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Notice of the State Administration of Taxation about Further Strengthening the Administration of Real Estate Taxes
[Effective]
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国家税务总局关于进一步加强房地产税收管理的通知
[现行有效]
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【法宝引证码】
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Notice of the State Administration of Taxation about Further Strengthening the Administration of Real Estate Taxes
(No. 82 [2005] of the State Administration of Taxation)
The departments (bureaus) of public finance of all provinces, autonomous regions, municipalities directly under the Central Government, cities directly under separate state planning,the administrations of state taxes, the administrations of local taxes, Yangzhou Institute of Taxation, and all internal departments of the State Administration of Taxation ("SAT"),
With the rapid development of the real estate in China, the revenues from real estate taxes have witnessed a sharp increase and have become an important source for the fiscal revenues of our country, therefore, the macro control of the real estate taxes is of ever growing importance. However, as the real estate taxes concern many categories of tax and are difficult to be collected, there exist many loopholes in the control and regulation of the tax sources. In order to make the administration of real estate taxes more scientific and refined, give further play to the regulatory functions of taxation, promote the healthy development of the real estate industry, it is necessary to, at the same time of carrying into effect the various management requirements under the existing management system, realize the exchange of information by sorting out the tax collection and administration resources available, strengthen the coordination and cooperation between different departments, ensure the cohesion between different links of tax collection and administration, and further strengthen the administration of real estate taxes, namely, the integrated administration of taxes. The relevant matters are hereby notified as follows:
| | 国家税务总局关于进一步加强房地产税收管理的通知
（国税发[2005]82号）
各省、自治区、直辖市和计划单列市财政厅（局）、国家税务局、地方税务局，扬州税务进修学院，局内各单位：
随着我国房地产业的快速发展，房地产税收收入大幅增长，已成为我国财政收入的重要来源，房地产税收的宏观调控作用日益重要。但是房地产税收涉及的税种多，征管的难度大，税源控管存在较多漏洞。为了提高房地产税收管理的科学化、精细化水平，进一步发挥税收的调控职能，促进房地产业的健康发展，有必要在现行管理体制下落实各项管理要求的同时，通过整合现有征管资源，实现信息共享，加强部门协调配合，搞好各征管环节连接，进一步加强房地产税收管理，即实施一体化管理。现将有关事项及要求通知如下：
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I. The overall target and requirements for the integrated management of real estate taxes. Organic cohesion should be achieved between different categories of tax relating to the real estate industry by starting from the management of deed taxes for which taxes should be paid before a title deed certificate is issued ("tax first, then title deed"), taking the exchange of information and comparison of data as a backing, and taking the improvement of services and facilitation of taxpayers as the goal, so as to incessantly enhance the quality of tax collection and administration as well as the efficiency thereof through the cooperation between different departments and the control of different links.
For the time being, in the links of the remise of land use rights and real estate development, transfer and holding, different taxes are levied, including the business tax, urban maintenance and construction tax, educational surcharge (hereafter referred to as "business tax and surcharge" for short), enterprise income tax, foreign-funded enterprise and foreign enterprise income tax, individual income tax (hereafter referred to in general as "income taxes"), land VAT, urban land use tax, house tax, urban real estate tax, stamp tax, farmland occupation tax, deed tax, etc. Though the taxpayer and basis of taxation and other elements of taxation regarding different categories of taxes are not completely the same, the basic information on which tax collection and administration is based is primarily the same. The tax authorities on all levels and the fiscal departments which collect the deed tax (hereafter referred to as "tax authorities" for short) should intensify the administration of tax filing, making active efforts to win the cooperation and support of the real estate administrative departments and to have full command of the basic information on which tax collection and administration is based. They should strengthen the communication and coordination between different tax collection organs, passing their information precisely and speedily so as to achieve the sharing of information between different administrative departments and different categories of tax and to raise the level of tax source supervision and control. At the same time, the procedures for tax handling should be streamlined and the services offered to taxpayers should be improved so as to facilitate taxpayers.
| | 一、房地产税收一体化管理的总体目标和要求。以契税管理先缴纳税款，后办理产权证书（简称“先税后证”）为把手，以信息共享、数据比对为依托，以优化服务、方便纳税人为宗旨，通过部门配合、环节控制，实现房地产业诸税种间的有机衔接，不断提高征管质量和效率。
目前，在土地使用权的出让和房地产开发、转让、保有诸环节分别征收营业税及城市维护建设税和教育费附加（以下简称营业税及附加）、企业所得税、外商投资企业和外国企业所得税、个人所得税（以下统称所得税）、土地增值税、城镇土地使用税、房产税、城市房地产税、印花税、耕地占用税、契税等税种。虽然各税种的纳税人、计税依据等税制要素不尽相同，但是税收征管所依据的基础信息大致相同。各级税务机关和征收契税的财政机关（以下统称征收机关），要加强申报管理，积极争取房地产管理等部门的配合与支持，充分掌握各税种征管所依据的基础信息；要加强征收机关之间的沟通协调，准确、快捷地传递信息，逐步实现各管理部门之间、各税种之间的信息共享，提高税源监控水平；同时要简化办税程序，优化纳税服务，方便纳税人。
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II. Starting from the collection and administration of the deed tax and trying to have a complete control of the information about the tax sources. The tax authorities of the deed tax should, jointly with the real estate administrative departments, rigidly implement the relevant provisions regarding "first tax, then title deed", take control of the key links in the control of the sources of the real estate taxes, and try to have a complete grasp of and timely pass the relevant information.
| | 二、以契税征管为把手，全面掌控税源信息。契税征收机关要会同房地产管理部门，严格执行“先税后证”的有关规定，把住房地产税收税源控管的关键环节，全面掌握、及时传递有关信息。
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1.Standardizing the administration of the deed tax filing. When filing returns for the deed tax, a taxpayer should fill out a deed tax return as uniformly designed and printed by the SAT (to be addressed in another notice), and should provide concurrently photocopies of the house purchase invoices, real estate transfer contracts, and valid certificates of identity, etc. The tax collection authorities should examine the tax returns and accompanying materials in terms of their completeness and accuracy, and only after verifying that there are no errors therein may they handle the formalities of tax payment and issue a uniformly printed certificate for the payment of the deed tax.
| | （一）规范契税申报管理。纳税人申报缴纳契税时，要填报总局统一制定的契税纳税申报表（另文下发），并附送购房发票、房地产转让合同和有效身份证件复印件等。征收机关要对纳税申报表及有关附件资料的完整性、准确性进行审核。审核无误后，办理征缴手续，开具统一的契税完税证明。
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2.The deed tax collection organs should timely gather together and sort out relevant information regarding real estate transactions, including the name and identifying code of the transferer, the intermediary and the transferee, the price, time, size, and location, etc. of the real estate transferred.
| | （二）契税征收机关要及时整理、归集房地产交易的有关信息。包括：转让方、中介方和承受方的名称、识别号码，房地产的转让价格、转让时间、面积、位置等信息。
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3.An information convey mechanism should be established to achieve the mutual exchange of information. The tax authorities or posts that collect the deed tax should pass in good time the relevant information regarding the undertaker and the land use right it undertakes to the relevant tax organs or posts that collect the relevant taxes in the different links of real estate development, or convey in good time the relevant information regarding the transferer and the real estate concerned to the relevant tax organs or posts that collect the relevant taxes in the different links of the real estate transfer, or pass in a timely manner the information regarding the undertaker of the real estate and the real estate it undertakes to the relevant tax organs or posts that collect the relevant taxes in the corresponding links of the real estate holding. The fiscal departments that collect the deed tax should pass the relevant information regarding the real estate transactions they have collected to the tax organs, which should, in turn, break it down and further pass it to the departments or posts in-charge of the relevant categories of tax. In the meantime, the tax authorities or departments in-charge should also pass in good time the relevant information regarding transfer of the title to the real estate they have collected in the process of tax administration to the tax organs that collect the deed tax.
．．．．．． | | （三）要建立信息传递机制，实现信息互通共享。征收契税的税务部门或岗位要将土地使用权承受方及其承受土地使用权的交易信息，及时传递给管理房地产开发环节有关税收的税务部门或岗位；要将房地产转让方及其房地产交易信息，及时传递给管理房地产转让环节有关税收的税务部门或岗位；要将房地产承受方及其承受房地产的有关交易信息，及时传递给管理房地产保有环节有关税收的税务部门或岗位。征收契税的财政部门要将获取的房地产交易信息集中传递给税务机关，税务机关再分解传递给有关税种的主管部门或岗位。同时，各税种主管税务机关或部门也要将实施有关税收管理过程中获取的房地产权属转移信息，及时传递给契税征收机关。
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