Proposing to amend some laws to prevent tax loss on real estate

This is the content mentioned in Decision 292/QD-BTC on approving and organizing the implementation of solutions related to tax administration in the project of strengthening tax administration and preventing loss of revenue for businesses. income from land and real estate.

Proposing to amend some laws to prevent tax loss on real estate

Proposing to amend some laws to prevent tax loss with real estate (Illustration image)

Specifically, in the implementation plan of the scheme to strengthen tax administration and prevent loss of revenue for land and real estate revenues, it is clearly stated:

 Amending and supplementing  the Law on Tax Administration,  providing for the transfer of dossiers to tax assessment agencies;

- Coordinate with the Ministry of Natural Resources and Environment to  amend  the Land Law :

+ Perfecting the State's management mechanism on land prices in line with reality and the market for land use rights, separating regulations on land prices for compensation and resettlement from land prices used as the basis for determining land use rights. financial services, promulgating criteria and sanctions for localities to develop land price lists in accordance with market price principles;

+ Regulations on registration of land prices before performing transactions;

+ Develop a system of national standards to ensure the construction of a land information system to manage cadastral information, economic, financial and land price information, planning information, plans and the current state of land use modern;

- Coordinate with the Ministry of Construction to  amend  the Law on Real Estate Business ,  the Law on Housing :

Completing the legal regulations on payment via banks for real estate transfer activities;

Regulations on buying and selling of real estate through the real estate trading floor;

- Coordinate with the Ministry of Justice:

Amending  the Civil  Law ,  the Law on Notary  Publications related to authorization activities to avoid taking advantage of tax evasion from real estate transfer

+ Regulations on responsibilities of notarial practice organizations for civil transactions in real estate transfer prices;

- Amending and supplementing the guidance on applying the land price adjustment coefficient to the enterprise income tax calculation price from real estate transfer in  Circular 78/2014/TT-BTC ;

- Amending and supplementing the guidance on applying the land price adjustment coefficient to the personal income tax calculation price from real estate transfer in the Decree guiding personal income tax;

- Amending and supplementing the guidance on applying the land price adjustment coefficient to the registration fee calculation price from real estate transfer activities in the Decree guiding the registration fee;

- Researching and perfecting tax policies for real estate;

- Develop a project to supplement the investigation function for tax authorities.

See more at  Decision 292/QD-BTC  effective from March 14, 2022.

Jewel

0 lượt xem
  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;