Journalism

A few years of one-time collection of housing rent, one-time payment of value-added tax?

2021-04-30

Q

A few years of one-time collection of housing rent, one-time payment of value-added tax?Can the property tax be paid in installments?

A: VAT is paid in a lump sum, As long as the rent is collected in advance, no matter whether it is invoiced or not, VAT will be paid.


Policy basis: According to Article 45 of Appendix 1 of CS [2016] No. 36: (2) if a taxpayer takes the form of advance collection for providing construction services and leasing services, the time of tax liability shall be the day when the advance payment is received(As amended by CS [2017] No. 58, the receipt of advance payment for construction services does not belong to the time point of tax liability).


Whether the property tax needs to be paid at one time depends on the local tax bureau, which varies from place to place.


Policy basis: Article 3 of the Interim Regulations on real estate tax: for real estate leasing, the real estate rental income shall be the tax basis of the real estate tax.Article 7: the property tax shall be collected annually and paid in installments.The time limit for paying taxes shall be prescribed by the people's governments of provinces, autonomous regions and municipalities directly under the central government.


The notice of the State Administration of Taxation on the relevant policies and regulations of urban land use tax on property tax (GSF [2003] No. 89) stipulates the time when the tax liability of real estate tax and urban land use tax occurs. When a taxpayer rents or lends a house property, the house property tax and the urban land use tax shall be collected from the month following the delivery of the house property.


Policy basis:

1. According to the notice of Shandong Local Taxation Bureau on some policies and regulations on real estate tax and urban land use tax (ldsh [1999] No. 282), it is stipulated that the rental income is collected in a lump sum during the lease period, It shall be calculated in full by the property lessor according to the rent collected and pay the real estate tax in a lump sum.


2. According to the reply of Hunan Local Taxation Bureau on the policy issues related to real estate tax (Xdsh [2000] No.5), it is stipulated that the transfer of the right of use of the house by the house property right unit during the period of using the house belongs to the house rental behavior, and the house property tax shall be levied according to the rental income.In principle, the amount of tax payable should be collected in one lump sum according to the amount of rental income If it is really difficult to pay in installments, it may be paid in installments with the approval of the tax authorities of the county (city or district).


3. Article 8 of the Interim Rules for the implementation of the Provisional Regulations of the people's Republic of China on real estate tax in Heilongjiang Province If the house property tax is paid according to the residual value of the house property, it shall be calculated on an annual basis and paid monthly. The levy period shall be within 15 days after the end of the month. If the property tax is paid according to the house rent, it shall be calculated on a per time or monthly basis, and shall be paid within 15 days after the end of the month or when the invoice is issued.


4. Notice of Jiangsu Provincial Local Taxation Bureau on clarifying the occurrence time of tax liability of house rental property (sdshh [2000] No. 135): Recently, some regions have reflected that the occurrence time of tax liability of house rental property tax is not clear enough, and it is difficult to master in the implementation process.In this regard, it is clarified as follows: For a taxpayer renting a house, the time when his tax liability occurs is the day when he actually obtains the rental income.


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