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1、个人受赠的住房对外转让时的纳税筹划分析Analysisoftaxplanningforthetransferofpersonaldonatedhousing"TheStateAdministrationofTaxationonthestrengtheningoftherealestatemarketofpersonalfreegiftofrealestatetaxmanagementrelatedissuesnotice"(GuoshuifaNo.[2006]144)issuedafterthepublicopinio
2、nsaid"falsegiftallinonestorywillcompletelyeliminate〃・Originally,thedonationhousing,aslongaspay3%ofthedeed;andnowpaid5%inadditiontothefullpayment,onceagainchangedhands,therecipientcanalsotransferofpropertyincomeafterthedeductionoftherecipient,thetransferofhousing
3、intheprocessofpaytaxesandreasonableexpensesrelatedtothetaxableincome,accordingtotheapplicabletaxrateof20%iscalculatedandpaidthepersonalincometax,thetaxablepersonalpropertydonatedpersonalincometax,shallnotlevyapproved,mustbestrictlyinaccordaneewiththeprovisionsof
4、thetaxlawtolevy,taxishigherthanthenonnaltrading.Willhaveagreatb1owtothenormaldemandforgifts,andawiderangeofblows・Somepeoplethinkthatthefile/Zmingxiuzhandao,doonethingundercoverofanother〃・Itfeelslikeadisguisedandconditionalcollectionofinheritancetax,whichmayhavea
5、profoundimpactonourcurrentsocialrelations.Then,whentherecipientofhousingtransfer,thereisnoroomfortaxplanning?[planningcase.Mr.HuangofBeijinginheritedastandardAhouseinSeptember2006(thepricewas1millionatthetime)・InJanuary2009,thepropertywassoldatapriceof$1million.
6、Thenheshouldpaypersonalincometaxisnotinaccordancewiththeapprovedlevyrateof1%仃000000xl%=10000yuan),mustbebasedonthetransferofpropertyincomeafterthedeductionoftherecipient,thetransferofhousingintheprocessofpaytaxesandreasonableexpensesrelatedtothetaxableincome・Its
7、personalincometaxpayableamountofincome二(transferincome,ataxdeedatthetimeofdonation)*20%二(1000000-50000)*20%二19(10000yuan)(inordertosimplifycalculation,nostamptax)・Therecipientofthehousingretransfer,theneedtopay190thousandyuanofpersonalincometax,andthenormaltrans
8、ferofthesamepriceofsecond-handhousingonlypay10thousandyuanofpersonalincometax,thetwoarefarfromeachother.Inaccordancewiththe"NoticeoftheMinistryofFinanceandtheStateAdm
