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Relevant section combines an announcement: Date of period room contract does not
From;  Author:Stand originally
   recently, total bureau of Wu of tax of construction ministry, state, Ministry of finance allots an announcement jointly, stipulate the individual buys housing, go up with evidence of taking building property right or proof of agree tax pay taxes the time that makes clear buys room time as its. This is meant, the initial date that buys period house -- sign a contract or hand in head pay date cannot count the formal time that buys a house. Make " rise from June 1, the individual sells the housing that buys inadequacy 2 years, sum imposes business tax " -- initiative time is able to make clear the dispute that this policy involves.  

3 branches dispatch is bought clearly time   calculates since the room

Of 7 ministries and commissions " the opinion that works about making price of very stable housing " ever pointed out, since June 1, 2005, buy what housing is not worth 2 years of pass on to trade to the individual, the sum of income of carry out room that obtains by its when the sale imposes business tax; The individual buys common housing more than 2 years (contain 2 years) pass on trades, avoid when the sale impose business tax; Buy to the individual be not common housing more than 2 years (contain 2 years) pass on trades, by its income of carry out room subtracts the balance after the money paid for something purchased or received for something sold that buys a house imposes business tax when the sale.  

But the initiative time that buys housing, be in order to sign a contract, hand in a Fu Wei to allow, still arrive in order to take building consign or do next property right card to be accurate, do not have specific specification. In the announcement that builds total bureau of Wu of tax of ministry, state, Ministry of finance to allot jointly yesterday, this problem had clear result: The individual buys housing to prove to go up with evidence of obtained building property right or agree tax pay taxes the time that the time that make clear regards his as to buy a house.  

Buy period room time to be become hard buy room time   formally

Qin Bing of famous estate attorney tells a reporter, according to feasibility condition, the citizen buys the time of period room to be calculated very hard to make the formal time that buy a house. His explanation says, the actual condition of the person that buy a house with respect to Beijing, no matter deal with card of building property right to still pay building agree tax, basic it is after building consign is used. Say commonly, card of building property right is in very hard after building consign inside 90 days deal with finish, pay taxes proof deals with agree duty to want relatively a few simpler, but the ability when a lot of owner also want to begin to handle property right card goes handing in, if entrust house property business to do sth for sb, the time that takes a proof possibly is later.  

Qin Bing points out at the same time, according to duty Wu respect relevant code, consumer lot can deal with the formalities that pays building agree tax when contract of the room that order, but be in Beijing at present, this kind of regulation falls very hard still to real point, even many person that buy a house default agree duty. He thinks, this regulation of 3 branches will promote the person that buy a house to hand in the enthusiasm of agree duty ahead of schedule.  
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