Lessen 16:



What tax should I pay on my house?



我的房产要缴什么税？

Tax official: Nice to see you again. How are you going?



Taxpayer: Fine, thank you.I bought a new house recently and I would like to know something about paying taxes on it.



Tax official: First,as the buyer,you should pay the contract tax， which is 3% 0f the transaction amount．



Taxpayer: When should I pay the tax?



Tax official: Within lO days after you singed the contract of purchasing house. The real estate administration will not allow you to register the house until you present the tax paid proof .



Taxpayer: Oh, I see.It is lucky for me to be here.



Taxofficial: Have you stick the stamp on the contract?



Taxpayer: I have no idea.



Taxofficial: As the exhibitor of the contract, you should pay the stamp tax at 0.05% of the total amount of transaction .



Taxpayer: What is the time requirement for the stamp tax declaration?



Tax official: Within first 1O days of every quarter. And as the owner of house, you should pay the urban estate tax at 1.2% of the original price of the house every year. As you are a foreigner, 30% of the tax can be reducted. By the way, is your house rent out or used for yourself?



Taxpayer: Are there any different tax treatments for them?



Tax official: There is no difference for the urban estate tax paid by the foreigner. However, if you lease out your house, you must pay business tax at 5% of the rent income.



Taxpayer: Should I pay personal income tax on rent income ?



Tax official: Yes , you should do. Finally, if you transfer your house to others within 3 years after buying the house, you should also pay land appreciation tax.



Taxpayer: Thank you very much .It seems that in the future I will contact with you frequently.







New Words



the contract tax 契税

administration 管理部门

tax paid proof 完税证明

exhibitor 出示者，展出者

urban estate tax 城市房地产税

original 原始的，最初的

grant 同意给予，允许

rent out 出租

in the futrue 将来，以后

contact With 与……接触







中文对照



第十六课:我的房产要缴什么税?







税务局: 再次见到您很高兴。最近怎么样?



纳税人: 还好！刚刚购置了房产，想打听一下交税的事。



税务局: 首先作为购房者，您要按成交额的3%缴纳契税。



纳税人: 在什么时间?



税务局: 购房合同签定后10日内。房产部门只有在您提交完税证明后才为您办理房产登记手续。



纳税人: 幸亏我来这里咨询。



税务局: 您的购房合同上贴花了吗?



纳税人: 什么意思?



税务局: 作为购房合同的出具人，您须按合同成交额的0.05%交纳印花税。



纳税人: 印花税的申报期限是?



税务局: 每季度10日内。还有，作为房产的拥有者，每年都要按房产的原值缴纳1.2%的城市房地产税，但给以减征30%的优惠。顺便问一下，您的房产是自用吗?



纳税人: 自用或出租在纳税上有什么区别吗?



税务局：对外籍个人交纳城市房地产税来说，没有什么区别。只是如果出租的话还要按5%缴营业税。



纳税人: 出租收入要不要缴个人所得税?



税务局: 要缴。最后，如果您的房产在购买后三年内转让，还要缴土地增值税。



纳税人: 谢谢您。看来我要频繁与你们打交道了。

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