The Husband And Wife Room Is Added To The Name Of The Exemption From The Deed Tax &Nbsp; The Divorce Is "Removed" Or The Deed Is Collected.

In recent days, do you want to add the name of the property certificate? taxation The controversy has touched taxpayers' nerves. Yesterday, the dispute was settled. The Ministry of Finance and the State Administration of Taxation issued a circular saying that during the period of marriage, the ownership of housing and land belonged to both the husband and wife. This provision has been put into effect since its publication.

In case of divorce, who will the property belong to? Since August 13th, the new judicial interpretation of the marriage law has been formally implemented, focusing on the controversial issues such as pre marital loans to buy houses, parents to buy houses, and how to split houses when divorcing. To this end, it is necessary to "add name" on the real estate certificate, which has aroused heated discussion among all sectors of society. Subsequently, tax authorities in some provinces and cities came to the news that "pre marital housing should be added to the other half's name to collect taxes", which made people feel very entangled. Nanjing, Chengdu, Qingdao, Quanzhou, Suzhou, Wuxi and other places, in addition to the name of the real estate certificate levy tax deeds, is known as "name added tax".

new policy Give consideration to "human feelings"

Yesterday, the Ministry of Finance jointly issued a notice with the State Administration of Taxation, saying that during the marriage period, the ownership of housing and land is changed from one party to the husband and wife. That is to say, the Ministry of Finance and the General Administration of taxation have reached a consensus that they will not levy taxes on husband and wife property certificates.

The Ministry of finance has explained to the media that the deed tax on the change of ownership of such houses has been clearly stipulated in the existing tax law. The premarital housing property certificate plus the name is part of the transfer of housing ownership, that is, partial gift tax. But there is also a view that the real estate certificate plus name has not been transferred, the reasons for tax are inadequate and unhuman. Before the introduction of the new judicial interpretation of marriage law, no matter whether the couple changes their names in marriage or after divorce, they do not collect taxes. If the new policy stipulates that the property tax certificate between husband and wife is added to the name, the tax burden is too heavy and unfair when adding the name.

Therefore, the above-mentioned officials of the Ministry of finance also pointed out that the "real estate certificate" was added. taxation "Policy" should be people-oriented, not only to consider "tax", but also to consider "human feelings".

Divorce "de listing" or deed tax

Property certificate plus name is now exempted from deed tax. Then, will divorce levy tax on property certificate? Liu Tianyong, partner of Beijing Hua tax law firm, thinks that from the legal point of view, divorce is no longer in the period of marriage relationship. The removal of property certificates involves property transfer. In essence, it involves changes in ownership. Once the economic behavior occurs, the collection of deed tax will start.

But at the same time, he said that the current law did not make a clear explanation for this aspect, so there is a controversial "hidden danger". He suggested that if the husband and wife take up half of the property rights, they can collect the tax according to half the value of the house, so as to reduce the tax burden on the public.

Dispel doubts

Why everywhere Taxation Again and again?

In the past half a month, the local tax department has changed the caliber of the "name added tax" for many times. Why does this happen? Yue Shumin, a professor at the school of Finance and finance of Renmin University of China, thinks that because most of our taxes are not legislations, they only stay in regulations or government documents, causing local tax authorities to understand deviations.

"In this case, there will be more" ambiguous "understanding. He also pointed out that, for example, the land tax in Nanjing believed that the economic behavior of property ownership plus" property transfer "can be levied according to the existing regulations without the notice of the higher authorities. But the Ministry of Finance and the State Administration of Taxation issued the announcement that the change of property rights between husband and wife can be exempted from deed tax. "Due to the lack of legal basis, the above two levels of agencies will have different understandings of the same behavior." Yue Shumin bluntly said.

In fact, there are 19 tax categories in China, and only two of them are approved by the National People's Congress. One is the income tax law of foreign invested enterprises and foreign enterprises, the other is the "personal income tax law". There is no formal legislation for such taxes as property tax or deed tax. It can only be regarded as a document or a document of a government organ. According to the Provisional Regulations on Deed Tax issued by the State Council in 1997, the deed tax collection stipulates that the transfer of housing ownership within the territory of China shall be subject to the deed tax payable by the units and individuals who bear the tax.

How big is the right of Local Taxation?

In the dispute of "added name tax", the public is very puzzled about how much power the local tax authorities have to make tax revenue. Liu Tianyong, partner of Beijing Hua tax law firm, said that according to the constitution, the local tax department should impose a "named tax" on the local people's Congress. It is necessary for the local people's Congress to issue a legally effective document. From the establishment to the investigation, drafts, hearings, discussions and regulations will be issued at the end. Unless the NPC has special authorization for local governments, the local tax authorities do not have the right to levy or exempt from taxation, nor do they have the right to set tax rates.

Liu Tianyong said that the effectiveness of administrative laws and regulations is weak, and the subsequent interpretation documents need to be continuously supplemented. "To solve these problems, on the one hand, we should start from standardizing legislation, though legislation is a long process; on the other hand, it can restrict the power of local interpretation of regulations, otherwise it will" legislative power "to local departments in disguise. He also pointed out. {page_break}

Forward looking

The country will usher in the "name tide".

Zhang Yue, chief analyst of "chain home real estate" Market Research Department, thinks that the decision to exempt the deed tax is more reasonable, and the national "add name tide" is inevitable.

Chain home statistics show that the current proportion of single home buyers in the secondary housing market in Beijing is as high as 90%, while the proportion of men and women who are suitable for marriage age (25-29 years old) is not large. Men buy about 54%, and women buy about 42%.

Zhang Yue believes that the introduction of the new judicial interpretation of marriage law makes the current quasi marriage and married people pay more attention to the signature of real estate, and even a case of "not buying a house without getting married" appears in a short time.

She said that the explanation of the new deed tax might lead to the emergence of the "name tide" in the whole country. The worry of losing the tax and the incentive of tax exemption are more powerful. In addition, even in Beijing, where there is no levy on name added tax, the effect of the notice may be limited. However, the influence of the new judicial interpretation has undoubtedly changed the concept of the couple's signature on the real estate certificate.

Argument

Chris Liu

"Additional tax is a mere addition."

Liu Huan, vice president of the tax School of Central University of Finance and Economics, said that the Levy of real estate certificate plus name is not legal. Only when the property is transferred, and there is money and income on the money, will the deed be levied for the protection of the contract. Matrimonial property is a prominent and protected property in the marriage law. Even considering the changes in the judicial interpretation of matrimonial law, it is not the transfer of property ownership, nor the transfer of housing ownership. Therefore, it is not appropriate to levy deed tax.

"It is not a matter of adding to the marriage agreement that the name is added to the property certificate." Liu Huancheng's regulations on non Taxation issued by the Ministry of finance are reasonable. Liu Huan believes that some provisions of our tax law are not clear enough and require relevant departments to explain them. However, the local tax bureau of Nanjing and other cities are not careful enough to explain whether the real estate license is added to the name or not. They should wait until the explicit provisions of the Ministry of Finance and the State Administration of taxation are implemented. "When tax cuts are passed through layers of procedures, the difficulty is so great that if tax increases are overnight, it is unreasonable." Liu Huan said.

Guang-Yuan Mar

"Tax collection should be returned".

Scholar Ma Guangyuan said yesterday that before the introduction of the new interpretation of the marriage law, the name added to the property of husband and wife and the division of property had not been much related to the transfer of the real estate ownership stipulated by the relevant tax law. In practice, if the property purchased by the husband and wife was added to the name of the other party after the marriage, only a small amount of the cost of the work could be paid, and the property tax was not strictly defined as a "gift" behavior.

Ma Guangyuan believes that the relationship between husband and wife is based on personal relationship, and the property can not be completely separated from the general gift relationship. At the same time, according to the new judicial interpretation of the marriage law, the property of a single person belongs to the individual or the two parties. To this end, under such circumstances, the tax authorities' taxation of "adding names" is neither reasonable nor legal. It appears to be very absurd, and it is purely a robbing.

In response to tax collection in some cities, Ma Guangyuan said he must return it.

Liu Shang Xi

"Adding name tax is in line with legal principle".

Liu Shangxi, deputy director of the Financial Science Research Institute of the Ministry of finance, said that in accordance with the regulations of the State Council, it is necessary to pay the deed tax when the ownership of the house is transferred.

Previous marriage law stipulates that property belongs to the property of husband and wife, so there is no question of ownership transfer and deed tax; however, the new judicial interpretation of the marriage law says that the house that pays the first payment with personal property before marriage is the personal property of the registered party. If the name is added to the property certificate, it will be part of the transfer of the ownership of the house. Because the new judicial interpretation of the marriage law has been re certified on the issue of ownership of the house, it has created a deed tax in addition to the name, resulting in the change of taxation. Liu Shangxi said that the real estate certificate plus the name is part of the transfer of housing ownership, taxation is in line with the tax law, in this sense, it can be taxed.

For this exemption from the deed tax, Liu Shangxi said that in strict sense, exemption from deed tax can only alleviate some of the lack of confidence in marriage and the burden of a divorced family. In the case of strong marriage, adding a name or not a name is not a problem at all.