Group 1 - The Ministry of Finance issued a response regarding the taxation of contract tax related to housing transactions, indicating that prizes awarded by banks for savings should be taxed similarly to gift tax [1] - Individuals purchasing public housing or state-owned properties at discounted prices in pilot cities are exempt from contract tax, with "public housing" defined as properties sold by state-owned units to employees [1] - Notarized contracts for property transfer can validate the legality and authenticity of the transaction, but do not replace the need for a property ownership certificate [1][2] Group 2 - Property ownership certificates issued by urban real estate management agencies and contract tax certificates issued by financial authorities are recognized as legal proof of property ownership [2] - Local financial departments must indicate the payment of contract tax on property ownership certificates when collecting taxes on behalf of real estate management agencies [3] - Direct tax collection by financial authorities requires prior approval from real estate management agencies before processing property ownership transfers [3]
财政部关于契税若干问题的批复(财农字〔1986〕400号)
蓝色柳林财税室·2025-05-18 11:24