On January 25 this year, the Guangdong Provincial Department of Finance and the State Administration of Taxation, the Guangdong Provincial Taxation Bureau issued the "Notice on the Implementation of Inclusive Tax Reduction and Reduction Policies for Small and Micro Enterprises in Our Province", which reduced the value-added tax small-scale taxpayers by 50% % levy resource tax, urban maintenance and construction tax, real estate tax, urban land use tax , stamp tax, cultivated land occupation tax and education surcharge , local education surcharge.
Recently, the Shenzhen Real Estate Registration Center followed up and issued relevant tips.
In this regard, some practitioners in the real estate industry have interpreted the tax reduction and exemption in second-hand housing transactions based on relevant policies. They believe that Shenzhen second-hand housing transferred after February 1, 2019 VAT surcharges and decals will be charged at half the rate , arousing heated discussion among citizens.
html On February 19, the relevant person in charge of the Shenzhen Municipal Taxation Bureau responded to reporters that the sale of real estate by natural persons did fall within the local tax categories of small-scale taxpayers (urban maintenance and construction tax, stamp duty, education surcharge and local education surcharge ) Among the applicable scope of preferential tax reduction policies.The tax collection system of the Shenzhen Municipal Taxation Bureau has been modified on January 30, and eligible natural persons have automatically received exemptions and reductions.
Small-scale taxpayers targeted by preferential policies include ordinary citizens
Recently, the Shenzhen Real Estate Registration Center issued a "Warm reminder on filling in and submitting the "VAT Small-scale Taxpayer Tax Reduction and Exemption Declaration" on its official website. The reminder shows that according to the "Notice on the Implementation of Inclusive Tax Reduction and Reduction Policies for Small and Micro Enterprises in Our Province", small-scale taxpayers of value-added tax can enjoy preferential policies for reduction and exemption of urban construction and maintenance tax , education surcharge, local education surcharge, and stamp tax .
Enterprises, institutions, and individual industrial and commercial households that are small-scale taxpayers of value-added tax should fill in and submit the "Small-scale Value-Added Tax Payment" when applying for first-time real estate registration, transfer registration, change registration involving back payment of land price, etc. Personal Tax Reduction and Relief Declaration Form".
It is reported that the value-added tax surcharge in second-hand housing transactions usually includes urban construction and maintenance tax, education surcharge, local education surcharge, etc. In this regard, some practitioners in the real estate industry believe that second-hand house sales also enjoy this discount.
What is a small-scale VAT taxpayer?
The relevant person in charge of the Shenzhen Municipal Taxation Bureau stated that the "Notice of the Ministry of Finance and the State Administration of Taxation on Unifying the Standards for Small-scale Value-Added Taxpayers" stipulates the standards for small-scale VAT taxpayers:
First, small-scale VAT The standard for taxpayers is the annual sales tax subject to value-added tax of 5 million and below;
The second is units and individuals that have registered as general taxpayers of value-added tax in accordance with Article 28 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" , before December 31, 2018, you can transfer to register as a small-scale taxpayer, and the undeducted input tax will be transferred out.
In response to the question "Can ordinary citizens enjoy the VAT surcharge reduction and exemption when buying second-hand houses?", the relevant person in charge of the Shenzhen Municipal Taxation Bureau further explained that the tax reduction preferential policy is an inclusive policy of the State Council. This policy targets Small-scale taxpayers include ordinary citizens who are not individual industrial and commercial households.
Preferential policies are not directly related to real estate market regulation
The relevant person in charge of the Shenzhen Municipal Taxation Bureau introduced that the behavior of natural persons selling real estate is subject to the local taxes of small-scale taxpayers (urban maintenance and construction tax, stamp duty, education surcharge and local education surcharge) ) are within the scope of application of preferential tax reduction policies. How to declare
?
If you belong to an organization or individual industrial and commercial household, you only need to fill in the declaration form to enjoy it; if you belong to a natural person, you do not need to submit other information to enjoy it.
The tax collection system of the Shenzhen Municipal Taxation Bureau has been modified on January 30. Natural persons who meet the conditions of small-scale VAT taxpayers have automatically received exemptions.
From January 1 to February 15, the Municipal Real Estate Registration Center has accepted 1,528 properties that have filled out the "VAT Small-scale Taxpayer Tax Reduction and Exemption Declaration". Among them, 392 units that meet the preferential conditions have been processed, 1,131 units are in the process of processing, and 5 units that do not meet the conditions for tax reduction have been refunded.
It is worth noting that the above-mentioned "VAT Small-scale Taxpayer Tax Reduction and Exemption Declaration" data filled out and submitted not only includes the first and transfer registration required for second-hand housing transactions, but also includes the application for first-time registration of real estate, involving back payment Registration of changes in land price and other tax-related matters.
According to industry insiders, this policy is an inclusive tax reduction policy for enterprises issued by Guangdong Province. It is mainly to further support the development of small and micro enterprises and ease the financial pressure of small and micro enterprises. It is part of the national tax reduction and fee reduction policy. It is not considered a real estate control policy.
Previously, the Shenzhen Municipal Housing and Urban-Rural Development Bureau stated in response to media interviews that the above-mentioned preferential tax policies are not directly related to the regulation of the Shenzhen real estate market. At present, Shenzhen still maintains the continuity and stability of regulatory policies and carries out real estate market regulation in accordance with the relevant requirements of the central and provincial governments. At present, the market operation is generally stable, and there are no plans to introduce relaxing control policies.
Source Shenzhen Evening News
Editor Yu Hongjie Editor-in-Chief Li Yan
