Notice About Reinforcing The Property Tax Collection By State Administrative Of Taxation

Recently, the State Administrative of Taxation has announced this notice to reinforce the implementation of "Pay tax before apply property rights certificate later" in order to systemize the Property Taxation System.

The State Administrative of Taxation request the buyer and seller of paid the Business Tax, Individual Income Tax, Land VAT, Stamp Duty at the time when they transfer the property rights or when they are paying the Deed Tax.

國稅發[2005]82號
2005-05-18國家稅務總局

國家稅務總局目前發出通知，要求嚴格執行"先稅後證"的有關規定，先繳納稅款、後辦理產權證書，對房地產稅收實施一體化管理。
國稅總局要求對轉讓和受讓房地產應繳納的營業稅及附加、個人所得稅、土地增值稅、印花稅等，凡可在一個窗口一併徵收的，應在交易雙方辦理產權過戶或繳納契稅時一併徵收。