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Notice of the Ministry of Finance and the State Taxation Administration on Soliciting Public Comments on the Land Value-Added Tax Law of the People's Republic of China (Exposure Draft)
财政部、国家税务总局关于《中华人民共和国土地增值税法(征求意见稿)》向社会公开征求意见的通知
【法宝引证码】

Notice of the Ministry of Finance and the State Taxation Administration on Soliciting Public Comments on the Land Value-Added Tax Law of the People's Republic of China (Exposure Draft) 

财政部、国家税务总局关于《中华人民共和国土地增值税法(征求意见稿)》向社会公开征求意见的通知


For the purposes of implementing the principle of statutory taxation, enhancing public participation in legislation, developing broad social consensus, and promoting scientific, democratic and open legislation, we have drafted the Land Value-Added Tax Law of the People's Republic of China (Exposure Draft), and hereby solicit public comments thereon. The public may submit their comments by the following means before August 15, 2019:
 
为了贯彻落实税收法定原则,提高立法公众参与度,广泛凝聚社会共识,推进科学立法、民主立法、开门立法,我们起草了《中华人民共和国土地增值税法(征求意见稿)》,现向社会公开征求意见。公众可以在2019年8月15日前,通过以下途径和方式提出意见:

 
(1) Making comments through the Information Management System for Soliciting Opinions on Financial Regulations (http://lisms.mof.gov.cn) on the homepage of the official website of the Ministry of Finance of the People's Republic of China (http://www.mof.gov.cn) or through the system for soliciting opinions on the homepage of the official website of the State Taxation Administration (http://www.chinatax.gov.cn). 1.通过中华人民共和国财政部网站(网址是:http://www.mof.gov.cn)首页《财政法规意见征集信息管理系统》(网址是:http://lisms.mof.gov.cn);或者通过国家税务总局网站(网址是:http://www.chinatax.gov.cn)首页的意见征集系统提出意见。

 
(2) Mailing the comments to the Treaty and Law Department of the Ministry of Finance (No. 3 3rd Lane, Sanlihe South, Xicheng District, Beijing, 100820) or to the Property and Behavior Law Department of the State Taxation Administration (No. 5 Yangfangdian West Road, Haidian District, Beijing, 100038), and indicating “Comments on the Land Value-Added Tax Law” on the envelope. 2.通过信函方式将意见寄至:北京市西城区三里河南三巷3号财政部条法司(邮政编码100820);或者北京市海淀区羊坊店西路5号国家税务总局财产行为税司(邮政编码100038),并在信封上注明“土地增值税法征求意见”字样。

Annexes:
 
附件:
1. Land Value-Added Tax Law of the People's Republic of China (Exposure Draft) 1.中华人民共和国土地增值税法(征求意见稿)

 
2. Explanations on the Land Value-Added Tax Law of the People's Republic of China (Exposure Draft) 2.关于《中华人民共和国土地增值税法(征求意见稿)》的说明

Ministry of Finance
 
财政部

State Taxation Administration
 
国家税务总局

July 16, 2019
 
2019年7月16日

Annex 1
 
附件1

Land Value-Added Tax Law of the People's Republic of China
 
中华人民共和国土地增值税法

(Exposure Draft)
 
(征求意见稿)

 
Article 1 The entities and individuals that transfer real estate within the territory of the People's Republic of China and obtain income therefrom are taxpayers of land value-added tax (“VAT”), and shall pay land VAT in accordance with the provisions of this Law.   第一条 在中华人民共和国境内转移房地产并取得收入的单位和个人,为土地增值税的纳税人,应当依照本法的规定缴纳土地增值税。

 
Article 2 For the purpose of this Law, “transfer of real estate” means the following acts:   第二条 本法所称转移房地产,是指下列行为:

 
(1) Transferring land use rights, and the buildings and other fixtures on the land. (一)转让土地使用权、地上的建筑物及其附着物。

 
(2) Transferring collective land use rights, and the buildings and other fixtures on the land, or contributing capital or purchasing shares with land use rights, or the buildings and other fixtures on the land. (二)出让集体土地使用权、地上的建筑物及其附着物,或以集体土地使用权、地上的建筑物及其附着物作价出资、入股。

No land VAT shall be levied on the circulation of a conventional usufruct on rural land for agricultural operations.
 
土地承包经营权流转,不征收土地增值税。

 
Article 3 Land VAT shall be levied on the added values taxpayers obtain from the transfer of real estate at the rates specified in Article 8 of this Law.   第三条 土地增值税按照纳税人转移房地产所取得的增值额和本法第八条规定的税率计算征收。

 
Article 4 An added value shall be the income obtained by a taxpayer from transferring real estate less the amount of deductibles specified in Article 6 of this Law.   第四条 纳税人转移房地产所取得的收入减除本法第六条规定扣除项目金额后的余额,为增值额。

 
Article 5 The income earned by taxpayers from transferring real estate shall include monetary income and non-monetary income.   第五条 纳税人转移房地产所取得的收入,包括货币收入、非货币收入。

 
Article 6 The deductibles that are allowed to be deducted at the time of calculating an added value are as follows:   第六条 计算增值额时准予扣除的项目为:

 
(1) The amount of funds paid for acquiring the land use right. (一)取得土地使用权所支付的金额;

 
(2) Land development costs and expenses. (二)开发土地的成本、费用;

 
(3) The costs and expenses of new buildings and supporting facilities, or the evaluated price of old buildings and structures. (三)新建房及配套设施的成本、费用或者旧房及建筑物的评估价格;

 
(4) Taxes related to real estate transfer. (四)与转移房地产有关的税金;

 
(5) Other deductibles as prescribed by the State Council. (五)国务院规定的其他扣除项目。

 
Article 7 The specific scope of and specific standards for the income and deductibles as prescribed in this Law shall be determined by the State Council.   第七条 本法规定的收入、扣除项目的具体范围、具体标准由国务院确定。

 
Article 8 Land VAT shall be levied at four-level excess progressive tax rates:   第八条 土地增值税实行四级超率累进税率:

30% for the part of the added value which does not exceed 50% of the amount of deductibles;
 
增值额未超过扣除项目金额50%的部分,税率为30%。

40% for the part of the added value which is greater than 50% but less than 100% of the amount of deductibles;
 
增值额超过扣除项目金额50%、未超过扣除项目金额100%的部分,税率为40%。

50% for the part of the added value which is greater than 100% but less than 200% of the amount of deductibles; and
 
增值额超过扣除项目金额100%、未超过扣除项目金额200%的部分,税率为50%。

60% for the part of the added value which exceeds 200% of the amount of deductibles.
 
增值额超过扣除项目金额200%的部分,税率为60%。

 
Article 9 Where a taxpayer falls under any of the following circumstances, the transaction price and the amount of deductibles shall be assessed according to law:   第九条 纳税人有下列情形之一的,依法核定成交价格、扣除金额:

 
(1) The real estate transaction price is concealed or falsely reported. (一)隐瞒、虚报房地产成交价格的;

 
(2) The amount of deductibles provided is untrue. (二)提供扣除项目金额不实的;

 
(3) The transaction price in real estate transfer is evidently low without any good reason. (三)转让房地产的成交价格明显偏低,又无正当理由的。

 
Article 10 Where the amount of deductibles for the assignment of any collective land use right, or a building or any other fixtures on the land, or for the capital contribution or share purchase with any collective land use right, or a building or any other fixtures on the land cannot be determined, the land VAT thereon may be levied at a certain percentage of the income from real estate transfer. The specific collection measures shall be put forward by the people's government of the province, autonomous region, or municipality directly under the Central Government, and be reported to the standing committee of the people's congress at the same level for decision.   第十条 出让集体土地使用权、地上的建筑物及其附着物,或以集体土地使用权、地上的建筑物及其附着物作价出资、入股,扣除项目金额无法确定的,可按照转移房地产收入的一定比例征收土地增值税。具体征收办法由省、自治区、直辖市人民政府提出,报同级人民代表大会常务委员会决定。

 
Article 11 Under the following circumstances, land VAT may be reduced or exempt:   第十一条 下列情形,可减征或免征土地增值税:

 
(1) Where a taxpayer builds low-income housing for sale and the added value thereof does not exceed 20% of the amount of deductibles, the land VAT thereon shall be exempt. (一)纳税人建造保障性住房出售,增值额未超过扣除项目金额20%的,免征土地增值税;

 
(2) The real estate that needs to be expropriated or recovered by the state according to the law for construction purposes shall be exempt from land VAT. (二)因国家建设需要依法征收、收回的房地产,免征土地增值税;

 
(3) The State Council may, according to the needs of national economic and social development, provide for other circumstances of reduction or exemption of land VAT, and report them to the Standing Committee of the National People's Congress for recordation. (三)国务院可以根据国民经济和社会发展的需要规定其他减征或免征土地增值税情形,并报全国人民代表大会常务委员会备案。

 
Article 12 The people's government of the provinces, autonomous regions, and municipalities directly under the Central Government may decide to reduce or exempt land VAT under the following circumstances, and report the tax reduction or exemption to the standing committee of the people's congress at the same level for recordation:   第十二条 省、自治区、直辖市人民政府可以决定对下列情形减征或者免征土地增值税,并报同级人民代表大会常务委员会备案:

 
(1) A taxpayer builds an ordinary residential building for sale, and the added value thereof does not exceed 20% of the amount of deductibles, the land VAT thereon shall be exempted. (一)纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的;

 
(2) A taxpayer in a region where the real estate market is less developed and the land prices are relatively low assigns any collective land use right, or a building or any other fixtures on the land, or contributes capital or purchases shares with any collective land use right, or a building or any other fixtures on the land. (二)房地产市场较不发达、地价水平较低地区的纳税人出让集体土地使用权、地上的建筑物及其附着物,或以集体土地使用权、地上的建筑物及其附着物作价出资、入股的。

 
Article 13 The time when the obligation to pay land VAT arises shall be the day when the real estate transfer contract is signed.   第十三条 土地增值税纳税义务发生时间为房地产转移合同签订的当日。

 
Article 14 A taxpayer shall file a tax return with the tax authority having jurisdiction at the place where the real estate is located.   第十四条 纳税人应当向房地产所在地主管税务机关申报纳税。

 
Article 15 The land VAT on real estate development projects shall be subject to settlement after prepayment. A taxpayer engaging in real estate development shall, within 15 days from the end of the month when the obligation to pay tax arises, submit a prepaid land VAT return to the tax authority and prepay taxes.
......
   第十五条 房地产开发项目土地增值税实行先预缴后清算的办法。从事房地产开发的纳税人应当自纳税义务发生月份终了之日起15日内,向税务机关报送预缴土地增值税纳税申报表,预缴税款。
......

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