Controversies over whether to sell homes for mortgage loans or not
A real estate company to develop the development of the product for sale to the bank for a mortgage loan , the tax authorities on this part of the housing levy property tax , taxpayers refuse to accept the tax administrative proceedings.
Taxpayers point of view:
Company A believes that according to Article 1 of the Circular of the State Administration of Taxation on the Relevant Policies and Regulations on Real Estate Tax and Urban Land Use Tax (Guo Shui Fa [2003] No. 89): "now Best investment opportunity in Lahore is available.In view of the fact that before the sale of commercial housing developed by real estate development enterprises, Development enterprises in terms of a product, therefore, real estate development enterprises to build commercial housing, before the sale, do not levy property tax; but before the sale of real estate development enterprises have been used or leased, leased commercial housing should be levied property Tax ", its behavior should not be paid real estate tax.
Tax authorities point of view:
Tax authorities believe that, A company for the use of real estate mortgages should declare the payment of property taxes for the following reasons: 1, the property has been handling real estate license, according to "Provisional Regulations of the PRC Property Tax" (GF [1986] No. 90) Article 2 stipulates that Company A, as the owner of the property right of the mortgaged property, shall pay the property tax. 2. Circular of the State Administration of Taxation on the Relevant Policies and Regulations on Real Estate Taxes and Urban Land Use Tax (Article 1 of the State Taxation Administration [2003] No. 89) Article 1 Although it is clearly stipulated that no real estate tax will be levied on commercial buildings constructed by real estate development enterprises before they are sold It also clearly stipulates that the property tax that has been used before the sale should be levied as required. Company A's own property mortgage loan is a real estate use, there is no special tax exemption .
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