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Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Tax Basis for Calculating Deed Tax, Property Tax, Land Value-Added Tax, and Individual Income Tax after Replacing Business Tax with Value-Added Tax
[Effective]
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财政部、国家税务总局关于营改增后契税房产税土地增值税个人所得税计税依据问题的通知
[现行有效]
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| Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Tax Basis for Calculating Deed Tax, Property Tax, Land Value-Added Tax, and Individual Income Tax after Replacing Business Tax with Value-Added Tax | | 财政部、国家税务总局关于营改增后契税 房产税 土地增值税 个人所得税 计税依据问题的通知 |
| (No. 43 [2016] of the Ministry of Finance) | | （财税[2016]43号） |
| 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 Province (autonomous region); and the Public Finance Bureau of Xinjiang Production and Construction Corps: | | 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： |
| Upon deliberation, the tax basis for calculating deed tax, property tax, land value-added tax, and individual income tax after replacing business tax with value-added tax is hereby clarified as follows: | | 经研究，现将营业税改征增值税后契税、房产税、土地增值税、个人所得税计税依据有关问题明确如下： |
| I. The transaction price based on which deed tax is calculated and collected shall be exclusive of value-added tax. | | 一、计征契税的成交价格不含增值税。 |
| II. Where a property is leased, the rental income based on which property tax is calculated and collected shall be exclusive of value-added tax. | | 二、房产出租的，计征房产税的租金收入不含增值税。 |
| ．．．．．． | | ．．．．．． |
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