27 Jul 2008

The transaction price of second-hand assessment of whether a legal basis

Recently, the public! He encountered a very puzzled things, selling a set of second-hand why the two real-estate transaction to provide assessment » This reporter interviewed a city the HKMA, the Financial Bureau, the Inland Revenue Department and other relevant departments.

Public

Inland Revenue Department to require an assessment of the banks also require an assessment of

He told reporters the public about the circumstances of the matter. Recently, he sold his 330,000 yuan in the urban areas of Jiangbei a secondary room, the house is sold to a friend, in the beginning, not an assessment of the relevant procedures in handling, each department asked him to provide real estate Transactions assessment report.






"I went to the Inland Revenue Department to pay the taxes and fees, processing time, the Inland Revenue Department to inform the staff of the need for assessment report." Mr. Lee said, when asked to assess whether there is a need basis, the staff said that, as long as they are used The transaction needs assessment report.

He visited various departments after that, second-hand assessment of the transaction is the reference price of real estate, the collection of taxes and fees in accordance with the transaction price or charge.

What days do not understand is that when his friends due to the purchase of this suite to the mortgage banks for clearance, the bank said, in order to reduce the risks of banks, bank! Designated banks and then to assess the assessment, This assessment will be conducted twice spent about 3,000 yuan assessment fee. He was puzzled, was originally a house, since assessment report, also requested that further assessment of this »

The HKMA

Prevent false prices to specific circumstances and the Inland Revenue Department and the Financial Advisory Board

For the second-hand housing transaction to pay taxes and fees, the need for real-estate transaction reports. City staff related to the HKMA, said that the key is to prevent false real-estate transaction prices, the impact of the tax rate to a reasonable pay. The officers said that specific issues can be advisory to the Inland Revenue Department and the Finance Services Bureau.

Financial Bureau

To provide assessment report as a basis for future tax assessment may be cancelled

Finance Branch of agriculture-related staff, told reporters, Deed Tax Ordinance provides housing for the sale of the transaction price of the taxable basis for contract taxes, but the transaction price lower than the market price and unjustified, imposed by the authorities approved the light of market prices. Urban second-hand housing transaction to pay taxes and fees, indeed asked for an objective, fair, to reflect the market price of the property assessment report. The reason is that: the current second-hand housing transactions were completed on the contract price can not be a true reflection of the real estate market prices of the more common, the collection department and the lack of effective monitoring tools, so to second-hand assessment of the transaction as a taxable basis for reference. The future conditions are ripe, used the minimum taxable transaction price of programming, depending on whether the implementation of further measures to cancel this decision.

To the Inland Revenue Department

Rates as reference standards to prevent price untrue

City departments related to the Inland Revenue Department staff told reporters that Maifang in the Inland Revenue Department to pay personal income tax, business tax, to have the relevant assessment report, which is to house prices as a reference standard. - City where the Inland Revenue Department staff also said that the demand of taxpayers to provide real-estate transaction assessment report is to prevent the price of transactions with the market price falls far short of the situation.

Bank

Is not specified by the assessment would assess a second assessment

He has proposed to do an assessment, why in bank loans needs to be done to assess » Huizhou Branch of the Industrial and Commercial Bank of China, Construction Bank of China Huizhou Branch of the staff members were told reporters that bank loans to borrowers need to bear certain risks, banks must understand the lender's house, and therefore need to be evaluated. In the assessment, to assess the assessment by the price of real reliable, the banks will assess the credibility of staff, a fair degree of understanding, formed to assess the database, the general will ask the people to bank loans approved by the assessment conducted by the Assessment. The officers told reporters that if the loans provided by the evaluation report is recognized by the banks to assess the evaluation and assessment time in 2001 within the framework of assessment can be a true reflection of the prices prevailing market prices, banks will no longer require borrowers to re-assess .

Wu Jiaju

To assess whether the fees charged are provided by various departments need to assess decision

He also questioned the assessment of second-hand housing transaction costs charged are reasonable » Price departments have a requirement »

City Wu Jiaju Management Section of the charges related to official said, the second-hand assessment of the transaction fee charges, adopt a stall in the form of progressive rates charged related costs, housing prices in 100 yuan (including 1 million yuan) , Its assessment of the total cost of house prices of 0.5 percent in housing prices more than 1.01 million yuan to 10 million yuan, to assess the total cost of house prices of 0.25 percent, is divided into seven grades. Assessment of the time to charge fees in accordance with the provisions of charge, but the question of whether needs assessment, the various departments according to their needs and policy decisions, Wu Jiaju the right management.

Lawyer

The transaction price of second-hand assessment of the lack of legal basis

On the Stock Exchange of second-hand assessment of the need for the issue, the excellence of Guangdong law firm lawyers Long Joy Luck of the current taxation departments collected a contract taxes on real estate transactions, the law is based on taxable transaction price, the price does not require the assessment of taxable And the actual operation of the process of the personal income tax and other taxes are collected in accordance with the transaction price to charge. When the housing prices were significantly lower than the market price and unjustified, or the exchange of land use rights, housing prices clearly the difference between the unreasonable and unjustified, imposed by the authorities approved the light of market prices. Therefore, the tax department asked taxpayers to provide real-estate transaction assessment report did not clear legal basis. In other words, the tax department that the exchange of land use rights, the difference between the price of housing obviously unreasonable and unjustified, tax departments have the right to market price of reference approved.

The assessment of the bank, Long-fu said that unless the banks have sufficient evidence to prove that loans provided by the evaluation report clearly false, can not be normal reflect the true market price, or bank loans were re-evaluate the practice of real estate lack of legal basis .

Terminology

Second-hand assessment of the loan transactions

It is understood that more cities used the loan transactions general assessment to be done twice: once by Maifang applications (that is, transactions assessment) to assess the price to pay when the transfer of taxes and fees as the basis for another person for the purchases ( That is, collateral assessment) to assess the price for purchases to the banks for loans used.

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