How to write the original value certificate of the property 15

Generally speaking, it is the original purchase price of your property, which is the purchase contract;

This is related to the issue of the collection of LAT collection.

In terms of the transfer of ordinary housing by individuals, business tax and personal income tax are levied in two situations. If a legal and valid certificate of the original value of the real estate can be provided, the business tax shall be calculated and levied according to the balance of the full amount of the transfer income minus the original purchase or transfer price, but the individual income tax shall be calculated and levied at the rate of 20% according to the transfer income; If the legal and valid certificate of the original value of the real estate cannot be provided, the business must be calculated and levied according to the full amount of the transfer income;

Savvy Eye: When to pay less tax?

According to industry insiders, it is not necessary to pay less tax by providing proof of the original value of the property. Owners need to make a choice based on the specific situation of their property.

For example, if Mr. Li buys a property for $340,000 in October 2008 and sells it for $500,000 in November 2009, the purchase period is less than 2 years.

When you can provide a legal certificate of the original value of the property:

Business tax: (500,000 yuan, 340,000 yuan) 5%=10,000 yuan; Individual income tax: (500,000 yuan, 340,000 yuan) 20% 10,000 yuan; The business tax and personal income tax are 40,000 yuan in total.

When you cannot provide a legal certificate of the original value of the property:

Business tax: 500,000 yuan, 5% 10,000 yuan; Individual income tax: 500,000 yuan, 3% 10,000 yuan; The business tax and personal income tax are 40,000 yuan in total.

The taxes and fees paid by the two are the same, and it can be seen that if the price of Mr. Li's house exceeds 500,000 yuan, he will have to pay more taxes and fees if he provides a legal certificate of the original value of the property. Roughly calculated, it was purchased for 340,000 yuan and sold for 500,000 yuan, with a yield of about 50%.

Therefore, if the yield of the property transferred less than 2 years after the purchase exceeds 50%, the legal certificate of the original value of the property cannot be provided, and the tax can be reduced.

The purchase price should still have an invoice, if you lose it, you can go to the trading center area to check it.

No, there is none. The original value of real estate refers to the original price of the house recorded in the fixed assets account of the account book in accordance with the provisions of the accounting system. If the taxpayer fails to record it in accordance with the provisions of the accounting system, the original value of the real estate shall be adjusted according to the provisions when calculating and levying the real estate tax, and if the original value of the real estate is obviously unreasonable, it shall be re-assessed.

Therefore, the original value of self-built real estate is the original value of fixed assets on the accounts of enterprises in accordance with the accounting system.

Legal basis: Interim Regulations on the Registration of Immovable Property

Sixth national land and resources departments are responsible for guiding and supervising the national real estate registration work. The local people's ** at or above the county level shall designate a department as the real estate registration agency in the administrative region, responsible for the registration of immovable property, and accept the guidance and supervision of the people's ** real estate registration department at the higher level.

Article 7 The registration of immovable property shall be handled by the people's ** real estate registration agency at the county level where the immovable property is located; The people of municipalities directly under the Central Government and cities divided into districts may determine that the immovable property registration agencies at the same level shall uniformly handle the registration of immovable property in their respective districts. The registration of immovable property that crosses county-level administrative regions shall be handled separately by the immovable property registration agencies of the county-level administrative regions that cross county-level administrative regions. If it cannot be handled separately, it shall be handled through consultation by the real estate registration agency of the administrative region at the county level; If the negotiation fails, it shall be designated by the common people's ** real estate registration department at the next higher level.

The registration of forests, woods and woodlands in key state-owned forest areas, the approval of the sea and islands for the project, and the state-owned land used by state organs shall be prescribed by the competent department of resources of the State Bureau of Land and High Prefecture in conjunction with relevant departments.

Article 8 Immovable property shall be registered with the immovable property unit as the basic unit. Real estate units have a unique code. The immovable property registration agency shall, in accordance with the provisions of the competent department of land and resources, establish a unified immovable property register.

The immovable property register shall record the following matters: (1) the natural conditions of the immovable property, such as its location, boundaries, spatial boundaries, area, and use; (2) The subject, type, content, duration, change of rights, and other ownership status of immovable property rights; (3) Matters involving restrictions or reminders of real estate rights; (4) Other related matters.

There are two ways to calculate the original value of a property:

1. Calculated according to the residual value after deducting 30% of the original value of the property. The calculation formula is: annual tax payable = original book value of the property * (1-30%) * calculated according to rental income, and the calculation formula is: annual tax payable = annual rental income * applicable tax rate (l2%).

2. Real estate tax is a kind of property sedan tax levied on property owners based on the taxable residual value or rental income of the house.

Property Tax Levy Special:

1. Real estate tax belongs to the individual property tax in the property tax, and its tax object is only the house;

2. The scope of expropriation is limited to urban commercial housing;

3. Stipulate taxation methods according to the operation and use of houses, and levy taxes on the residual value of real estate for self-use and rental income for rental houses.

The property tax is levied on both ad valorem or ad valorem rental

1. If the ad valorem levy is levied, the basis for taxation is the residual value of the original value of the property after subtracting 10%-30% at one time;

2. If the property is levied from rent (i.e., the property is rented), the tax shall be calculated on the basis of the rental income of the real estate. The specific reduction range of 10%-30% for ad valorem taxation shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government. For example, Zhejiang Province stipulates that the specific deduction range is 30%.

Property tax is levied on real estate. The so-called real estate refers to a place with a roof and envelope structure that can shelter from the wind and rain, and can be used by people to produce, study, work, play, live or store materials. However, buildings that are independent of the house, such as fences, conservatories, water towers, chimneys, outdoor swimming pools, etc., are not considered real estate.

But the indoor pool belongs to the property.

Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 3 The real estate tax shall be calculated and paid according to the residual value of the original value of the real estate after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

Find the financial department of the real estate unit to find the cost of building the house at the beginning, and the data reflected on the book of fixed assets is the original value of the property.

1. Procedures for handling initial (change) land registration:

l. Application for land registration;

2. Cadastral survey;

3. Ownership review;

4. Registration;

5. Issuance, replacement and cancellation of land certificates.

2. What documents should be submitted when the initial (change) land registration applicant applies for registration:

1. Application for land registration;

2. Certificate of establishment of the unit, certificate of legal representative or personal identity certificate and household registration certificate;

3. Proof of land ownership, if it belongs to the joint use of a piece of land, it is also necessary to submit the agreement and agreement of the co-owners to jointly use the land;

4. Certificate of legal property rights of above-ground buildings and other attachments;

5. Other documents and materials that need to be submitted according to laws, regulations and rules.

3. What documents and materials should be submitted when handling land registration for the transfer of state-owned land use rights:

1. The original of the transferor's State-owned Land Use Certificate;

2. The transferee's land registration application;

3. 1 set of approval materials for state-owned land transfer procedures: l copy of state-owned land use right transfer contract; The approval of the transfer of the parcel by the people at or above the county level; Municipal Bureau of Land and Resources** document; A copy of the certificate of payment of the transfer fee and the certificate of payment of the deed tax.

4. Two original copies of the contract agreement for the transfer of state-owned land use rights and notarization;

5. The opinion of the competent department at the higher level of the transferor;

6. A copy of the transferor's project construction investment description, the fixed asset investment plan issued by the Planning Commission and the project construction record manual; 7. 1 copy of land price confirmation document (land price appraisal report, land price confirmation approval);

8. The parcel is free of seizure, mortgage, guarantee, debt and other rights restrictions and other land ownership disputes.

4. What documents and materials should be submitted when registering the mortgage of state-owned land use rights:

1. The original copy of the State-owned Land Use Certificate;

2. The "State-owned Land Mortgage Application Approval Form" jointly filled in by both parties to the mortgage;

3. Both parties fill in the land mortgage contract in triplicate;

4. 1 copy of land price confirmation document (land price appraisal report, land price confirmation approval);

5. One notarized mortgage and loan contract for land use right;

6. Information to be provided for the registration of mortgage of land use right obtained by way of transfer: 1 copy of the original land transfer contract transfer fee and deed tax payment certificate;

7. A copy of the business license of both parties, and one copy of the certificate of the legal representative of both parties, the certificate of the principal and their ID cards;

8. 3 copies of the parcel map of the mortgaged land (the mortgagee stamps and approves the scope of the mortgaged area);

9. The parcel is free from seizure, mortgage, guarantee, debt and other rights restrictions and other land ownership disputes.