The "Announcement of the State Administration of Taxation on Issues Concerning Deed Tax Declaration" (State Administration of Taxation Announcement No. 67 of 2015) promulgated and implemented at the same time on September 25, 2015 stipulates that when handling deed tax declaration There are two situations in which a house purchase invoice may not be provided: First, if the ownership of land or houses is transferred according to the effective legal documents of the People's Court or Arbitration Commission, and the taxpayer cannot obtain an invoice for the sale of real estate, he or she may present the original execution ruling of the People's Court and relevant relevant documents. The tax authorities shall accept the materials required for deed tax declaration. Second, for newly-built commercial houses, when taxpayers who purchase newly-built commercial houses apply for deed tax returns, the taxpayers are unable to obtain the sales tax due to reasons such as the real estate development company selling the newly-built commercial houses having canceled their tax registration or being listed as an abnormal household by the tax authorities. For real estate invoices, the tax authorities shall accept them after verifying the relevant circumstances.
Regarding the two situations to which this announcement applies, the second situation is easier to understand, that is: after the developer sells the new commercial housing, the developer has canceled the tax registration or is listed as an abnormal household by the tax authorities. , and other reasons similar to the two situations that cause the home buyer to be unable to obtain the real estate sales invoice for the newly purchased commercial house. Units and individuals who purchase the newly built commercial house can truthfully obtain the real estate sales invoice with the real estate transfer contract and a copy of the valid identity document, etc. Fill out the "Deed Tax Return" containing information such as "names, identification numbers and contact information of the recipient and transferor", "time of contract signing", "address and type of land and house to be transferred", "transaction price" and other information. Deed tax declarations will be accepted by the tax authorities after verifying the relevant circumstances.
Because in this case, the land and house transfer contracts involved are common required documents when the tax authorities handle deed tax collection matters, and the developers involved have already canceled their tax registration or been listed as such by the tax authorities. Abnormal households are the business scope of the tax authorities' daily collection and management, and the results can be easily obtained from the tax collection and management system, and it is not difficult to handle them.
However, for the first situation, that is, because the original owner of the land or house has disappeared, died or refused to enforce the law, the People’s Court or the Arbitration Commission has issued an effective legal document. If the ownership of land or house is transferred, in this case the taxpayer cannot obtain the real estate sales invoice issued by the original owner of the property. The recipient of the ownership of the land or house shall handle the deed tax payment with the original execution ruling of the people's court and relevant materials. In the case of declaration, since the relevant legal documents are not documents produced by the tax authorities but are judicial documents produced by the People's Court, and are not common in daily tax collection and administration, tax personnel and taxpayers are relatively unfamiliar with this and are prone to misunderstandings. Therefore, it is necessary to understand the relevant issues.
1. Arbitration Commission and Arbitration Documents
According to the provisions of the Arbitration Law of the People's Republic of China, the People's Government of the People's Republic of China shall be responsible for The municipal people's government of the city) organizes relevant departments and chambers of commerce to be unified and established, and is registered and established by the judicial administrative department of the province, autonomous region, or municipality directly under the Central Government. For contract disputes and other property rights disputes between citizens, legal persons and other organizations that are equal subjects, The statutory body for arbitration is the Arbitration Commission.
According to current legal provisions, the parties must voluntarily reach an arbitration agreement (including an arbitration clause entered into in the contract in advance and an agreement requesting arbitration reached in other written form before or after the occurrence of a dispute. Only if there is no final agreement to resolve the dispute) can the dispute be resolved by arbitration; if an application for arbitration is made without an arbitration agreement, the arbitration committee will not accept it.
The arbitral tribunal of the arbitration committee is the subject of exercising arbitration rights. After performing the legal arbitration procedures, the arbitral tribunal will make a corresponding mediation letter or award. The mediation document will become legally effective after it is signed by both parties; the award will become legally effective from the date it is made. The parties shall perform the award. If one party fails to perform, the other party may apply to the People's Court for enforcement in accordance with the relevant provisions of the Civil Procedure Law.
2. Relevant legal documents of the people's courts
The legal documents commonly used by the people's courts at all levels in my country include judgments, rulings, mediation documents, etc.
In terms of purpose, a civil judgment is a written decision made by the people's court in accordance with the law to resolve the dispute over the substantive rights and obligations of the parties in a concluded civil dispute or economic dispute case; a civil ruling is a written decision made by the people's court in the trial of a civil case or in a civil judgment. A written decision document made to resolve procedural issues during the execution process; a mediation letter is a legally binding document produced by the People's Court to handle civil cases and economic disputes through mediation in accordance with the law and based on the agreement voluntarily reached by the parties.
The parties must perform the legally effective civil judgments, rulings, mediation documents and other legal documents that should be executed by the people's courts; the parties must perform the awards of arbitration institutions established in accordance with the law. If one party fails to perform the aforementioned effective legal documents, as well as the debt documents that have been legally enforceable by the notary public, the other party may apply to the people's court with jurisdiction for enforcement.
After the people's court decides to accept an execution case, it shall issue an execution notice to the person subject to execution within three days, ordering him to perform the obligations specified in the effective legal document within the specified period, and bear the corresponding delay in performance period. debt interest or delay payment. If the person subject to execution fails to perform the obligations specified in the effective legal document within the period specified in the execution notice, the People's Court shall promptly take enforcement measures, prepare a ruling, and serve it to the person subject to execution. During the execution, if it is necessary to go through the transfer procedures for property rights certificates such as real estate certificates, land certificates, forest rights certificates, patent certificates, trademark certificates, vehicle and vessel licenses, etc., the people's court may issue a notice of assistance in execution to the relevant units, and the relevant units must handle it.
The effective judgments and rulings of the People's Court refer to the judgments and rulings made by the People's Court in accordance with the law that have executive content and have become legally effective. Rulings made by the People's Court for the legal execution of payment orders, effective mediation documents, arbitration awards, notarized creditor's rights documents, etc. are rulings stipulated in this article.
The ruling documents of the People's Court are applicable to both the trial stage and the execution stage. Enforcement ruling documents refer to ruling documents made by the People's Court in the execution procedure in order to ensure the execution of legally effective judgments, rulings or other legal documents. In judicial practice, enforcement rulings apply to the entire execution process.
3. The "Enforcement Ruling" specifically referred to in the announcement
Through the above analysis, it can be seen that there are many effective legal documents of the People's Court, including judgments and mediation documents involving entities. etc., there are also rulings involving procedures. The rulings include rulings at the approval stage and rulings at the execution stage. Rulings at the execution stage also include execution rulings, property preservation rulings, suspension, termination, and resumption of execution rulings, and correction of clerical errors. wait.
In judicial practice, when the People's Court deems it necessary to execute effective legal documents, for cases involving the transfer of land or house ownership, it will be based on legal documents such as effective judgments, mediation documents, or arbitration documents. "Execution Ruling of a certain People's Court" and "Notice of Assistance in Enforcement" and other execution documents. In practice, you must not confuse civil judgments, civil mediation documents, civil rulings or arbitration mediation documents, awards and execution rulings made by people's courts or arbitration committees on the transfer of relevant land or house ownership. In particular, you must not confuse execution rulings. At this stage, various civil rulings in a broad sense are confused with the special "execution ruling".
Article 1 of the "Announcement of the State Administration of Taxation on Issues Concerning Deed Tax Declaration" stipulates that "when the ownership of land or houses is transferred according to the effective legal documents of the People's Court or Arbitration Commission, taxpayers cannot obtain invoices for the sale of real estate If the deed tax declaration is made with the original copy of the People's Court's enforcement ruling and relevant materials, the tax authorities shall accept it." The "People's Court's Enforcement Ruling" referred to in this article refers to the special "Enforcement Ruling". In other words, when applying this provision that "taxpayers can apply for deed tax returns without providing real estate sales invoices," the taxpayer must provide the original "Execution Ruling of the People's Court" instead of the People's Court , the judgment made by the arbitration committee, and other effective legal documents for the transfer of land and house ownership through arbitration.
The tax authorities should implement the effective judgments and rulings of the People's Court. At the same time, they should also strengthen the study and understanding of relevant legal knowledge in order to correctly apply and implement the relevant provisions of tax policies and take maximum precautions. Tax Enforcement Risks.