Real estate includes three kinds of land attachments, while movable property does not belong to land attachments.
Paragraph 2 of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates: "Real estate refers to the property that cannot be moved or will change its nature and shape after being moved, including buildings, structures and other land attachments."
Item (2) of Article 9 of Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates: "Other land attachments refer to other real estate attached to the land other than buildings and structures."
Thus, the main difference between movable property and immovable property lies in whether it can be moved or whether it will cause changes in nature and shape after moving. Synonym of real estate, namely land attachments, includes buildings attached to land, structures attached to land and other land attachments.
Extended data
The role of implementing real estate registration
Establish a unified real estate registration information management platform to build a clear property right foundation for the formation of a unified national real estate trading market.
Realize the real-time sharing of registration information at the national, provincial, municipal and county levels, exchange information among relevant departments, and reduce the repeated submission of information by real estate registration applicants.
The difference between real estate license and real estate license
In addition to the real estate license, the state-owned land use certificate, real estate ownership certificate, other ownership certificate, forest right certificate, sea area use certificate and other documents will no longer be issued in the future, but the real estate license and property right registration certificate will be issued uniformly.
Information "upgrade": the certificate of immovable property right has increased the laser area and the unit number of immovable property, and is the only "ID number" of immovable property in China. Increase the service life, get the price and share the construction area, and the information is more transparent.
Xinhuanet-Real Estate Certificate "On Duty"