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Announcement ofBeijing Local Taxation Bureau and Beijing MunicipalCommission of Housing and Urban-rural Development on Further StrictlyRegulating the Implementation Standard of the Individual Income Tax Policy in VerifyingProperty Buyers’ Qualifications

Document No.:

Taxes:Administration of Tax Levy & Collection,Urban Real Estate Tax

Date of Promulgation:2017-03-22

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2017-03-22

Annex:


 

To further strictlyregulate the implementation standard of relevant policies in verifying propertybuyers’ qualifications, in accordance with “…a resident household withouthousehold registration in this municipality, which does not have a house inthis municipality and has paid social insurance or individual income taxes inthis municipalities for at least five successive years without interruption(inclusive of), is allowed to buy one house (inclusive of a newly-built houseand a second hand house)” in Article VI of the Circular of the General Officeof the People’s Government of Beijing Municipality on Implementing the Documentof the General Office of the State Council and Further Strengthening theRegulation of the Property Market in This Municipality (Jing Zheng Ban Fa[2011] No. 8), the implementation standard concerning the policy of “havingpaid individual income taxes in the municipality for at least five successiveyears without interruption (inclusive of)” is hereby announced as follows:“having paid individual income taxes in the municipality for at least five successiveyears without interruption (inclusive of)”, for a taxpayer, who pays taxes forhis or her “wages and salaries”, means that he or she has paid individualincome taxes for successive 60 months without interruption calculated forwardfrom the month prior to the one when he or she makes the application; For ataxpayer, who pays taxes for his or her “earnings from individual business’production and operation”, it means that according to his or her applicabletaxable period, he or she has paid individual income taxes in this municipalityfor 60 successive months (or 20 successive quarters) without interruptioncalculated forward from the month (quarter) prior to the one when he or shemakes the application.

The above-mentionedpolicy implementation standard shall be executed from March 22nd,2017.

The announcement ishereby given.

 

Beijing Local Taxation Bureau and Beijing Municipal Commissionof Housing and Urban-rural Development 

March 22nd,2017


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