Chinese  
Position:Dynamic policy

Nanchang city individual makes over blame residence pay duty has new rule

From;    Author:Stand originally

Recently, nanchang city makes over the blame residence such as business shop, storefront to the individual kind individual income tax of pay of property income income made new regulation, according to " belongings transfers income " item pay individual income tax.

As we have learned, computational pay method has two kinds: The 20 % that is the remaining sum after reaching relevant and reasonable charge according to the taxes that makes over the primary value of property of deduction of income specified amount, pay in transferring housing process is collected. "Relevant and reasonable charge " in " pay decorate charge " highest the 10 % that deducts limitation to be worth formerly for the building; 2 it is right taxpayer cannot provide complete, accurate primary value evidence, correct computation building is worth formerly and cannot answer of ratal, execute check and ratify to collect, by make over income to trade namely frontal 1 . 5 % imposes a tax.

Land tax section still sets at the same time, the cession that taxpayer declares the value is overt under market price case and ill-founded, the fiducial price check and ratify that announces with the government its transfer income, assure each categories of taxes plan duty price is uniform.



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