Qingdao City Property Tax Price Determination Methods

Original Language Title: 青岛市涉税财物价格认定办法

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Qingdao City property tax price determination methods

    (June 8, 2012 Qingdao 15th session Government 2nd times Executive Conference considered through June 25, 2012 Qingdao Government makes No. 217, announced since August 1, 2012 up purposes) first article for specification involved tax property price finds work, maintenance national tax right, protection taxpayers of lawful rights and interests of, according to People's Republic of China tax levy management method, and People's Republic of China price method, about legal, and regulations of provides, combined this city actual, developed this approach.

    Second, tax identification these measures shall apply to property prices.

    Third article this approach by said involved tax property price finds, is refers to price competent sector bear involved tax property price finds work of institutions (following referred to price finds institutions), on tax organ (containing other law tax organ, with) in tax process in the involved of movable, and real estate, and intangible assets and paid service, appeared of price unknown, and price has dispute of situation for meter tax price finds of behavior.

    Article fourth tax, property prices should work to identify the following objective, the principles of fairness, openness and timely.

    Article fifth Department in charge of price, tax authorities should strengthen tax property prices work to identify, establish and perfect the tax system of property price identity.

    Price finds that institutions engaged in tax-related property price determination shall not charge any fee required funds into the budget at the same level.

    Sixth of municipal, district (City) tax authorities in tax collection, tax assessment, tax assessment, tax audit, the tax revenue to preserve or enforce tax management processes as well as in some industries, and the need to price finds that agencies provide tax-related property prices found to assist, to the municipal or district (City) price finds that agencies submit a help request.

    Seventh price tax property tax authority need to be found, price determination issued by the tax should be identified to assist in property prices, and provide the relevant information.

    Price finds that agencies receive the tax-property-price finds that assist book and related information, the review shall, within 3 working days, to meet the requirements of admissibility; do not meet the requirements, should be submitted to the tax authority, be corrected.

    Article eighth price identified bodies accepted, should be in accordance with the relevant laws, rules and regulations standards, procedures and methods for price determination.

    Nineth prices found for general tax property shall comply with the following requirements:

    (A) the tax, property prices are prices, calculated in accordance with Government pricing; belongs to the Government-guided prices, based on government guidance prices benchmark price, according to local price levels belonging to market-regulated prices, calculated according to the level of average market prices, otherwise provided by the State from its provisions.

    (B) real estate, land, structures found in real estate prices should be based on their individual characteristics considering the environment and supporting facilities, accessibility, age and other factors, according to the base date finds the level of average market prices.

    (C) the equipment, vehicles, heavy machinery and other chattels price determination should be based on its integrated into the new rate to use the updated replacement cost and market method is found.

    (D) other general tax, property prices are found to be in the light of the price implementation of forensic practice in Shandong province.

    Tenth special tax property price finds that shall comply with the following requirements:

    (A) the forms have been seriously damaged or destroyed property tax, based on the evidence provided by the tax authority information, price finds that benchmark price finds that the price level of similar real property;

    (B) General antiquities, stamps, paintings, jewelry and gold and silver and its products, and so on, should be made by experts in the relevant professional or technical, after qualification, price according to the information provided by its identification;

    (C) any patent, trademark, copyright, ownership, proprietary technology and other intangible assets identified mainly using the income method. 11th unless otherwise agreed, the price finds that agencies shall, within 7 working days from the date of acceptance of the tax-property price finds that conclusion book.

    Book of the tax-property-price finds that conclusion should be more tax-property price determination, signature, seal and stamp prices found bodies.

    12th book of the tax-property-price finds that conclusion should include the following:

    (A) price finds that name and the name of the tax authority;

    (B) tax-related goals and benchmarks identified by property prices;

    (C) the basic situation of property tax;

    (D) the tax status of the property description and site survey;

    (E) price determination principle, the basis and method;

    (Vi) the price results;

    (VII) price recognized qualification;

    (H) price determination method of challenging the conclusion;

    (I) the price found job data;

    (10) other issues of note.

    13th the tax authorities to tax property price finds that disagrees with the conclusion, price finds that institutions are required to conduct a re-evaluation or supplementary identification; the district (municipal) price finds bodies of re-evaluation, Supplement finds that conclusion still has objections, ask, price found that agency review found.

    Re-evaluation of needs, supplementary identification or review ruling, price finds that agencies should be made within 7 working days from the date of acceptance of determination or ruling concluded.

    Tax-property price determination or ruling after the conclusions approved by the tax authority should be treated as taxable or the basis for determining the tax credits property prices. 14th price finds that institutions engage in tax-related property price finds that business shall obtain a relevant qualification.

    Personnel engaged in tax-property price found, shall obtain the appropriate professional qualifications.

    15th tax-property price found, price found that activity, have one of the following should be avoided:

    (A) relates to my interest;

    (B) involving my close relative stakes;

    (C) the possible influence of other tax-related property prices just make finds that conclusion.

    16th tax property price found, shall withdraw from the case, I shall apply for withdrawal; interested persons the right to apply for price finds that people shy away from.

    Tax-property price found, avoidance, decided by price finds that agency heads; price finds that withdrawal of the head, determined by the head of the price Department at the same level.

    17th prohibits tax-property price found, engage in the following behavior:

    (A) terms of reference found to affect prices fair working;

    (B) issue a false price finds that conclusion;

    (C) the contractor tax property prices found that business in his own name;

    (D) neglect, to reveal the secret;

    (E) other behaviors prohibited by laws, rules and regulations.

    18th price finds that agencies and their staff members in violation of the regulations, resulting in tax-related property price finds that conclusion untrue, to determine the price of conclusions invalid, price authorities or the relevant authorities according to the circumstances shall be given sanctions, and recommends that the relevant authorities in accordance with their relevant qualifications or professional qualification constitutes a crime, criminal responsibility shall be investigated according to law.

    19th the price administrative departments, tax departments and their staff, working in the property tax rate found in the abuse, malpractice, neglect their duties, shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law.

    Problem in the 20th article of the way a specific implementation by the Municipal Department in charge of price, tax authorities in accordance with their respective responsibilities to interpret. 21st article this way come into force on August 1, 2012.