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Provisions of Beijing Municipality on Administration of the Deed Tax [Expired]
北京市契税管理规定 [失效]
【法宝引证码】

 
Decree of the Beijing Municipal People's Government 

北京市人民政府令


(No.29)
 
(第29号)


The Provisions of Beijing Municipality on Administration of the Deed Tax are hereby promulgated and become effective as of the date of promulgation.
 
现发布《北京市契税管理规定》,自发布之日起施行。

Mayor, Liu Qi
 
市长 刘 淇

July 13, 1999
 
一九九九年七月十三日

Provisions of Beijing Municipality on Administration of the Deed Tax
 
北京市契税管理规定

 
Article 1 These Provisions are formulated in accordance with the Interim Regulations of the People's Republic of China on the Deed Tax (hereinafter referred to as the Regulations) and in line with the city's actual situation.   第一条 根据《中华人民共和国契税暂行条例》(以下简称《条例》),结合本市实际情况,制定本规定。

 
Article 2 When transferring land-use rights and housing ownership in the city's administrative area, the accepting enterprises, institutions, State, organs, military units, social organizations, other organizations, individual operators and other individuals are deed taxpayers and must pay the deed tax according to the Regulations and their implementing rules and these Provisions.   第二条 本市行政区域内土地使用权、房屋所有权发生转移时,承受的企业、事业单位、国家机关、军事单位、社会团体、其他组织和个体经营者以及其他个人为契税的纳税人,应当依照《条例》及其细则和本规定缴纳契税。

When transferring real estate with land-use rights acquired through allocation upon approval, both parties in transfer of the real estate are taxpayers.
 
经批准转让以划拨方式取得土地使用权的房地产时,房地产转让双方均为纳税人。

 
Article 3 The scope of levying the deed tax covers assignment of State land-use rights, transfer of land-use rights (including sale, gift and exchange), purchase and sale of housing, gift and exchange of housing; among them, transfer of land-use rights does not include the transfer of the right to contract for the management of rural collective land.   第三条 契税的征收范围包括国有土地使用权出让、土地使用权转让(包括出售、赠与和交换)、房屋买卖、房屋赠与和房屋交换;其中土地使用权转让,不包括农村集体土地承包经营权的转移。

The following forms of transfer are construed as the transfer of land-use rights, purchase and sale of housing or tax levy for housing gift:
 
下列转移方式,视同土地使用权转让、房屋买卖或者房屋赠与征税:

 
1. Debt payment or investment and share-holding conversion by land and housing ownership; (一)以土地、房屋权属抵债或者作价投资、入股的;

 
2. Acceptance of land and housing ownership in the forms of prizewinning, forward purchase, prepayment of pooled money for building housing or transfer of intangible assets; (二)以获奖、预购、预付集资建房款或者转移无形资产方式承受土地、房屋权属的;

 
3. Shift of land-use rights accompanied with transfer of construction projects; (三)建设工程转让时发生土地使用权转移的;

 
4. De facto shift of land and housing ownership in other forms; (四)以其他方式事实构成土地、房屋权属转移的。

 
Article 4 The city's deed tax-collection organs are the city, district and county public finance bureaux.   第四条 本市契税征收机关为市和区、县财政局。

 
Article 5 The deed tax rate is 4%.   第五条 契税税率为4%。

 
Article 6 The basis for calculating the deed tax:   第六条 契税的计税依据如下:

 
1. For assignment of State land-use rights, sale of land-use rights purchase and sale of housing, it shall be transaction price for transfer. (一)国有土地使用权出让、土地使用权出售、房屋买卖,为成交价格;

 
2. For gift of land-use rights and housing ownership, it shall be determined by the deed tax-collection organs with reference to the market price of same-class land-use right sale and housing purchase and sale or appraisal price; (二)土地使用权赠与、房屋所有权赠与,由契税征收机关参照同类土地使用权出售、房屋买卖的市场价格或者评估价格核定;

 
3. For exchange of land-use rights, exchange of housing ownership, and exchange between land-use rights and housing ownership, it shall be the price difference;
......
 (三)土地使用权交换、房屋所有权交换、土地使用权与房屋所有权交换,为交换价格的差额;
......

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