China News Service, Nanchang, July 30 (Yuan Rujing) The Jiangxi Provincial Department of Finance reported on the 30th that at present, the "Plan for the Specific Application of Tax Rates in Jiangxi Province (Draft)" (hereinafter referred to as the "Plan") has been approved by Jiangxi Provincial No. 13 The Thirty-first Meeting of the Standing Committee of the National People's Congress of the People's Republic of China was deliberated and approved, and it will be implemented on September 1.

　　It is understood that the deed tax refers to a one-time tax levied on the new owner (owner of the property right) based on a certain percentage of the property price on the contract made by the party when the property rights of the real property (land, house) are transferred and changed.

　　The “plan” clearly stated that Jiangxi Province’s specific applicable tax rates for deed tax and the specific methods for exemption or reduction of deed tax in two situations and other tax law authorization matters.

That is: the unified Jiangxi Province deed tax rate is 3%.

Compared with the current tax rate, the deed tax rate for newly-built non-housing housing and real estate development enterprises has been shifted, and the deed tax rate for land and other non-housing properties has been lowered from 4% to 3%.

　　Secondly, it clarified the specific methods for tax reduction or exemption in the two situations.

First, for land and houses that are expropriated or requisitioned by people's governments at or above the county level, and who choose monetary compensation to re-acquire ownership of land and houses, the transaction price does not exceed the monetary compensation part is exempt from deed tax, and the excess part is exempted from deed tax; choose property rights exchange And the deed tax is exempted if the price difference is not paid. If the price difference is paid, the deed tax will be levied on the difference.

The second is the exemption of deed tax for those who have lost their houses due to force majeure and regain their housing ownership within the districted city where the lost houses are located.

　　"Tax rate cuts and reduction and exemption policies have a positive effect on effectively reducing taxpayers' burdens, stimulating the vitality of market players, and creating the four best business environments in Jiangxi." The relevant person in charge of the Jiangxi Provincial Department of Finance said that this adjustment is under the premise of maintaining the overall stability of the tax system. , Appropriately reducing the level of tax burden, and at the same time, on the basis of basically following the current preferential policies, it further reflects the principle of tax fairness, which is conducive to standardizing tax collection and management.

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