基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

国家税务总局关于中外合作开发房地产征收营业税问题的批复 Official Reply on the Question Concerning the Levy of Business Tax on Chinese-foreign Cooperative Development of Real Estate

2006-05-16 16:32   我要纠错 | 打印 | 收藏 | | |

国税函发[1994]644号
颁布日期:19941206  实施日期:19941206  颁布单位:国家税务总局

  GuoShuiHanFa [1994] No.644

  December 6, 1994

  The State Tax Bureau of Guangdong:

  We have recently acknowledged the receipt of a letter from the Guangzhou Municipal Tax Bureau asking for Instructions on the Question Concerning the Levy of Business Tax on Cooperative Development of the Real Estate Sector, a document coded Shui Yi [1994] No. 327. The letter says that some domestic enterprises have cooperated with foreign businessmen in building commodity houses on the land where the supply of water, electricity and gas has been made available and the ground has been leveled, both parties set up cooperative companies and received business license, with the Chinese party transferring the land-use right to the cooperative companies, while the foreign party being responsible for all funds needed for the building of commodity houses and for the sales of commodity houses abroad, both sides adopted the distribution methods of distributing construction area and sales income and drawing fixed profits. The letter demanded that the question as to how to calculate and levy business tax related to the behavior of the transfer of land-use right involved in the above-mentioned business activities. After study, we now give the written reply as follows:

  I. The taxation question concerning tax on Chinese-foreign cooperative construction of houses

  After the Chinese side performs the procedures for the transfer of the land-use right in its cooperation with the foreign party on the land it obtains, the method of whether distributing the area of the completed commodity house, or distributing the income from the sales of the commodity house does not conform with the stipulations of the current policy that “business tax is exempt from the behavior of investing and buying shares with invisible assets, participating in and accepting the investor's profit distribution and jointly undertaking the investment risk”; therefore, business tax shall be levied in accordance with the tax category of “transferring invisible assets”; its business volume should be all the income actually gained, including charges not included in the calculated prices; the tax paying time should be the very day when the income is gained.

  At the same time, tax shall also be levied on the sales of commodity houses. If the method of distributing houses (including the distribution of area) which are then sold respectively by each party is adopted, then business tax shall be levied on the incomes from the sales of commodity houses by both Chinese and foreign parties in accordance with the stipulation of “selling immovable property”; if the method of unified sales of houses and redistribution of sales income is adopted, then business tax is levied on the income from unified sales of commodity houses in accordance with the stipulation of “selling immovable property”; if the method of paying fixed profits to the Chinese party is adopted, then business tax is levied on all the incomes gained by the foreign party from the sales of commodity houses in accordance with the stipulation of “selling immovable property”。

  II. The taxation question concerning the development expenses gained from the first-phase project by the Chinese party

  The development expenses for the first-phase project paid in advance by the foreign party to the Chinese party shall be regarded as the business income gained by the Chinese party by the method of receiving the money in advance, business tax is calculated and levied in line with the stipulation of the transfer of land-use right. With regard to this already taxed development expense, which shall be accurately deducted from the due income of the Chinese party, may directly eat up the current business income of the Chinese party.

  III. The fixed profits gained regularly by the Chinese party shall be regarded as the income gained by the transfer of the land-use right, on which business tax is calculated and levied.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右

外语教育网(www.for68.com)是北京东大正保科技有限公司(CDEL)旗下一家大型外语远程教育网站,正保科技成立于2005年7月,是国内超大型外语远程教育基地,上榜“北京优质教育资源榜”--“百万读者推崇的网络教育机构”。


公司凭借雄厚的师资力量、先进的网络视频多媒体课件技术、严谨细致的教学作风、灵活多样的教学方式,为学员提供完整、优化的外语课程,既打破了传统面授的诸多限制,发挥了网络教育的优势,也兼顾面授的答疑与互动特点,为我国培养了大量优秀的外语人才。


为了满足学员学习不同语种、不同阶段的学习需求,网站开设了包括考试英语、行业英语、实用口语以及小语种在内的百余门语言学习课程,涵盖英语、日语、韩语、俄语、德语、法语、西班牙语、意大利语、阿拉伯语等主要语种,供学员自由选择。此外,网站还拥有各类外语专业信息和考试信息20余万条,是广大学员了解外语类考试最新政策、动态及参加各语种培训的优质网站。


北京东大正保科技有限公司成立于2000年,是一家具备网络教育资质、经教育部批准开展远程教育的专业公司,为北京市高新技术企业、中国十大教育集团、联合国教科文组织技术与职业教育培训在中国的唯一试点项目。


公司下属13家行业远程教育网站,业务涵盖了会计、法律、医学、建设、自考、成考、考研、中小学、外语、信息技术、汉语言教学等诸多领域,拥有办公面积8000多平米,员工近千人,公司年招生规模达270万人。由于正保远程教育(China Distance Education Holdings Ltd., CDEL)在中国互联网远程教育行业内的绝对优势和强大影响力,正保教育模式一直被广大投资人所追捧。2008年7月30日,公司在美国纽约证券交易所正式挂牌上市(股票交易代码:DL),是2008年唯一一家在美国纽交所上市的专业从事互联网远程教育的中国企业。


版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371