Second-hand housing buyers early tax risk is very large

[Background News] personal housing business tax Levy Standard Rules published personal housing transfer business tax levy on the full or the difference in the suspense finally landed.　　According to Xinhua, the Ministry of Finance and the State administration of taxation issued a revised business tax policy on personal housing transfer yesterday, with the approval of the State Council. 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. Sales tax policy adjustment, and the end of last year, Shanghai issued a series of housing market bailout policy will also expire, this part of the policy adjustment also aroused concern. According to the relevant policies of Shanghai in the end of last year, the two house buyers who have improved demand can perform the preferential policy of first loan purchase for ordinary housing, and according to the Housing Provident Fund Individual purchase loan conditions, the Housing Provident Fund loan policy can be adopted for the first time to purchase ordinary home housing.　　Buy 90 square meters and below ordinary housing to improve the living conditions of the buyers temporarily at 1% tax rate levy policy and so on.　　According to last year's policy, these preferential policies will expire December 31 this year.　　Some areas can manipulate "early tax" with the business tax preferential policy is about to expire, Shanghai ushered in the peak of business tax payment, "catch the last bus" owners and buyers will be Shanghai's real estate trading center packed. Yesterday, Zhongyuan real estate business staff told reporters that at present, Shanghai may only Putuo and so on a few areas of the home buyers can not pay taxes, because these areas of strict tax regulations, requiring buyers before taxes must provide property investigation list, which means that buyers must first repay the loan before paying taxes.　　And Pudong, Yangpu, Hongkou districts are promised buyers in advance to pay off the loan before paying business tax. It is learned that the so-called "early tax" refers to the buyer and seller network signed the sale and purchase contract, buyers have not been approved by the Bank of new loans and buyers and sellers to the real Estate trading Center for Business Tax payment, equivalent to the time to pay the sales tax. As part of the regional real Estate Trading Center Tax window to pay business tax, is based on the sale of both parties signed the sale of the contract price and the real estate transaction center of the lowest assessment price to identify and pay, will not go through the bank quasi-credit information (this information is the title of the property transfer before the review　　　　is feasible in practical operation. "Early tax" or risk "early payment of business tax risk is very large." "Han Real estate related Personage disclosed to the reporter, under the normal circumstance, the business tax is in the second-hand housing transfer payment, moreover from the tax Design view, this tax should be paid by the seller." But in the current market, the actual operation has changed, on the one hand, "the endShuttle bus "lead to a lot of people pay sales tax in advance, on the other hand, many landlords at present sell the house when the" bid ", the original by the seller to pay a lot of taxes on behalf of the buyer to pay. The title appears in the process of change, due to early tax, the house is still under the seller's name. At present, almost all of Shanghai's banks have suspended the approval of second-hand housing loans, lending basic to wait until next year, so buyers also have the risk of loans.　　Once a deal comes up with a loan problem, the buyer may not be able to get a refund on the tax. According to Han Real estate in the city nearly hundreds of stores data statistics show that on November 1 December 5 signed the contract of sale, involving the sales tax link by the buyer to bear the seller's business tax accounted for 68%.