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| Notice of the Local Taxation Bureau of Beijing Municipality on Strengthening the Administration of the Collection of Business Tax from Real Estate Development Enterprises at a Different Place | | 北京市地方税务局关于加强房地产开发企业异地经营税收征管有关问题的通知 |
(No.287 [2008] of the Local Taxation Bureau of Beijing) | |
（京地税征〔2008〕287号） |
The local taxation bureaus and sub-bureaus of all districts and counties, and the business departments (divisions) of the Local Taxation Bureau of Beijing Municipality: | |
各区、县地方税务局、各分局， 市局各业务处室： |
To regulate the administration of tax collection on real estate development enterprises, the Local Taxation Bureau of Beijing Municipality successively issued the Notice of the Local Taxation Bureau of Beijing Municipality on Clearing up the Doubly Registered Taxpayers (No.501 [2003] of the Local Taxation Bureau of Beijing Municipality), the Notice of the Local Taxation Bureau of Beijing Municipality on Implementing the Administrative Measures of the State Administration of Taxation for Tax Registration (No.393 [2004] of the Local Taxation Bureau of Beijing Municipality) and the Supplementary Notice of the State Taxation Bureau of Beijing Municipality and the Local Taxation Bureau of Beijing Municipality on Jointly Replacing the Tax Registration Certificates with New Ones (No.270 [2006] of the State Taxation Bureau of Beijing Municipality), which made specific provisions on the tax registration and payment locations in this Municipality for real estate development enterprises. After the above-mentioned documents were issued, all local taxation bureaus have been implementing them, which have played a positive role in regulating the tax collection administration order of this Municipality. Recently, however, the Local Taxation Bureau of this Municipality received complaints from taxpayers and disputes between the local taxation bureaus of different districts or counties over tax payment in a different place by real estate development enterprises. Therefore, we hereby reiterate the relevant provisions and clarify the relevant issues concerning the recent problems for all bureaus to follow: | |
为规范房地产开发企业的税收征收管理，市局曾先后印发了《北京市地方税务局关于清理重复税务登记户的通知》（京地税征〔2003〕501号）、《北京市地方税务局关于贯彻落实国家税务总局＜税务登记管理办法＞的通知》（京地税征〔2004〕393号）和《北京市国家税务局北京市地方税务局关于联合换发税务登记证件有关问题的补充通知》（京国税发〔2006〕270号）文件，就本市范围内房地产开发企业的登记、纳税地点作出了明确规定。文件下发后，各局均能按照规定进行落实，对规范我市税收征管秩序起到了良好作用。近期，市局连续接到因房地产开发企业异地缴纳税款引发的纳税人投诉和区县局之间的争议，现将有关规定再次重申，并根据近期发生的问题进行明确，请各局依照执行。 |
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| I. All bureaus shall administer the tax collection from taxpayers that sell real estate in this Municipality strictly according to Paragraph 1 of Article 6 of Document No.501 [2003] of the Local Taxation Bureau of Beijing Municipality. From July 1, 2003, a real estate development enterprise shall, for any business tax that it shall pay for its transactions newly occurred, truthfully declare, in full amount, the business tax, urban construction tax and educational surtax to the competent tax authority at the locality of the real estate property. All bureaus shall strictly observe Article 1 of the Reply of the People's Government of Beijing Municipality on Adjusting the Locations of this Municipality for Domestic Entities to Pay Land Value Increment Tax (No.88 [1998] of the People's Government of Beijing Municipality), which provides that: from January 1, 1999, a domestic entity which assigns its real estate located at Beijing shall make tax declaration to, instead of the originally-prescribed competent tax authority at the locality of the real estate property, the tax authority at the place of business accounting of the entity if it is an enterprise or the place of tax registration of the entity if it is an administrative institution or a social organization. No taxation bureau may change the above-mentioned tax payment places without authorization as it may disturb the normal order of tax collection. | | 一、各局应严格按照京地税征〔2003〕501号文件第六条第一款的规定，对我市范围内从事销售不动产的纳税人依法征管。自2003年7月1日起（含），房地产开发企业新发生的业务依法应当缴纳营业税的，一律在不动产所在地主管税务机关如实全额申报缴纳营业税、城建税和教育费附加；各局应严格按照《北京市人民政府关于调整本市国内单位土地增值税纳税地点有关问题的批复》（京政函〔1998〕88号）第一条的规定：自1999年1月1日起，凡在本市转让在京单位房地产的国内单位，由原向房地产座落地的地方主管税务机关申报纳税，改为向转让项目的企业核算地或行政事业单位、社会团体税务注册登记地的地方税务机关申报纳税。各局不得擅自改变纳税人上述税费的纳税地点，扰乱正常的税收征管秩序。 |
All taxation bureaus shall make more efforts in publicizing tax policies and helping real estate development enterprises correctly understand them, and shall notify taxpayers of the places for paying various taxes and the legal responsibility they shall bear if they fail to make tax declaration as required.
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各局应加强对房地产开发企业各项税收政策的宣传辅导工作，明确告知纳税人有关税费的纳税地点以及未按规定进行申报纳税的法律责任。
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