Beijing announces five tax rules of the state. Dec

2022-07-22
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Beijing announced the "five national" tax rules, decoration costs can be deducted before tax

minnan.com, April 3 - after Beijing implemented the detailed rules for the regulation of the State Council's real estate market, the Beijing Local Taxation Bureau answered the question of levying personal tax on housing transfer income. The detailed standards of Beijing Local Taxation Bureau will be implemented from March 31

the relevant person in charge said that if the taxpayer can determine the original value of the house and the relevant reasonable expenses, the individual income tax will be calculated at the 20% tax rate based on the balance of the house transaction price minus the original value of the house and the relevant reasonable expenses; If the corresponding certificate of the original value of the house cannot be provided, and the competent tax authority fails to verify the original value of the house through the tax collection and management, housing registration and other information systems, the individual income tax shall be calculated at the approved collection rate of 1% of the house transaction price

how to calculate the original value of houses? Five types of houses are different

the original value of houses is an important basis for the collection of personal income tax. According to reports, according to different housing sources, Beijing calculates the original value of different houses in different ways

commercial housing: the house price actually paid and the relevant taxes paid when purchasing the house

self built housing: construction costs actually incurred and relevant taxes actually paid when building and acquiring property rights

affordable housing (including fund-raising cooperative housing and comfortable housing): the house price actually paid by the original buyer and relevant taxes, as well as the land transfer fee paid according to the regulations

purchased public housing: the housing price of the standard area of public housing calculated according to the local affordable housing price, plus the actual housing price paid for the original purchase of public housing exceeding the standard area, as well as the income and related taxes paid to the financial department (or the original property right unit) as required

urban demolition and resettlement housing: specific provisions are made for different situations

it is understood that if the taxpayer can provide a unified tax invoice for the actual payment of decoration expenses, and the name of the payer listed on the invoice is consistent with the owner of the transferred house, after the examination and approval of the tax authority, the decoration expenses actually incurred before the transfer of the transferred house can be deducted within the following specified proportion: the purchased public housing and affordable housing, the maximum deduction limit is 15% of the original value of the house; The maximum deduction limit for commercial houses and other houses is 10% of the original value of the house. The taxpayer's original house purchase is a decorated house, that is, if the contract indicates that the house price includes decoration expenses (paved floors, equipped with sanitary ware, kitchenware, etc.), the decoration expenses shall not be deducted repeatedly

the relevant person of Beijing Local Taxation Bureau said that if the housing transaction price declared by the taxpayer is significantly lower than the market price and there is no justified reason, the competent tax authority has the right to verify its transfer income according to the relevant information according to law. Xinhua news agency, April 2

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