2008Year June 2ndQQ, No. 440*****, nicknamed "autumn * * cry", show Shanghai girl, through QQ and telephone 159211***** said: the way I lived in Shanghai near Shimen public housing, developers of land for the development of commercial housing sales, I heard that get 844000 buy new houses can be tax-free, is there no such thing, how to tax law?

   Answer: first, never heard of the provisions for public houses by the 844000 residents to buy new houses can be tax-free, after consulting my relatives working in finance and tax bureau, she also said there is no such provisions.

   Second, the Ministry of finance, the State Administration of Taxation, the Ministry of construction "on the sale of personal income housing levy personal income tax issues related to notice" (December 2, 1999, caishuizi No. [1999]278) provides: "the personal transfer occupied for more than 5 years, and is the only family living space made of the proceeds, continue to be exempted from individual income tax." This point should be clear.

   Third, the "notice" and the following provisions: "in order to encourage individuals to purchase housing, the sale of its housing and in the 1 years after the sale of housing in the market to purchase taxpayers, the housing is to be sold to pay personal income tax, according to the value of re building can be entirely or partially exempted. The specific measures are: (a) individuals are housing to be sold to pay personal income tax, property transfer procedures should be handled before, tax margin in the form of payment to the local competent tax authorities. Tax authorities in collecting tax margin, the taxpayers should be formally issued the "tax deposit receipt" of the people's Republic of China, and incorporated into the designed production storage. (two) the individual sale housing within 1 years after the re purchase, purchase in accordance with the amount of the refund tax margin. Purchase amount greater than or equal to the original housing sales (the original housing for the purchase of public housing, the original housing sales should be deducted in accordance with the provisions of the original property or financial institutions to pay the proceeds, the same below), a full refund tax margin; the purchase amount is less than the original housing sales, according to the amount of the original purchase housing sales ratio returned tax margin, balance as the personal income tax paid to the state treasury. (three) the individual sale housing after 1 years is not to purchase, pay tax margin as personal income tax paid to the state treasury. (four) individuals in the application for refund tax margin, should apply to the competent tax authorities to provide legal, effective sales, the purchase contract and the competent tax authorities to provide other relevant materials of proof, examined and verified by the competent tax authority to confirm the rear handle tax margin retreat back. (five) the cross Administration regional sales, the purchase of housing and in conformity with the refund of tax margin conditions of individual, should tax authorities for refund tax margin to pay the tax margin." This puts the individual sale of owner occupied housing within 1 years after the re purchase price according to the market, the sale of housing to exempt all said that, you can do so there should be no problem.   (blogger Advisory mobile phone 18321864965)