中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067543
京地税地〔2002〕141号

Reply on How to Determine the Property Tax Payer During the Period Before Obtaining the House Ownership Certificate

国家税务总局关于未取得房屋产权证书期间如何确定房产税纳税人的批复

Issuer
—
Date
2002-04-08
Instrument
reply
Cited by
1
This document clarifies that during the period before obtaining the house ownership certificate for installment-purchase commercial housing, the actual user of the property shall be the property tax payer, in accordance with the Interim Regulations of the People's Republic of China on Property Tax.
Full text · 原文 193 字
北京市地方税务局：<br> 你局《关于在未取得房屋产权证书期间如何确定房产税纳税义务人的请示》（京地税地〔2002〕141号）收悉，经研究，现批复如下：<br> 根据《中华人民共和国房产税暂行条例》第二条中“房屋产权未确定及租典纠纷未解决的，由房产代管人或者使用人缴纳”的规定，凡以分期付款方式购买使用商品房，且购销双方均未取得房屋产权证书期间，应确定房屋的实际使用人为房产税的纳税义务人，缴纳房产税。