财政部 税务总局关于贯彻实施契税法若干事项执行口径的公告(财政部 税务总局公告2021年第23号)

Core Viewpoint - The announcement outlines the implementation details of the Contract Tax Law in China, specifying the tax obligations, calculation bases, exemptions, and other related matters for property transactions. Group 1: Property Ownership Transfer - The tax is applicable to the transfer of land use rights and property ownership [1] - Tax obligations arise in cases of changes in shared property shares, changes in co-owners, or transfers mandated by legal documents [1] Group 2: Tax Calculation Basis - For land use rights obtained through allocation and later converted to transfer, the tax basis is the supplementary land transfer price [2] - In cases of property transfer where the land nature changes from allocation to transfer, the tax basis includes both the supplementary land transfer price and the transaction price [2] - If the land nature remains unchanged, the tax basis is the transaction price specified in the property transfer contract [2] - The total price payable by the acquirer is the tax basis for the transfer of land use rights and attached structures [2][3] - Tax basis for land transfer includes various fees such as land transfer fees, compensation fees, and infrastructure fees [2] - For attached facilities that are part of the same property unit, the tax basis is the total price payable [3] - For property exchanges with equal values, the tax basis is zero; if values differ, the difference is the tax basis [3] - The tax basis does not include value-added tax [3] Group 3: Exemptions - Non-profit entities such as schools, medical institutions, and social welfare organizations are eligible for tax exemptions under specific conditions [4] - The specific types of properties eligible for exemptions include those used for office, teaching, medical, research, military, elderly care, and rescue services [4][5] Group 4: Tax Obligation Timing - Tax obligations arise on the effective date of legal documents that mandate property transfers [6] - For changes in property use that require tax payment, the obligation arises on the date of the change [6] - If land conditions change requiring supplementary payments, the tax obligation arises on the date of the change [6] Group 5: Tax Certificates and Refunds - Various documents such as contracts and agreements serve as proof of property transfer for tax purposes [7] - Tax authorities must verify tax payment status during property registration [7] - Taxpayers can apply for refunds under specific circumstances, such as invalid property transfer due to court rulings [8]