type of housing

Beijing raised minimum tax price of second-hand House transaction, raising this from the beginning of tall boots, yesterday finally fell to the ground. Municipal local taxation Bureau, Finance Bureau, and municipal construction Committee yesterday jointly issued the circular on strengthening tax collection and management of the resale housing transactions (hereinafter referred to as the circular). Local tax departments under Beijing's latest real estate transactions the old republic power leveling, such as price,Price of a new tax, but does not open. 　　But by the second-hand House transaction declared transaction value and then by the local tax departments to check, low rate of the declared value, in accordance with the authorized tax ad valorem taxes. By determining new tax assessment value of the notification display, municipal local taxation Bureau, Finance Bureau, and the municipal construction Committee, refer to the latest trading prices of real estate in Beijing, and consideringBuilt housing types, ages, floors and other factors, integral assessment of regional trading prices of existing homes in Beijing. Second-hand House transaction online trading of second-hand houses on both sides of the contract signing and accurately reported House prices, tax authorities after the acceptance, for second-hand House transaction value declared by the taxpayer in accordance with assessed value, in accordance with the tax the declared value; for ShenAnd without a legitimate reason for the low price significantly, at the price the calculation of the approved tax; there are justified reasons, based on the declared price of taxing. According to reports, approved the tax price references second-hand House transaction price estimates to determine. This means that the second-hand House transaction price appraisal value will be approved by the tax authorities to tax the main basis for the price, based on this judgement declared contractPrices are low. 　　However, the land tax Department has not released this time prices of second-hand House transaction prices and approved the tax assessment value. Minimum tax adjustment of price for 5 years it has been learned that Beijing currently lowest tax rate of second-hand House transaction, use version that was published in 2006, experienced price increases in recent years, prices and the calculation of the minimum actual transaction price gapLarge, some second-hand House transaction using the "contract of yin and Yang" violations, at a lower price to hidden swtor power leveling, achieve the purpose of tax avoidance. Three organizations that have the new policy will be performed starting from the 10th, and will have a definite policy transition period of adaptation. Second-hand House transaction the parties for the sale contract (Internet) time under contract shall prevail. That is, on December 10Yihou, through the municipal construction Committee network check second-hand House transaction contracts system are executed according to the new policy. Prices are too low causes the calculation of interpretation of "contract of yin and Yang" Beijing in the implementation of the minimum tax, is donghuamen regions with the highest regional price, only 9,621 Yuan/square meter; jianwaidiqu 7,725 Yuan/square meter; Zhongguancun (000931) area of 7,549 Yuan/square meter. Even high-grade special lowest tax price of second-hand House transaction projects, projects with the highest per square meter would be more than 10,000 yuan. 　　In line with Beijing's current house price gap. "Contract of yin and Yang" has become the secret known to everyone in the second-hand House transaction. Centaline introduction of North China area General Manager Li Wenjie, so-called second-hand House "Yin and Yang contract "that the parties entered into two contracts, one on the price is real; a separate external is to conduct tax return, is a" low-price contracts ", this" tax ". In October 2009, the CBRC Bank loan evaluation must refer to residential construction Commission network signed a contract with the relevant provisions on the "contract of yin and Yang" restriction. But if they are all sold second-handRoom, buyers and sellers can still use "Yin-Yang contract" to avoid tax. 　　Li Wenjie believes that the Beijing determined according to the latest trading prices of existing homes to evaluate price, prices will significantly improve the calculation of minimum and local tax departments are not announced a minimum tax, which will maximize containment "yin and Yang of contract". However, the "hanging appetite" minimum tax price might beAfter trying several times, can touch some preliminary law. 　　Minimum tax and prices even higher, lower than market prices, thus eliminated "contracts of yin and Yang", just by the increase in minimum tax price, which is impossible. Effect new policies conducive to Vice President, real estate prices overall dropped chain Lin Qian believed that two policies simultaneously introduced, shows that the GovernmentAdjustment of the basic approach is close to the market situation, protect the grassroots House, high real estate for sale are subject to higher taxes. Chain home estate Lin Qian, Deputy Chief Executive considers, first, to raise the minimum prices for the calculation, effectively filled the old tax loopholes, ensuring transparency in the trading prices of real estate. Second, the grass-roots level, buyers you want transaction costs due to raise the minimum tax price increaseWill offset the general housing standard changes brought about by tax concessions, most or even the net effect, net purchasing power increases. Thirdly, luxury villas, such as high taxation of real estate trade enhancement, it is necessary to raise the minimum tax price increases of the high tax burden, while also being excluded in the new General House addition to the standard tax concession areas, this is also consistent with the current regulation limit of investment under "real"Direction, conducive to the overall stabilization in house prices drop in Beijing. 　　Beijing Zhongyuan market research analysis were of the view that the adjustments bring part of the transaction may increase taxes more than 50%. According to the Research Department, currently in Beijing's second-hand House transaction, the majority of transaction tax avoidance is not very big, especially credit customers. Existing tax avoidance of transactions mainly all amounts customers。 This accounts for around about 40%, in accordance with the minimum standards of tax payment of taxes, is expected to change after the standard, this part of the home buyer may take more than tax 50%. 　　And most just need to rely on loans for purchasing, for now, standards directly impact the calculation of changes is small. 　　Focus why publication of assessed value and the tax prices? The land tax DepartmentNot published second-hand House transaction prices approved tax assessed value, and price. Li Wenjie, this form is similar to the approach in Shenzhen is now in force. Tax authorities do not announce the tax price, but will let buyers and sellers to declare themselves. "Even if the adjustment, the new tax would certainly lower than in the actual transaction price, announced a new standard, let those who want a loopholeWith reference, in accordance with the minimum price to return. Does not disclose, just don't know what the contract prices of yin and Yang. "However, in accordance with published yesterday by the circular, low rate of the declared value, and without proper reason, pressing the authorized tax tax the price. Whether there will be actual price higher than the approved the tax price. In response, local tax departments did not give the implementing fineThen. Said Li Wenjie, taken in Shenzhen is not done. 　　That is, if the declared prices significantly lower than the lowest taxable price, tax departments are not handled, the Housing Authority was unable to transfer. 　　Justify what is influencing home values? According to the circular, second-hand House transaction reporting and without a legitimate reason for the low price significantly, by approved the tax price signTax; there are justified reasons, based on the declared price of taxing. What constitutes a "good reason"? Three organizations that, justification is the objective, physical factors that affect home values, such as housing, environment, quality factors, and so on. 　　Tax price approved in the new approach, has been considering the floor age, type of housing, construction and other factors significantly affect home values. LeeB Wen Jie said, such as housing quality problem occurs before, or have damage repair, home values lower. 　　In addition, some extreme examples, such as unexpected deaths have occurred in the housing, also makes the houses at a discount. Experts said that tax authorities should announce the refined standards of justification, only to broad "justification" to sentenceBreaking tax price of housing, lease space of power may occur.