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Gem jade article auctions individual income tax to total bureau of Wu of new rul
From;    Author:Stand originally

Yesterday (on April 25) dispatch of total bureau of national tax Wu, the standard perfected the income that auctions belongings to obtain through auctioning the market to the individual to impose the regulation of individual income tax.

According to duty Wu total bureau " the announcement that obtains sale income to collect individual income tax to concern an issue with normative individual about strengthening " regulation, afore-mentioned belongings include gem, jade article, calligraphy and painting, china, mail to taste, coin, ancient books, antique.

The individual auctions the other property outside dividing literal work manuscript and photocopy, the remaining sum after should transferring primary value of property of deduction of income specified amount and reasonable cost with its is should specified amount of pay taxes income, according to " belongings transfers income " the project is applicable individual income tax of pay of 20 % tax rate.

Announcement regulation, when to personal property sale gain imposes individual income tax, with this belongings final sale clinchs a deal the price makes over income specified amount for its.

Gain of personal property sale is applicable " belongings transfers income " the project is calculated should when specified amount of pay taxes income, taxpayer by lawful and significant evidence (easy receipt of diplomacy of the formal bill of tax authority supervise the manufacture of, relevant condition or custom declare at customs proof of receipt, pay taxes) , the taxes that makes over the pay in process of property of the property primary value with the corresponding deduction in income specified amount, sale from its and about reasonable charge.

Announcement regulation, belongings is worth formerly, it is the price that shows work off square individual obtains this auction to taste (it is with lawful and significant evidence accurate) , specific include: Buy through the way such as shop, gallery, auction the pays actually cost when tasting to buy this; Pat all right through the auction, to be patted this auction tastes the cost that pays actually and the relevant duty fee that pay; Pass ancestral collect, collect the fee that this auction is tasted and happens for its; Obtain through giving, suffer the relevant tax that when giving this auction to taste, produces to expend for its; Obtain through other form, consult above principle decides belongings is worth formerly.

If taxpayer cannot offer lawful, complete, precise worth to be worth a proof formerly, cannot calculate what belongings is worth formerly correctly, impose individual income tax of rate computation pay by the 3 % that make over income specified amount; The auction tastes be being maintained for lection content branch is abroad circumfluence cultural relic, impose individual income tax of rate computation pay by the 2 % that make over income specified amount. The belongings of taxpayer is worth proof content to fill in formerly non-standard, or a belongings is worth a proof to include many auction to taste formerly and cannot affirm every auction tastes one to one correspondence primary value, must not regard the computation that deducts belongings to be worth formerly as the basis its, should regard as cannot offer lawful, complete, precise worth to be worth a proof formerly, the expropriation that presses afore-mentioned regulations leads computational pay individual income tax.
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