|
|
|
Notice of the Ministry of Finance and the State Administration of Taxation on Deed Tax Policies concerning the Fund-raising by Enterprise by Means of Sale and Leaseback
[Partially Invalid]
|
|
财政部、国家税务总局关于企业以售后回租方式进行融资等有关契税政策的通知
[部分失效]
|
|
【法宝引证码】
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | |
Notice of the Ministry of Finance and the State Administration of Taxation on Deed Tax Policies concerning the Fund-raising by Enterprise by Means of Sale and Leaseback
(No. 82 [2012] of the Ministry of Finance)
The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the state taxation bureaus of Tibet, Ningxia, and Qinghai (provinces or autonomous regions); and the Finance Bureau of Xinjiang Production and Construction Corps:
After consideration, we hereby notify you of several issues recently revealed in various localities in the implementation of deed tax policies as follows:
| | 财政部、国家税务总局关于企业以售后回租方式进行融资等有关契税政策的通知
（财税[2012]82号）
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局：
经研究，现就近期各地反映的契税政策执行中若干问题通知如下：
|
I. For the financing lease companies which carry out sale-and-leaseback business and accept the ownership of the residential properties and land rights of the lessees, the deed tax shall be levied in accordance with the regulations. If the lessees repurchase the ownership of the residential properties and land rights after expiry of the sale-and-leaseback contract, deed tax will be exempted.
| | 一、对金融租赁公司开展售后回租业务，承受承租人房屋、土地权属的，照章征税。对售后回租合同期满，承租人回购原房屋、土地权属的，免征契税。
|
II. If the state-owned land use right is sold by means of bid invitation, auction or listing for sale, the taxpayer shall be the transferee of the land use right who shall conclude an agreement on land assignment with the land administration authority.
| | 二、以招拍挂方式出让国有土地使用权的，纳税人为最终与土地管理部门签订出让合同的土地使用权承受人。
|
III. Where the people's government at the city or county level expropriates an owner's residential property according to the relevant provisions of the Regulation on the Expropriation of Buildings on State-owned Land and Compensation, the owner chooses to use the monetary compensation for purchasing a new residential property due to the expropriation of his or her residential property, and the transaction price of purchasing a residential property does not exceed the monetary compensation, the newly purchased residential property shall be exempted from deed tax; where the transaction price of purchasing a residential property exceeds the monetary compensation, the deed tax shall be levied for the price difference as required. Where an owner chooses the exchange of titles due to the expropriation of his or her residential property and does not pay the exchange difference of residential property, the newly exchanged residential property shall be exempted from deed tax; where an owner has paid the exchange difference of residential property, the deed tax shall be levied for the price difference as required.
．．．．．． | | 三、市、县级人民政府根据《国有土地上房屋征收与补偿条例》有关规定征收居民房屋，居民因个人房屋被征收而选择货币补偿用以重新购置房屋，并且购房成交价格不超过货币补偿的，对新购房屋免征契税；购房成交价格超过货币补偿的，对差价部分按规定征收契税。居民因个人房屋被征收而选择房屋产权调换，并且不缴纳房屋产权调换差价的，对新换房屋免征契税；缴纳房屋产权调换差价的，对差价部分按规定征收契税。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | | | | | | |
|
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|