1998 to buy the house is not full five When the transfer of the old premises do not dispute cited 特命战队go busters

1998 to buy the house is not "full five"? The transfer of the old house is not controversial transfer – the second-hand housing transactions in the "full 5" housing can be calculated from the time of purchase? Reporters from the Haidian District Local Taxation Bureau was informed that the day before, the Beijing first intermediate people’s court administrative cases of individual citizens sued the Haidian District tax bureau of final appeal upheld the judgment, the sale of second-hand housing in the sale of housing for the identification of the time of purchase, should be made when proof of ownership or paid as a transfer tax basis. The old house do not permit the transfer when the controversial reporter from the Haidian District Local Taxation Bureau learned this case caused by the administrative reconsideration cases happened. November 27, 2014, the citizens of Haidian District will be located in a residential area as a second-hand housing transfer to others. This is a set of houses, sang in 1998 had to buy commercial housing, but after the purchase of a mulberry neither pay taxes, no housing management department to handle the housing housing ownership certificates, until April 1, 2014, only in Haidian District sang a tax department to pay taxes, and in September 5th of that year for the housing property certificate the house. In view of this, in November 27, 2014, when a mulberry to Haidian District Local Taxation Bureau second tax office for housing transfer declaration formalities, the staff on the basis of the submission of the deed tax payment certificate and certificate of housing ownership by the date stated, in accordance with the relevant laws and regulations such as the provisions of the collection of business tax, urban construction tax, education, local education surcharge fee additional, personal income tax and other taxes should be paid a total of 797165.22 yuan. Then, in January 20, 2015, the normative documents on a mulberry tax tax tax and tax on the basis of the objection, and to the tax authorities at a higher level — Haidian District Local Taxation Bureau oral application for administrative reconsideration. "Five" is not determined by the purchase time administrative reconsideration case, the main objection is how to determine the purchase of the housing, and how to determine the tax. Some think the mulberry house purchase since 1998 2014, when the sale has been more than 5 years, in line with the policy of legal provisions on personal transfer occupied for more than 5 years, and is the only family life of their own income, exempt from personal income tax, and business tax rules. Therefore, it is necessary to refund the personal income tax and the business tax levied by the tax department. Haidian District Local Taxation Bureau after hearing that the legal recognition of the housing purchase time, is to get paid as proof of ownership or when the transfer tax basis, rather than to the actual purchase time as tax basis. In the case, although the actual purchase of housing is 1998, but it is in the deed tax paid in April 2014, as well as the housing property certificate in the year of September. Therefore, in November of the same year, when the transfer of the housing will be sold, in accordance with the provisions of the statutory housing purchase time of less than 5 years, the need to levy personal income tax and full sales tax. Because of the administrative reconsideration of the decision, in June 2, 2015, sang to the Beijing City People’s Court of Haidian District administrative proceedings, and was dismissed all claims after the decision 1相关的主题文章:

« »

Comments closed.