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税费政策热点问答——购置车辆篇
蓝色柳林财税室· 2025-08-24 08:58
欢迎扫描下方二维码关注: 答:大力发展新能源汽车产业,是促进我国交通运输领域节能低碳转型的重大战略举措。当前,国家为促进新能源汽车消 费,在车辆购买环节、保有环节均出台了相应税收优惠政策。 对购置日期在2 02 4年1月1日至20 25年12月31日期间的新能源汽车免征车辆购置税,其中,每辆新能源乘用车免税额不超 过3万元;对购置日期在2 026年1月1日至2 027年12月3 1日期间的新能源汽车减半征收车辆购置税,其中,每辆新能源乘用车减 税额不超过1. 5万元。购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。 对纯电动乘用车和 燃料电池乘用车 ,不征车船税。对新能源汽车,包括纯电动商用车、插电式(含增程式)混合动力汽 车、燃料电池商用车,免征车船税。对 节能汽车 ,减半征收车船税。 需要说明的是,只有列入工业和信息化部、税务总局联合发布的新能源汽车车型目录的,才能享受上述税收优惠。享受税 收优惠的车型目录发布后,税务部门都会第一时间将目录维护进税务系统,纳税人的车型只要在目录发布的时限和范围内,申 报时均可自动享受减免税优惠。 答:购置应税车辆的纳税人,应当到下列地点申报纳税 ...
上半年房产税逆势增长12%,征管强化是重要因素
Di Yi Cai Jing· 2025-08-08 02:40
Core Insights - In the first half of 2025, property tax revenue surpassed deed tax and land value increment tax, becoming the largest source of revenue among land and real estate-related taxes [1][2]. Revenue Performance - National property tax revenue reached 261.8 billion yuan in the first half of 2025, marking a 12% year-on-year increase, significantly higher than the overall national tax revenue growth rate of -1.2% and the declines in deed tax (-14.8%) and land value increment tax (-17.6%) [2]. - Property tax revenue growth is attributed to enhanced tax collection efforts by local fiscal departments, with notable increases reported in regions such as Fujian (13.7% growth) and Xinjiang (17.9% growth) [2][3]. Tax Management Improvements - Local governments have utilized big data and improved tax management practices to enhance property tax collection, addressing issues such as low-quality data and tax assessment inaccuracies [4]. - For instance, the Zhengzhou Airport Economic Comprehensive Experimental Zone reported a 36.42% increase in property and land taxes collected from January to July 2025, aided by online data comparisons and risk audits [4]. Fiscal Context - Despite the growth in property tax revenue, the overall fiscal environment remains challenging, with significant declines in deed tax and land value increment tax exacerbating local fiscal pressures [4][5]. - In 2024, the combined revenue from deed tax and land value increment tax was approximately 1,001.6 billion yuan, a decline of about 30% from the peak in 2021 [5]. - Local government budget data indicates a slight increase in general public budget revenue (1.6%) and a more substantial increase in expenditures (2.6%) for the first half of 2025, highlighting ongoing fiscal challenges [6].
139㎡收楼变141㎡!广州新规后,第一批受害者出现了!
Sou Hu Cai Jing· 2025-07-31 09:45
不得不说啊,买现房,就是好! 二娃3月9日买的房子,3月23日就收到开发商寄来的收楼通知了,4月4日就正式验房并收楼了! 目前,硬装只差全屋定制柜子没有搞了,其他基本都完工了! 呐~下面几张图,就是我昨晚刚拍的! | vanke | | | --- | --- | | | 办理《不动产权证书》的通知 | | | 尊敬8 (商品由肥养全国)的记,将自身出物助手英国空代第一方少理《不 | | | 100 - 1000 工 4024 年 7 日 10 日 70 日 0 0 17:30 (3 大内) 周在 外力科贝猫副 | | | 动产权证书》。为战 ... | | | Art in July 100 | | | (2)2000-20 0 | | | . | | | .. | | | 继教艺术,周书(第一张主内有足够激励成则成刚座,单美刷卡完成版四)。 | | | 第一点, 静在广州万能量用新浪节目的人, 书 文字的五路交易业用文明出发现的人们的人 | | | 1、缴交办证费用如下: | | | 收款部门 做纳金额 造散方式 收费类别 收费标准 项目 | | | 刷卡(储蓄卡) 房地产交易登记中 作空:80元/户,另 ...
离婚分割财产所得房屋,需要缴纳契税吗?
蓝色柳林财税室· 2025-07-08 09:49
根据上述政策规定,夫妻因离婚分割 共 同 财 产 发 生 土 地 、 房 屋 权 属 变 更 的,免征契税,但如果夫妻之间在婚 姻存续期间发生的土地、房屋权属变 更,正常缴纳契税。 案例分析 甲、乙于2020年1月结婚。2021年5 月,甲将自己名下的房屋A赠送给 乙。2022年2月,二人购置共同所有 的房屋B。2023年甲、乙离婚,离婚 协议约定、其婚后购入的共有房屋B 归甲所有。该业务中,是否涉及契缴 纳? 欢迎扫描下方二维码关注: 根据《契税法》第一条规定,在中华人民共 和国境内转移土地、房屋权属,承受的单位 和个人为契税的纳税人,应当依照规定缴纳 契税。因而,2022年2月,二人购置共同所 有的房屋B时,甲、乙均需要缴纳契税。 根据《财政部 国家税务总局关于契税法实施 后有关优惠政策衔接问题的公告》(财政部 国家税务总局公告2021年第29号)第一条规 定,夫妻因离婚分割共同财产发生土地、房 屋权属变更的,免征契税。因而,2023年 甲、乙离婚,离婚协议约定,其婚后购入的 共有房屋B归甲所有的行为中,甲免征契 税。 编辑 丨鲸鱼 校审丨一休、华正菊 审核丨王博 来源陕西税务 欢迎扫描下方二维码关注: ...
创金合信基金魏凤春:税收视角下的中国资产重估
Xin Lang Ji Jin· 2025-06-23 03:22
Group 1: Market Overview - The market has seen adjustments in hot sectors, with cyclical commodities like coking coal, aluminum, and Brent crude oil performing well due to the Middle East crisis affecting global commodity supply [2] - The North China 50 index has adjusted, influenced by discussions around micro-cap stock trading congestion, with cautious investors taking action [2] - A weekly review of A-shares shows bank stocks leading in gains, while sectors like beauty care, pharmaceuticals, textiles, and social services have seen declines [2] Group 2: Middle East Risk - The Middle East crisis is currently limited to Iran, but concerns are growing about the potential for escalation following U.S. airstrikes on Iranian nuclear facilities [3] - Predictions suggest that if Iran expands its attacks and blocks the Strait of Hormuz, oil prices could surge to $120-130 per barrel, leading to high global inflation and reduced manufacturing profits [3] - Analysis indicates that U.S. actions may be politically motivated to alleviate internal pressures, with a focus on avoiding ground troop deployment [3] Group 3: China Asset Revaluation - The recent Lujiazui Forum indicated a policy tone favoring openness, which could release policy dividends for the revaluation of Chinese assets [5] - Foreign Direct Investment (FDI) in China has shown a decline, with actual foreign investment amounting to 358.19 billion yuan in the first five months of 2025, down 13.2% year-on-year [5][6] - The structure of FDI shows positive trends in high-tech industries, with significant growth in sectors like e-commerce services and aerospace manufacturing [6] Group 4: Tax Revenue Insights - National public budget revenue for January to May 2025 was 96,623 billion yuan, a slight decrease of 0.3% year-on-year, with land use rights revenue down 11.9% [7] - The probability of a real estate market resurgence is low, as indicated by declining property-related tax revenues [7] - Securities transaction stamp duty increased by 52.4% year-on-year, reflecting heightened market activity and the importance of the stock market in asset revaluation [8] Group 5: Non-Tax Revenue and Market Dynamics - Non-tax revenue grew by 6.2% year-on-year, indicating a shift in focus from external factors to internal reforms and adjustments in interests [9] - The government is increasingly normalizing its behavior in revenue collection, which is crucial for market vitality and asset revaluation [9] Group 6: Long-Term Asset Revaluation - While external risk premiums suggest a foundation for asset revaluation in China, internal conditions still require improvement for a complete revaluation [10] - The restructuring of international order and adjustments in China's leading industries present ongoing investment opportunities [11]
【税问答疑】契税高频问答来啦!请查收~
蓝色柳林财税室· 2025-06-16 14:00
点击标题右下角 ★ 【星标】 可以更快收到我们最新推送哦! 买房遇到契税问题一头雾水? 别慌! 我们整理了大家最关心的契税问题 一篇帮你扫清疑惑! 赶紧收藏转发! 01 我在2025年3月购买了一套135平房子,用于家庭居住,请问需要缴纳契税吗? 欢迎扫描下方二维码关注: 答: 需要。 如果您购买的房屋类型属于住房,若属于家庭首套房或者二套住房,您需要按1%的税率缴纳契税,如果您是家庭三套 房或三套以上的住房,您需要按3%的税率缴纳契税;如果您购买的房屋类型为非住房,则一律按照3%缴纳契税。 根据《中华人民共和国契税法》(中华人民共和国主席令第五十二号)的规定:" 第一条 在中华人民共和国境内转移土地、房屋权 属,承受的单位和个人为契税的纳税人,应当依照本法规定缴纳契税。第二条 本法所称转移土地、房屋权属,是指下列行为:(一)土 地使用权出让; (二)土地使用权转让,包括出售、赠与、互换; (三)房屋买卖、赠与、互换。前款第二项土地使用权转让,不包括土地承 包经营权和土地经营权的转移。以作价投资(入股)、偿还债务、划转、奖励等方式转移土地、房屋权属的,应当依照本法规定征收契 税。" 根据财政部 税务总局 住房 ...
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
欢迎扫描下方二维码关注: 财政部关于契税若干问题的批复 (财农字〔1986〕400号) 陕西省财政厅: 你厅陕财农税字<1986>017号和陕财农税便(1986)036号文收悉。经研究,批复如下: 一、 对银行开展有奖储蓄,奖给中奖者所有的房屋,房屋产权属于无偿转移,应比照赠与税率征收契税。 文章来源:中注税协 链接: 财政部关于契税若干问题的批复(财农字〔1986〕400号) 来源 财政部,财税满天星 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 三、经与司法部研究意见,公证机关证明的房屋产权转移合同--契约,可以证明其法律行为的合法性,真实性, 但公证书不等于产权证。当事人还必须依 照国家规定向当地契税征收机关办理纳税印契手续 。 四、根据国务院有关规定,城市房地产管理机关(简称房管机关)发的房屋所有权证,财政机关填发的契证(印契),都是房屋产权的合法凭证。 凡由地方财政部门委托房管机关代征 ...