The Chinese Chongqing Municipal Government issued a document to adjust the personal housing property tax policy on Wednesday (September 20), and the first ordinary housing tax for newly purchased for personal registration, enterprise -free, and job -free individuals will no longer levy real estate tax.
According to the surging news report, the Chongqing Municipal People's Government on the amendment of the "Interim Measures for the Pilot of the Pilot Reform of Personal Housing Real Estate and Taxes in Chongqing" and "Implementation Rules for the Implementation of the Management of Personal Housing Real Estate Taxation of Chongqing City"Decided the first set of newly purchased a new set of personal housing in Chongqing, the first and above personal housing for personal registration, and no work in Chongqing. "Ordinary housing above (including the second set) ".
At the same time, the document has adjusted the tax period from October 1st to 31st each year to from October 1st to December 31st, and the relevant departments and regional names were adjusted.The content of the above documents will be implemented from the date of announcement.
Public information shows that Chongqing has taken the lead in piloting the real estate tax on personal housing since January 2011, becoming one of the two real estate tax pilot cities.
According to the real estate tax policy of the Chongqing version, the nine districts of the main city of Chongqing are all piloted.The second set of new sets (including the second set) of the newly purchased by an enterprise and no work.
However, in 2017, in response to the abnormal phenomenon of the real estate market in the main urban area of Chongqing, to curb the profit -making behavior of "speculation", Chongqing City adjusted the personal housing taxation policy.The scope of "three -none" personnel who have no household registration, enterprises, or work at the same time are adjusted from the second suite to the first suite.The policy will be implemented from January 14, 2017.
With the re -adjustment of the target of the real estate tax collection, the first ordinary housing of the "three -none" personnel will no longer be levied, but it will still levy real estate tax on the second and above ordinary housing.
According to the policy interpretation of the policy issued by the Chongqing Municipal Finance Bureau, from January 14, 2017 to September 19, 2023, the first set of newly purchased newly purchased in Chongqing City, no business, and job -free personal personal purchaseOrdinary housing still levies the target of personal housing real estate tax. Since the date of decision release, the tax obligation of this part of the acquisition object will be terminated; during this periodIt is still the object of acquisition.
Regarding the background of the decision, the policy interpretation issued by the Chongqing Municipal Finance Bureau showed that on July 24, the Central Political Bureau meeting pointed out that it is necessary to adapt to a new situation in which the real estate market supply and demand relations have changed.Adjust and optimize real estate policies in a timely manner, because the city's policy uses a good policy tool box.
