[unscramble] explanation of section of tax of Nanjing city land says, execute temporarily at present 1% those who be aimed at is the “ housing ” inside whole town limits, include common housing and high-grade housing among them, but do not include business room and manage with the room, business room and manage be in with the room when paying tax, or according to after making over primary value of property of deduction of income specified amount and reasonable charge, multiply again with 20% computation. According to divulging, near future of section of Nanjing land tax comes on stage likely special business room and manage the check and ratify that uses a room to collect scale, collect scale to affirm prep above housing, predict to be in 2%~3% .

On the other hand, concerned personage emphasizes, can offer the primitive proof such as housing primary value, still according to after making over primary value of property of deduction of income specified amount and reasonable charge, multiply with 20% will collect, and always cannot offer the primitive proof such as housing primary value, meeting requirement taxpayer signs ” of affirmatory book of a “ , oneself are affirmatory its authenticity, and taxpayer also must be ” of this “ affirmatory book to load due legal responsibility.

Accord with a condition but of short duration avoids a duty

[detailed rules] the individual makes over for private use to amount to 5 years above, and be the earning that only family life obtains with the room, of short duration is avoided collect individual income tax. 1, exclusive housing is outside showing person of duty to pay taxes divides a carry out housing, its individual or domestic member have other building droit no longer, be made work housing just can inspect writer front courtyard to be born exclusively to use a room alive. 2, the firm basis of exclusive housing is him person of duty to pay taxes offers corresponding proof book of acceptance of exclusive perhaps housing.

[unscramble] according to introducing, should decide at present only family life uses a room house property, need applicant offers proof of corresponding registered permanent residence, and house property section will be relevant of domestic personnel have house property number to undertake checking, want domestic member to have droit of two above building only, cannot include duty-free limits.

Register before August 1 do not ask for

[detailed rules] the estate that accepts since August 1, 2006 trades, according to the country duty is sent [2006] 108 files are carried out.

[unscramble] by national tax Wu total bureau sets, pay the time of duty is with time of ” of the card of “ property right that register accurate, need not execute a duty impress in what property right already registered before August 1 namely. But in fact, citizen of a lot of Nanjing is to was driven in July of the bottom a few days trade to house property finally the center deals with a contract, and the time of card of conduction property right should arrive for certain after August 1. To this, section of Nanjing land tax makes clear a “ estate that accepts since August 1 to trade in detailed rules a ” as pay the dividing line dot of duty, this is meant, already traded via what accept in front be equal to caught up with ” of “ last bus, should saying is the operation that compares “ human nature to change ” .