Paying land use tax when buying and selling PLANET: Understand how properly?

07/06/2017   Viewed: 723
After a long time in use, there are many social housing projects in Hanoi qualified for transfer (purchase - sale) as prescribed. Accordingly, the households in this category when they want to transfer houses will have to pay land use tax, but many people do not understand this regulation.
Paying land use tax when buying and selling PLANET: Understand how properly?
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It is necessary to recalculate the method of charging SD to make it reasonable, so that social security policy really effective, come to life.

According to the Hanoi Department of Natural Resources and Environment, the case of transfer - purchase of NRE as soon as conditions are fulfilled under Article 79 of Decree No. 43/2014 / ND-CP dated 15 May 2014 of the Government detailing Acting on a number of articles of the Land Law. The payment of SDDs shall comply with Article 6 of the Finance Ministry's Circular No. 139/2016 / TT-BTC of June 19, Circular No. 88/2016 / TTL-BTC-BTNMT dated 22/6/2016 of the Ministry of Finance, MONRE; Interdisciplinary Guidance No. 1353 / HD-LN dated 23/02/2017 of the Department of Natural Resources and Environment, Hanoi Taxation Department and Hanoi State Treasury, the tax office is the district tax office at the district where the land is located. The collection of financial obligations of the landowners is authorized by the State Treasury of districts, towns and banks authorized by the Treasury to collect or coordinate collection.

The regulation is clear, but about how to calculate tax when transferring - selling NXXH, many people still wondering that it will take a huge tax money.

Representatives of some residents of building D4, CT6 Dang Xa urban area, Gia Lam said that now their house is less than a month, five years have completed the financial obligations to investors. . As a rule, apartment owners are eligible to transfer, buy - sell. In order to transfer them must pay SDD. However, the current tax money is made, they are still unclear, rumors have sometimes lost nearly a hundred million, a large amount of money, so both want to buy and who want to sell still afraid.

Regarding the method of calculating land use tax when transferring - buying and selling NXXH, representatives of the Land Registration Office, DoNRE, this calculation is guided in detail in Circular 139/2016 / TT-BTC. Accordingly, in the case of sale of condominium apartments is the apartment, the seller must pay to the State budget 50% of the apartment allocation allocated to the apartment. If you sell NXXH is adjacent to the low-rise houses must pay 100% SDD. Specifically, the SDD to pay when reselling NXXH in the case of the buyer, the purchase of NXXH to sell NXXH apartment apartment is 50%, multiplied by the apartment area multiplied by the price of land, multiplication With the distribution of SDD for the apartment. Thus, the amount of land use tax payable when transferring NXXH is not as large as many people think.

On the other side, Dang Hung Vo said: The sale of condominiums is the provision of apartment condominiums, the seller must pay to the budget 50% of the land rent allocated to the apartment; If you sell NXXH is a low-rise adjacent houses have to pay 100% of land use fees are not appropriate to the reality, because many people will be eligible to transfer NXXH but in fact they are still in the category of incentives . Meanwhile, NXXH prices are almost the same, but they have to spend money to pay SDD, transfer procedures are complicated, will not create conditions for them to "evade law" by transfer based On trust, self-agreement, handwritten papers and buyers holding red books ...

On the same point, some real estate businesses said that: According to the regulations, the land price to calculate SDD is determined according to the price of land by the provincial People's Committee stipulated in the land price table multiplied by the coefficient of land price adjustment The moment the buyer, the seller buys the seller. Land prices will be much higher than they were five years ago, and they will seek to circumvent the law so that they do not have to pay taxes. So the policy problem needs to be recalculated. The method of calculating SDD is reasonable, so that social security policy really effective, come to life.

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