The reporter learned from Fuzhou housing registration center that from April 11 (including 11), the implementation rules of deed tax and business tax preferential policies in Fuzhou Real estate transactions will be adjusted. Among them, the identification subject of the number of purchase units will be family-based. At the same time, the purchase time of individual transfer of housing will be determined according to the principle that the time of deed tax tax payment documentation and the recording time of all housing warrants is the first, no longer determined according to the signing time of the original house purchase contract. The identification subject of the number of purchase sets is no longer individual The detailed rules are clarified again. From April 11, the main body of the house purchase is the buyer himself and family members (including spouses and minor children), and the previous individual buyer is no longer the main body of the house purchase. At the same time, buyers who have previously issued house purchase certificates (personal first house purchase certificate and personal first house change certificate) according to the “Fujian seven articles” shall apply for deed tax declaration before April 10, 2016 (including 10 days), it is still levied according to the tax-related standards of “Fujian Seven Articles. If it is accepted from April 11 (including 11 days), it shall be submitted to Document No. 8 of Fujian finance and taxation [2016] (that is, the forwarding of the Ministry of Finance, the State Taxation Bureau, notice of housing urban and rural construction on adjusting preferential policies of deed tax and business tax in real estate transactions, the same below) the application for tax reduction and exemption type inquiry certificate stipulated. “If citizens have already held their first house purchase certificate and their first house change certificate, they should apply for transaction registration before April 10 (including 10 days), and the overdue certificate will not be used any more.” The relevant person in charge of Fuzhou housing registration center said. According to the above-mentioned people, for those who meet the policy of personal first house purchase and personal first house change, but do not meet the policy of family first house purchase and Family First House change, if they have not handled the policy of personal first house purchase, personal first change room inquiry certification procedures can be handled by holding personal identity documents (original) before April 10 (including 10 days). If the purchaser is unable to apply for the entrusted relative agency, it shall be handled by the trustee holding the identity documents (original) of the client and the trustee. If it has been accepted in the real estate archives or Citizen Service Center but has not received a certificate, it must be received and used before April 10 (including 10 days). The purchase time of housing transfer is determined according to the time of tax payment and the time of housing ownership record. The calculation time point of personal transfer housing business tax is also adjusted. The previous regulation is: if an individual purchases a house less than 2 years for external sales, the business tax will be levied in full; If he purchases a non-ordinary house for more than 2 years (including 2 years) for external sales, the business tax shall be levied according to the difference between the sales income minus the purchase price of the house. If an individual purchases ordinary housing for more than 2 years (including 2 years) for external sales, the business tax shall be exempted. The detailed rules stipulate that from April 11, 2016 (including 11th), the purchase time of individual housing transfer shall be determined according to the principle that the deed tax tax payment documentation time stipulated by the State Administration of Taxation and the recording time of all housing warrants are the first, no longer implement the “Fujian seven articles” according to the provisions of the original purchase contract signing time. For example, the relevant person in charge of Fuzhou housing registration center said: In 2012, Zhang Sanxiang bought a commercial house from the developer, and the contract signing time was March 11, 2012. At the beginning of 2014, I received the notice that the developer could handle the property right certificate, but Zhang San did not apply for the certificate. It was not until the end of 2015 that the property right certificate was recorded on December 23, 2015. Now Zhang San plans to sell this house. From the time recorded by the property right certificate to today’s calculation, the business tax should be levied in full for the housing less than 2 years. Industry: Many improved customers delay entering the market In fact, from the night before yesterday, the news that the deed tax and business tax preferential implementation rules for real estate transactions will be adjusted has begun to spread. Many real estate agents who have received the wind have informed customers to issue certificates and apply for deed tax declaration these two days. The reporter saw in the headquarters of Fuzhou housing registration center that the citizens who came to issue their first suite certificate lined up and the seats on the scene were full of people. You Chenghua, general manager of Chuangcheng real estate, said that the second-hand housing market in Fuzhou was quite active after the year, and the performance of many intermediaries had reached a new high in recent years. Therefore, many intermediaries felt suddenly about the coming of this adjustment. “The detailed rules have little impact on the demand, and have the greatest impact on the demand for improvement.” Guo Hua, the general manager of Luite real estate, told reporters that in this year’s second-hand housing transactions, the proportion of demand for improvement is at least 30%. After the main body of the determination of the number of house purchases turned back to the family, many improved needs became the second suite. At the same time, after the adjustment of the purchase time of housing transfer, the taxes and fees of some houses will also be increased, thus increasing the purchase cost of improved demand. “There is no doubt that after the introduction of the detailed rules, some customers will fall into a wait-and-see state again, delaying the pace of entering the market.” Guo Hua said. In addition, some intermediaries are also worried that for those customers who have signed the contract but have not yet completed the formalities, because the tax commitment at the time of signing the contract is different from that after the implementation of the detailed rules, if there is no time to complete the transfer of ownership in these two days, there may be disputes due to expenses. Reminder: In order to facilitate the masses, Fuzhou housing registration center is located at the central headquarters (200 Fuyu Road) and the public service center (4th Floor, Public Service Center, 69 Gaoqiao Road) both offices have added windows and added business backbones to answer questions and provide delayed services. Meanwhile, the two offices are open on April 9 (Saturday) and 10 (Sunday) to provide services for citizens who enjoy the current preferential tax policies. Among them, the headquarters of the center will delay the service until the last masses get off work on the 10th (Sunday). Fuzhou housing registration center specially reminded that in order to avoid congestion and jointly create a relaxed working environment, the buyers who are not affected by the above-mentioned implementation rules (for example, those who have no housing under the name of family members and now purchase one set of housing can still enjoy the relevant deed tax concessions according to regulations after April 11 and are not affected by the above-mentioned implementation rules), you can go through relevant formalities after April 11, and do not need to go through them before April 10. (Reporter Qiu Yeqian/Wen Xiao chundao/tu intern Lin Yufang)
