Net exposure of the new "five national" tax avoidance strategy, divorce everything is weak.
"personal tax has to pay 20%. How can I buy this house?" At 11 a.m. yesterday near the west gate of the Hexi Olympic Center, hundreds of young girls were gathered at the door to carry out a souvenir deal for a Korean singer's concert. In noisy music and play, the security guard at the gate and the bus driver are chatting. The topic is just the "Five Rules" issued by the state.
second-hand housing tax in accordance with the transfer of 20% income tax provisions, overnight became a hot topic in Nanjing street, all kinds of related comments on the Internet are hundreds of millions. Although the new second-hand housing tax policy implementation, how to implement and so on is not clear, but a large number of second-hand housing owners and buyers in Nanjing have been in the rapid action, the Internet has been exposed to a variety of tax avoidance.
[market response]
second-hand housing transactions to tighten up the transfer of
"state five" rules promulgated, so that the transaction costs of second-hand housing greatly improved. From yesterday evening to yesterday, the reporter received a variety of telephone calls, many buyers and second-hand housing owners expressed fear of 20% of the tax. At around 9 a.m. yesterday, reporters saw a long queue of people waiting for transfer procedures at the two floor of the overseas Chinese property rights trading center. However, many people lined up to say that they did not know about the increase in individual taxes. It was an appointment that had been done a few days ago. The staff of the property right trade center said that there have been two hundred or three hundred pieces of delivery every day for a period of time, and the number of goods delivered yesterday has not increased significantly. The impact of the new deal on the market is still one or two days.
"I answered the phone all morning, and there were two clients who asked for a transfer tomorrow." I love one of my family's brokers that the influence of the "five articles of the country" has begun to appear, and a number of second-hand housing owners are consulting the individual income tax, expressing concern about the new deal. In addition, he has a set of second-hand housing on Mo Chou Road, and the seller and the buyer have talked about it several times. The owner is still not satisfied with the current price. Yesterday, the owner volunteered to call him, hoping to transfer as soon as possible.
"I have made a deposit of 100 thousand yuan, what do you do?" a second-hand house buyer told reporters that he had just paid a 100 thousand yuan deposit not long ago to buy a second-hand house, and agreed to be the owner's net price, of which 1% of the individual tax was borne by the buyer. Now, the "five countries" rules promulgated, 1% of the personal tax will be raised to 20% of the difference, and it will have more than ten million yuan at once. The buyer said he thought twice and felt the safest way was to transfer as soon as possible.
homebuyers are worried that new housing prices will also rise
"my roommate was supposed to come, and finally it was not coming up in bed because of the new deal." At noon yesterday, in the activities of a house inspection group, a young home buyer said that in the morning, when she saw the news of the new deal, her roommate gave up the plan to see the house.
the reporter followed a few buses from the Hexi house line and went to the Strait City and the Hexi garden, and many buyers told reporters that although there were new policies, they were still worried about the rising price of the house. In addition, some buyers said that they had to buy no matter whether the new policy led to a rise or a fall. The room therefore rushed to join the activities of the house watching group.
yesterday, Jindi [latest update] Mingyue and eastern suburb two towns launched new housing sources. Jindi Ming Yue opened more than 300 new housing units, and the selling price reached 10500 yuan / square meter, up 600 yuan / square meter compared with the previous one. However, the opening attracted nearly 100 property buyers and sold more than 60 housing units in the morning. Buyers said that the new deal was aimed at second-hand housing, which had little impact on new houses, and they were worried that prices would rise.
[tax evasion]
Yin and yang contract, judicial decision tax avoidance or increase
"20% tax is too heavy, this is not the full city is yin yang contract ah!" for second-hand housing 20% of the tax, some netizens said that yin and yang contract will become the next second-hand housing of the "standard contract." The so-called "Yin and yang contract" means that the two sides of the second-hand house sign two contracts, one is the real transaction price, the other is to avoid the false transaction price of the individual tax. For example, a second-hand house with a original price of 1 million yuan and a real transaction price of 2 million yuan is an example. If the new deal takes 20% of the individual tax, it is necessary to pay a personal tax of 200 thousand yuan. If the contract is signed, the transaction price is filled in 1 million yuan, then the difference part of the second-hand house is zero, and there is no need to pay a penny of the individual tax. . However, from the current situation of the actual collection of individual taxes in Nanjing, the tax department will assess the price of second-hand housing which is obviously lower than the market price, and the two parties must collect the tax and fee according to the evaluation price. Therefore, the scope of evading contracts is limited.
counterfeit debt facts, through judicial decision
"yin yang contract? Weak explosion!" an industry person in Nanjing said that the success rate of the tax avoidance of yin and yang can not be guaranteed by one hundred percent, the simplest and effective way can be fined directly to the purchaser by the application of the law. To save more taxes and fees. The person said that the second-hand housing buyers and sellers can forge the facts of arrears, and apply for judicial decisions from the buyer's court, asking the seller to repay the money. The seller indicated that he was willing to compensate the room, and the court would pay the second-hand housing to the buyer. However, such a tax avoidance method needs to be tested by the judiciary, otherwise it will constitute an illegal act. Hu Juanjuan, director of marketing at home, said that such a tax avoidance is undesirable and needs more risks.
the most "loss" of tax avoidance measures as long as a few hundred yuan
in addition to the Yin and yang contract, the judicial decision, according to the current "five articles of state" rules, the sale of second-hand housing in the name of the company has no collection of 20% income provisions, some second-hand houses can be tax avoidance through this path. However, there are many problems involved in the sale of houses under the name of the company, and ordinary buyers are easily trapped in them, resulting in damage to their interests.
in the various tax avoidance methods enumerated by netizens, the most "loss" and the most convenient and effective method is achieved through divorce and marriage. This method of tax avoidance is divided into three steps: the first step, the divorce between the two parties and the couple; the second step, the seller's owner and the buyer of the opposite sex marry, the house property card added to the other name, then the divorce, the house belongs to the buyer's opposite sex; the third step, the husband and wife of the two parties to marry each other. As a result, the total cost of second-hand housing needs only marriage, divorce costs, plus the cost of the name of the real estate card, as long as a maximum of hundreds of yuan can do a suite of transactions. Such a tax avoidance method can save tens of thousands or even hundreds of thousands of Yuan transfer fees.
"the enforcement rules have not come out yet. We are just guessing that the risk of tax avoidance is very large." Zhang Hui, the Secretary General of the Nanjing real estate promotion association, said.
tax valuation and other details of
second hand housing tax according to the transfer income 20%, when the policy is implemented in Nanjing?
time delimited according to the date of delivery?
balance calculation whether the two hand room decoration, maintenance, property, loan costs
whether the policy housing transaction also levied 20% individual tax?
5 years and the only home for a second-hand housing transaction is exempt from individual tax?
is there a tax exemption for selling and buying a house within one year?
two suite down payment ratio?
the previous night to yesterday People have encountered many problems concerning the new tax policy on "five states" rules, which have become the most concerned topic in the real estate market of Nanjing.
"we can't answer you all the questions you are asking now. We are waiting for the provincial policy." The responsible person in charge of the Nanjing Municipal Housing Construction Commission said in a reporter's interview that at present, people are very concerned about the tax collection, the expansion of the limited purchase range and the proportion of the first payment of the two suites, but because the office of the State Council has just issued a document, the policy needs to be implemented step by step, and the implementation rules of Nanjing must also be written in Jiangsu province. After that, it can be determined.
(micro-blog), vice director of the Financial Research Institute of the development research center of the State Council: to prevent a significant reduction in the supply of second-hand housing and a short-term impact on market prices.
Xu Xiaonian (micro-blog) (Professor of finance at CEIBS): first, the "ten articles" do not work, and "Five" can work. Second, never understand the market from the beginning to the end. Third, it is not necessary to bear the cost of policy mistakes. In game theory, there is a saying that "the last game is not a bureau".
Chen Zhiwu (micro-blog) (famous economist and tenured professor of Yale University): seize the opportunity to rob.
Dong Fan (micro-blog) (micro-blog) (director of the real estate research center of Beijing Normal University): to control the hope: 1, control is no longer for the fight, for face; 2, not to stop the improvement, pension and school district housing demand to realize, do not make young people dare not marry or be forced to divorce; 3, the growth rate of fiscal revenue far exceeds GDP growth, enterprises, 100 The surname is very heavy, do not force everyone to immigrate; 4, hard to collect 20% income tax also can, but should deduct the interest expense, depreciation, property fee, maintenance fee, intermediary fee, and paid tax in the value added first.
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Hongkong, China: there is no personal income tax concept in Hongkong, but it is divided into tax and salary tax, which is divided mainly according to income sources. All sellers must pay SSD (extra stamp duty) for sale in 3 years, which accounts for 15% of the total transaction value and no more than 3 years' SSD.
Britain: if the seller is a self occupied house, it will not be taxed. If it is a non - self - living housing, the income of the assets exceeds the tax levy point, subtracts the exemptions of each natural person every year, and after about 10 thousand pounds, the tax is taxed by 18%-28%.
France: the housing tax rate for self occupied housing is 7%-10%, and the rate of non self occupation is about 20%.
the United States: affected by the outcome of the fiscal cliff negotiations, the new US personal or family income tax rate is between 15% and 20%. The minimum income group will enjoy the corresponding reduction of this tax.
Japan: if the yield exceeds 30 million yen, it will need to pay taxes, less than 30 million yen is zero. Housing prices in Japan have been changing little or even slightly over the past few decades, so it is impossible to earn more than 30 million of private housing sales. If the house held less than 5 years and sold more than 30 million, the tax rate over 30 million was 39%; if the house was held for more than 5 years, the income was more than 30 million, but less than 60 million, the tax rate of more than 30 million was 14%, higher than 60 million, and over 60 million part of the tax rate was 20%.