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A few days ago, I went to official website to consult the tax and fee standards of French auction houses, and today I received a reply from the tax bureau.
Q: Is the collection standard of value-added tax currently levied by auction houses correct? Is personal income tax levied at 3% or 20% of the difference? Reply:
Hello:
Your inquiry has been received, and we reply as follows according to the information you prompted:
For your inquiry about how to collect the value-added tax on auction property, please refer to the relevant provisions of Annex 2 "Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax" of State Taxation Administration of The People's Republic of China (Caishui [2016] No.36) of the Ministry of Finance of People's Republic of China (PRC):
1. During the pilot period of camp reform, the pilot taxpayers [refer to taxpayers who pay VAT in accordance with the Implementation Measures for the Pilot Reform of Business Tax to VAT (hereinafter referred to as the Pilot Implementation Measures)] sell real estate.
1. General taxpayers can choose to apply the simple tax calculation method when selling real estate acquired before April 30, 20 16. The sales amount is the balance of the total purchase price and extra expenses minus the original purchase price of the real estate or the appraisal price when the real estate is acquired, and the tax payable is calculated at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
2. General taxpayers who sell their self-built real estate before April 30, 2006+2065438 can choose to apply the simple tax calculation method, and calculate the tax payable at the rate of 5%, with the total price and extra-price expenses obtained as the sales amount. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
3. Ordinary taxpayers who sell their real estate (excluding self-construction) acquired after May 20 1 20 16 shall apply the general tax calculation method, and calculate the taxable amount based on the total price and extra expenses obtained. Taxpayers should deduct the original purchase price of the real estate or the balance of the fixed price when acquiring the real estate from the total price and extra-price expenses obtained, pay taxes in advance at the place where the real estate is located at the withholding rate of 5%, and then file tax returns with the competent tax authorities where the institution is located.
4. General taxpayers selling their self-built real estate after May 20 16 1 day shall apply the general tax calculation method, and calculate the taxable amount with the total price and extra expenses obtained as the sales amount. Taxpayers should pay taxes in advance at the location of the real estate at the rate of 5% according to the total price and extra-price expenses obtained, and then file tax returns with the competent tax authorities where the institution is located.
5. Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) shall take the total price and extra-price expenses obtained minus the original purchase price of the real estate or the balance after acquiring the real estate as the sales amount, and calculate the taxable amount at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
6. Small-scale taxpayers selling their self-built real estate shall take the total price and out-of-price expenses as the sales amount, and calculate the tax payable at the tax rate of 5%. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
7. General taxpayers of real estate development enterprises can choose to apply the simple tax calculation method when selling old real estate projects developed by themselves, and pay taxes at the rate of 5%.
8. Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%.
9. Real estate development enterprises shall prepay the value-added tax at the rate of 3% when they pre-sell the developed real estate projects.
10. Houses sold and purchased by individual industrial and commercial households are exempt from value-added tax in accordance with the provisions of Article 5 of Annex 3, Transitional Policy Provisions for Changing Business Tax to Value-added Tax. Taxpayers should pay taxes in advance in the place where the real estate is located according to the above tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
1 1. Other individuals sell their purchased (self-built) real estate (excluding their purchased houses), and the sales amount is the balance of the total purchase price and extra-price expenses minus the original purchase price of the real estate or the appraised price when purchasing the real estate, and the taxable amount is calculated at the tax rate of 5%. "
2. According to the Circular of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), Annex 3, Transitional Policy Provisions on Changing Business Tax to VAT.
1. If an individual sells a house that has been purchased for less than 2 years, he shall pay the full value-added tax at the rate of 5%;
2. Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from value-added tax. The above policies are applicable to areas outside Beijing, Shanghai, Guangzhou and Shenzhen. The value-added tax payable under different circumstances is different.
Three. With regard to personal income tax, it is suggested to refer to the provisions of the Official Reply of State Taxation Administration of The People's Republic of China on the Collection of Personal Income Tax on Individuals Obtaining Income from House Auction (Guo [2007]1145).
It is stipulated that when individual income tax is levied on the house auction income obtained by collectives and individuals through the auction market, the original value of the house shall be deducted according to the legal, complete and accurate vouchers provided by taxpayers; If a complete and accurate proof of the original value of the house cannot be provided, and the original value of the house and the tax payable cannot be correctly calculated, personal income tax shall be calculated and paid at 3% of the total transfer income. "
The above reply is for reference only, and the specific taxation is subject to the confirmation of the competent tax authorities.
There are two points above. Value-added tax is exempted for two years, and levied at 5% for less than two years. Personal income tax will be levied at a reduced rate of 20% for those who can provide complete invoices in the past, and at a reduced rate of 3% for those who cannot provide complete invoices.