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hkdty211
Wysłany: Czw 6:03, 26 Maj 2011
Temat postu: mens latest edhardy jeans Ministry of Finance Hou
Xinhua BEIJING, June 15,
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, according to the Ministry of Finance issued individual income tax free the recipient to notify the individual houses that three cases of the free gift of property rights on the parties not to collect personal income tax.
notice reads as follows:
one, the following free gift of property rights situation, for both parties not to collect personal income tax:
(a) the owner of the property rights of property rights free gift of spouse,
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, parent, child, grandparents, grandchildren children, brothers and sisters;
(b) of the housing property owners will be free gift of property rights on its commitment to direct support or maintenance obligations of the dependent or dependents;
(c) housing property owner dies, the legal successor of legally acquired property rights, testamentary successor or legatee.
Second, the gift tax exemption procedures for both parties, the tax authorities shall submit the following information:
(a) 〔2006〕 144) Article I of the relevant supporting documents;
(b) grant the parties a valid identity document;
(c) the first part of this notice (a) provides that the circumstances,
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, we still need issued by a notary public to provide a gift and recipient, unrelated public certificate (original).
(d) the first part of this notice (b) provides that the case should provide the support issued by a notary public relations or parental support certificate (original), or the streets of the township government or the relationship or custody issued by the Office of Proof of relationship maintenance.
gift tax authorities should carefully examine both sides to provide the above information, the information is complete and correctly filled in the submission of the not taxed procedures.
Third, in addition to Article I of this notice other situations, property rights owner of the property rights of others free gift, the donee for the recipient to obtain housing free of charge from the recipient, in accordance with the other income
four houses on the recipient of taxable personal income tax free the recipient,
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, the amount of taxable income indicated on the contract of gift of real estate value of the house minus the gift recipient a gift during the relevant taxes paid balance. Grant contract value of the house indicated significantly lower than the market price or the real estate housing grant contract does not indicate the value of the gift, the recipient can be based on the tax authorities assess housing market prices or take other reasonable means to determine the recipient's taxable income.
five recipients of housing transfer recipient, the recipient of its housing, income minus transfer of the original donor to obtain the actual acquisition cost of the housing transfer process and the grant recipient and the relevant taxes paid balance, as the recipient of taxable income, taxable personal income tax law. Recipient of the transfer recipients is significantly lower housing prices and without proper justification,
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, the tax authorities can be based on assessment of the housing market,
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, prices or other reasonable means to determine the price approved the transfer of income.
six, the notice from the release date of implementation.
Ministry of Finance State Administration of Taxation
二 ○ ○ 九年 五月 二十 五日
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