China News Service, Beijing, August 8 (Reporter Zhang Weiran and Liang Xiaohui) The draft deed tax law was submitted to the Standing Committee of the 13th National People's Congress for a second review on August 8. In order to protect the personal information of taxpayers, the second-review draft of the draft adds provisions on the confidentiality of the personal information of deed taxpayers by tax authorities.

  The second draft of the draft stipulates that the tax authority and its staff shall keep the personal information of taxpayers known in the process of tax collection and management confidential in accordance with the law, and shall not disclose or illegally provide it to others.

  The draft also detailed the provisions on tax reduction and exemption, and pointed out that in accordance with the needs of national economic and social development, the State Council can provide for exemption or reduction of deed tax for housing demand protection, enterprise restructuring and reconstruction, and post-disaster reconstruction, and report to the people of the country. The Standing Committee of the Congress for the record.

  In order to clarify the current effective deed tax exemption policy in the law, the second draft of the draft stipulates that the ownership of land and houses is changed between husband and wife during the marriage relationship, and the legal heirs inherit the ownership of land and houses through inheritance, and the deed tax is exempted.

  In addition, some members of the Standing Committee of the National People’s Congress, localities, departments, and the general public have proposed that after the taxpayer’s taxpayer’s obligation to pay taxes occurs, before the ownership registration, the ownership transfer contract is invalid, invalid, revoked, or terminated. A person can apply to the tax authority for a refund of the tax paid. After research, the Constitution and Law Committee of the National People's Congress decided to adopt the above opinions. (Finish)