Shandong province, Shandong provincial people's Government on the revision of the provisions of tax collection decisions
(January 16, 2013 139th meeting of the people's Government of Shandong province to consider January 30, 2013, No. 258, promulgated by the people's Government of Shandong province April 1, 2013) province, Shandong province people's Government decision on the provision of tax collection as follows: First, the article is revised as follows: "the contract tax for 3%~5%. Deed tax applicable tax rates by province, fiscal authorities and the local tax authorities according to the actual proposal, submitted to the provincial people's Government and to the public.
” Second, article sixth amended as: "the tax collection Office for land and houses the seat of the local tax authorities.
In addition, the individual words of the provision was modified. This decision shall enter into force on April 1, 2013.
Shandong province, regulations on taxes imposed under this decision be revised and republished.
Attached: taxes levied in Shandong Province provided 2013 (revised) (June 11, 1998, Shandong provincial people's Government, the 91st release published on January 30, 2013, the Shandong provincial people's Government on modification of deed tax is imposed by the decision to amend the provisions of Shandong province)
Article in accordance with the People's Republic of China interim regulations on taxes (hereinafter referred to as the regulations) and the People's Republic of China interim regulations on the tax rules (hereinafter rules) the relevant provisions, these provisions are formulated.
Article in within the administrative area of the province transferred ownership of land, houses, units and individuals shall bear, in accordance with the regulations, the rules and the provisions of the relevant pay taxes. Contract tax for article 3%~5%.
Deed tax applicable tax rates by province, fiscal authorities and the local tax authorities according to the actual proposal, submitted to the provincial people's Government and to the public.
Article fourth assignment, sale and the sale of the land, the deed tax basis for the contract price, and bear in actual payments over the full purchase price of the contract.
Fifth article in addition to the regulations and the rules outside the scope of the exemption, State organs, institutions, social organizations, military units obtained ownership of premises used for that part of that business, not exempt from taxes.
Land, housing occupied by requisition, the people's Governments above the county level and then again under ownership of land, houses, its actual payment amount does not exceed the land, compensation and resettlement fees, exemption from deed tax; the actual paid amount exceeds the land, compensation and resettlement fees for housing parts, there is difficulty in paying taxes, approved by the above county tax collector may be reduced or exempted.
Article sixth tax collection Office for land and houses the seat of the local tax authorities.
Seventh taxpayer violating the regulations, the rules and these regulations, by the collector in accordance with the People's Republic of China taxation Administration Act and other relevant laws and regulations will be punished.
Article eighth tax collector and dereliction of duty, abuse of power, favoritism and constitutes a crime, criminal responsibility shall be investigated according to law; do not constitute a crime, administrative sanctions according to law. Nineth these provisions come into force on July 1, 1998.
August 30, 1954 published by the people's Government of Shandong province, Shandong province, levy taxes regulations repealed simultaneously. Before the implementation of these provisions, on October 1, 1997 after the ownership of premises, shall, in accordance with the regulations to pay taxes.