The first purchase of 90 flat under the reform and rehousing rate can be discounted

The Ministry of Finance issued a notice 20th, said urban and state-owned mining shanty projects can receive tax concessions, of which individuals first purchase 90 square meters of the following transformation and housing, can be levied at 1% of the tax rate levy, purchase more than 90 square meters, but in line with the ordinary housing standards of the transformation of housing, in half the statutory rate of levy.　　In addition, the individual to obtain the removal of compensation and the relocation of resettlement housing, according to the relevant provisions to enjoy personal income tax and deed deduction.　　The circular said that the urban land use tax should be exempted for the reconstruction and settlement of housing construction, and the stamp duty on the reform and settlement of the Housing Management Unit, the developer and the reformed housing, and the individual involved in the purchase of housing should be exempted.　　In the commodity housing and other development projects supporting the construction of housing, according to government departments issued by the relevant materials and relocation and settlement compensation agreement, according to the reconstruction of housing construction area accounted for the total area of the proportion of urban land use tax, stamp duty.　　In addition, enterprises, institutions, social organizations and other organizations to transfer the old House as a housing and the value added to the deduction of 20% of the project amount, exemption from land value-added tax.　　The notice said that the provisions of the implementation from January 1, 2010 onwards, January 1, 2010 to the date of dispatch of the tax can be in the taxpayer after the corresponding tax deduction, the 2010 annual offset, in accordance with the relevant provisions to refund. According to the notice, shantytowns refers to the state-owned land on the focus of the construction, the simple structure of more buildings, large building density, the use of a long life, the use of incomplete, basic infrastructure of the region;