Non-ordinary housing less than 5 years transfer full Levy business tax

Xinhua Beijing, December 23 (reporter Han, roxatidine) in order to promote the healthy development of the real estate market, with the approval of the State Council, the Ministry of Finance and the State administration of Taxation 23rd announced the adjustment of personal housing transfer business tax policy, which purchase less than 5 years of non-ordinary housing transfer, will be the full The latest announcement of the policy on adjusting sales tax on individual housing transfers says since January 1, 2010, individuals will purchase less than 5 years of non-ordinary housing sales, the full levy of business tax, individuals will purchase more than 5 years (including 5 years) of ordinary housing or less than 5 years of ordinary housing sales,　　Levy a business tax in accordance with its sales income minus the difference after the purchase price of the house; Individuals will purchase more than 5 years (including 5 years) of ordinary housing sales, exempt from business tax. Notice that the above standard housing and non-ordinary housing standards, the specific procedures for tax exemption, the time to buy a house, invoicing, the difference tax deduction vouchers, non-purchase form to obtain housing behavior and other related tax regulations, in accordance with the "State Council forwarding Ministry of Construction and other parts of the work to stabilize the price of housing　　"The State administration of Taxation of the Ministry of Finance to strengthen the real estate tax management notice and the State administration of taxation on the implementation of real estate tax policy on several specific issues of the notice of the implementation of the relevant provisions."　　Two parts of the exaggerated, in order to maintain the normal fiscal order, all over the strict clearance of real estate related to the ultra vires tax relief, to clean up the problem, to be corrected immediately. In addition, since January 1, 2010, issued last year, the Ministry of Finance State Administration of taxation on individual housing transfer business Tax policy notice will be abolished.