Notice of Jiangxi Provincial Tax Bureau of the State Administration of Taxation on the implementatio

Notice of Jiangxi Provincial Tax Bureau of the State Administration of Taxation on the implementation of contract tax in our province

Announcement of Jiangxi Taxation Bureau of the State Administration of Taxation No. 4, 2021. 2021-10-22

For carrying out the deed tax law of the People's Republic of China (hereinafter referred to as the deed tax law) and the jiangxi province people's congress standing committee on specific issues such as the applicable tax rate of agree duty plan approved resolution (on July 28, 2021 in jiangxi province at the 31st session of the thirteenth session of the standing committee of the people's congress by), The relevant matters of deed tax in our province are hereby announced as follows:

A taxpayer who has DEED tax obligation before the implementation of the Deed Tax Law and reports and pays deed tax after the implementation of the Deed Tax Law shall pay the tax according to the applicable tax rate when the tax obligation occurs.

2. Preferential deed tax rates for individuals purchasing the only family house and the second set of improved houses; In jiangxi province to continue, in accordance with the departments of housing and construction department of jiangxi province, jiangxi province local tax bureau forward housing urban-rural development of the national tax administration of the Ministry of Finance about adjusting the real estate transaction link deed tax tax breaks for notice (jiangxi [2016] no. 13) the provisions of the first.

This Announcement shall take effect as of September 1, 2021. Article 3 of the Announcement of Jiangxi Taxation Bureau of the State Administration of Taxation on Several Issues Concerning the Collection and Management of Property Behavior Tax (No. 15, 2018) shall be repealed at the same time. Between September 1, 2021 and the date of this announcement, the deed tax that taxpayers have declared and paid will not be adjusted.

Jiangxi Taxation Bureau of State Administration of Taxation

October 22, 2021