price, mainly to prevent" Yin and yang contract "and other tax evasion behavior. A staff member of the land tax department said that those who had ulterior motives would hide the true transaction price and falsely report the lower transaction price to pay taxes.
according to the thirty-fifth provisions of the law on tax collection and administration of People's Republic of China, the tax valuation basis of the taxpayer is obviously low and has no justifiable reasons. The specific procedures and methods of the tax authorities to determine the amount of tax should be stipulated by the tax authorities under the state Council. "The price of 800 thousand yuan is approved by the Municipal Bureau of the system. It is not our private decision." The staff said that the increase of 30 yuan per square meter per square meter, no explicit provisions, but like the new sales of real estate, the price of every higher level is indeed to rise. This is just a statement based on the laws of the system, mainly to explain to the public.
solution: provide evidence to apply for tax adjustment
"can provide relevant evidence to apply for tax adjustment." The relevant staff of the Ji'nan municipal tax bureau said that the forty-seventh article "detailed rules for the implementation of the tax collection and administration law of People's Republic of China" stipulates that the taxpayer has objection to the tax amount approved by the tax authorities in this article. It should provide relevant evidence and adjust the amount of tax after the tax machine is identified.
"your house loft is irregular. If you accept it according to the government guidance price, you will not be justified in reason." A staff member of the land tax department of Changqing District explained to Mr. Yuan. The second-hand house bought and sold by Mr. Guo and Mr. Yuan has its particularity. The staff has been in contact with the developer to verify the market price of the top floor of the attic and is waiting for the developer's reply. "
" according to the current market price, the market price of the attic with the top floor of our building is really lower than that of the ordinary one. I hope the government will be able to investigate it clearly. " Mr. Yuan said.