Adjust and improve relevant tax policies, strengthen tax collection and management, and adjust the business tax policy for individual transfer of housing. Individuals who purchase houses for less than five years shall be taxed in full according to their sales income. The tax authorities should take further measures to ensure that the policies are put in place. Strengthen the supervision and inspection of land value-added tax collection and management, focusing on land value-added tax liquidation inspection for real estate development projects whose pricing obviously exceeds the surrounding housing prices. Increase the application of real estate price evaluation technology, strengthen the pilot and promotion of tax collection and management of stock housing transactions, and resolutely plug the tax loopholes caused by the "yin-yang contract". Strictly implement the personal transfer of real estate income tax collection policy.
I. Regulations
(a) strictly implement the national policy of collecting business tax and personal income tax on individual transfer of housing. The financial department shall, jointly with the departments of taxation, housing and urban-rural construction, timely and dynamically adjust the minimum taxable value of stock housing transactions according to market conditions, and resolutely plug the tax loopholes arising from the "Yin-Yang contract".
(two) the implementation of differentiated land value-added tax collection rate. Real estate development enterprises should report the land cost, Jian 'an cost and sales price of the project to the housing and urban-rural construction department for the record before the sales of newly opened projects, and increase the withholding rate of land value-added tax for real estate development projects with excessive pricing and expected value-added amount with the approval of the tax authorities. The specific measures shall be formulated and promulgated by the tax authorities in conjunction with the housing and urban-rural construction departments.
(three) to strengthen the supervision and inspection of land value-added tax liquidation. Focus on the liquidation inspection of real estate development projects that have reached the land value-added tax liquidation standard but have not applied for liquidation, and the pricing has obviously exceeded the surrounding housing price level.
(4) Continue to consolidate the achievements of the purchase restriction policy. From the day after the issuance of this notice, 1 housing (including newly-built commercial housing and second-hand housing) is limited to households with registered residence in this city (including servicemen stationed in Beijing, families of armed police and families with valid work residence permit in Beijing, the same below), and households with valid temporary residence permit in this city who have paid social insurance or personal income tax in this city for more than five years (inclusive). For households with registered residence in this city who already own 2 or more houses, households with non-registered residence in this city who own/kloc-0 or more houses, and households with non-registered residence in this city who cannot provide valid temporary residence permits in this city and have paid social insurance or personal income tax payment certificates in this city for more than 5 years (inclusive), sales to them in this city will be suspended.
(5) Strengthen the qualification examination of buyers to ensure that the purchase restriction policy is put in place. Housing and urban-rural construction departments should work with public security, taxation, civil affairs, human resources and social security departments to further improve the information sharing and qualification verification mechanism for buyers. The purchaser who provides false certification documents shall not go through the formalities of property right registration, and shall bear the corresponding economic and legal responsibilities. Real estate development enterprises and real estate brokerage agencies that fail to strictly verify the qualifications of buyers and sign commercial housing sales contracts or agency contracts in violation of regulations will be severely dealt with according to law.
Legal basis:
In order to further improve the regulation of the real estate market, gradually solve the housing problem of urban residents, and promote the stable and healthy development of the real estate market, following the "National Eight Articles 10", the State Council promulgated the "National Eight Articles" on 20 1 1 to guide the national property market policy, and then local governments successively issued local implementation rules to further regulate the property market. -Notice of the General Office of the State Council on Further Improving the Regulation of the Real Estate Market.