Tax Regulations Summary - The article outlines various tax exemptions and rates applicable to property transactions, including land value-added tax and personal income tax [3] - Personal income tax is based on the actual income from property transfer, with a tax rate of 20% if complete documentation is provided, otherwise a flat rate of 1% applies [3] - For individuals selling their only residential property after five years of ownership, they are exempt from personal income tax [3] Tax Rates for Home Purchases - For the purchase of a first residential property, a reduced deed tax rate of 1% applies for properties under 140 square meters, and 1.5% for those above [3] - For the second residential property, the deed tax rate is 1% for properties under 140 square meters and 2% for those above [3] - The third and subsequent residential properties are subject to a deed tax rate of 3% [3] Taxpayer Responsibilities - Taxpayers seeking tax benefits must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department [3] - If information sharing conditions are met, taxpayers can authorize tax authorities to obtain relevant information [3] - In cases where information sharing is not possible, taxpayers may use a commitment system to submit a tax proof commitment letter, assuming legal responsibility for the truthfulness of the information [3]

Group 1 - The article discusses tax exemptions for individuals transferring their self-used housing for over five years, specifically for the family's only home [3] - For individuals purchasing their first home, a reduced deed tax rate of 1% applies for properties under 140 square meters, while a rate of 1.5% applies for properties above that size [3] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those above [3] - The tax rate for the third home and beyond is set at 3% [3] Group 2 - Taxpayers must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department to enjoy tax benefits [3] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared channels [3] - In cases where information sharing is not possible, taxpayers must submit a "Tax Proof Commitment" and bear legal responsibility for the truthfulness of their commitments [3] Group 3 - The article warns about the risks associated with developers and intermediaries collecting and handling deed taxes, including financial, legal, information, and rights risks [3] - Specific risks include the potential misappropriation of tax payments, legal liabilities for tax evasion, information leaks, and missing out on tax benefits [3] - It emphasizes that self-reporting of deed tax is the safest approach [3]

Core Viewpoint - The article provides a detailed guide on how to apply for and issue value-added tax (VAT) invoices online, emphasizing the step-by-step process and the necessary information required for successful application and issuance. Group 1: Application Process - Step 1: Log in to the account and navigate to the VAT invoice application section [3] - Step 2: Input the buyer's name and unified social credit code, supporting fuzzy search [3] - Step 3: Select the taxable location by choosing the corresponding province, city, and district [3] - Step 4: Fill in project information, including item name, category, and amount, with options to adjust tax rates [4] - Step 5: Confirm tax information, where the system automatically calculates the tax amount before submission [4] - Step 6: After successful issuance, invoices can be downloaded and delivered online without physical presence [4] Group 2: Common Issues and Solutions - If an invoice is incorrectly issued and not yet paid or issued, it can be voided [5] - For successfully issued invoices that need correction, a red-letter invoice or tax refund application can be submitted [5] - The system provides a pathway for voiding or correcting invoices through the homepage [5]