An Interpretation of the Notice of the State Administration of Taxation on Relevant Issues Concerning the Declaration of Deed Taxes

Postdate: 2016-11-09

First, the notice issued to the background

"Circular of the State Administration of Taxation on Several Specific Issues Concerning the Implementation of Integrated Management of Real Estate Taxes" (Guo Shui Fa [2005] No. 156) stipulates that taxpayers are required to submit invoices for the sale of immovable property in tax declaration. In the implementation of the above provisions, some taxpayers are unable to obtain real estate sales invoices. In these cases, the issue of whether or not the tax authorities should accept the declaration of the taxpayers should be clarified.


Second, the main content announcement

The announcement made clear that the deed taxpayers are no longer required to provide two types of sales of real estate invoices at the time of declaration, and the requirements for the taxpayers' declaration of materials and the conditions for acceptance of the tax authorities under different circumstances. details as follows:

In the first case, according to the transfer of ownership of land and houses, the taxpayer can not obtain the real estate invoice, such as the original owner is missing, death or refusal to perform. Such a situation, the notice provides that the taxpayer may hold the original ruling of the people's court ruling and related materials for the deed tax returns, the tax authorities should be accepted.

The second type of situation is that the purchase of new commercial housing taxpayers in the processing of deed tax returns, due to the sale of new commercial housing real estate development enterprises have been canceled for tax registration or by the tax authorities as an abnormal household and other reasons, resulting in taxpayers can not get sales Real estate invoices. Such a situation, the announcement provides that the tax authorities to verify the situation should be accepted.


Third, the announcement

Notice that this announcement from the date of implementation. It should be noted that, according to the entity from the old, the program from the new principles, for compliance with the provisions of this notice, announced the date of publication of the deed tax returns have not been processed before the taxpayer, this announcement, The provisions for the deed tax returns.


State Administration of Taxation

October 09, 2015

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