Announcement of the State Administration of Taxation | | 国家税务总局公告 |
(No. 75 [2015]) | | (2015年第75号) |
Announcement on Further Simplifying and Regulating the Certification Materials as Required for Exemption of Business Tax and Individual Income Tax on the Real Estates Granted Gratuitously as Gifts or Accepted as Donations by Individuals | | 关于进一步简化和规范个人无偿赠与或受赠不动产免征营业税、个人所得税所需证明资料的公告 |
In order to implement the relevant requirements of the State Council for simplifying administrative procedures and delegating powers to lower levels and facilitating the public's handling of affairs, and further alleviate the burdens on taxpayers, the issues concerning simplifying and regulating the certification materials as required for exemption of business tax and individual income tax on the real estates granted gratuitously as gifts or accepted as donations by individuals are hereby announced as follows: | | 为落实国务院关于简政放权、方便群众办事的有关要求,进一步减轻纳税人负担,现就简化和规范个人无偿赠与或受赠不动产免征营业税、个人所得税所需的证明资料公告如下: |
I. When undergoing the formalities for exemption of business tax and individual income tax on the real estates granted gratuitously as gifts or accepted as donations by individuals, a taxpayer shall submit aRegistration Form for the Real Estates Granted Gratuitously as Gifts by Individuals, the originals and photocopies of the identity certificates of both parties (where any legacy is inherited or accepted, only the original and photocopy of the identity certificate of the inheritor and the person accepting the legacy need to be provided), and the original and photocopy of the house ownership certificate. Under any of the following circumstances, the corresponding certification materials shall also be submitted respectively: | | 一、纳税人在办理个人无偿赠与或受赠不动产免征营业税、个人所得税手续时,应报送《个人无偿赠与不动产登记表》、双方当事人的身份证明原件及复印件(继承或接受遗赠的,只须提供继承人或接受遗赠人的身份证明原件及复印件)、房屋所有权证原件及复印件。属于以下四类情形之一的,还应分别提交相应证明资料: |
(1) Where any property is divided due to divorce, the following materials shall be provided: | | (一)离婚分割财产的,应当提交: |
(a) The original and photocopy of the divorce agreement, the written judgment of the people's court, or the mediation agreement of the people's court. | | 1.离婚协议或者人民法院判决书或者人民法院调解书的原件及复印件; |
(b) The original and photocopy of the divorce certificate. | | 2.离婚证原件及复印件。 |
(2) Where any real estate is granted gratuitously as a gift between relatives, the following materials shall be submitted: ...... | | (二)亲属之间无偿赠与的,应当提交: ...... |
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