◎ sale houses for sale at the premises of profit-seeking enterprise rights shall let the prices of "full" opening taxable invoice to the buyer
Political Department of Taipei Revenue Service said that profit-seeking enterprise purchase pre-sale housing, such as real estate right before the transfer, the transfer of rights and obligations is about to homebuyers, its transaction-based nature of sales of "pre-sale house premises registration rights", the proceeds should allow and prices of "full" open invoice to the buyer taxable.
The council noted that, according to the Ministry of Finance on 2 September 81 Taiwan CaiShuiZi No. 810,824,931 release letter provides business people to purchase pre-construction house, as the price has not been paid before the sale of the house property nor made, which The rights and obligations of homebuyers make and the third person to bear, should allow the sale and purchase of housing rights and obligations of a business person, according to let the houses and land with a full opening of the taxable invoice price to the buyer.
A company recently Richard council at the end of 103 to 5,000 yuan to buy pre-sale housing (including housing and land) one, right before the real estate transfer, namely 104 in mid-May transferred to B-jun, respectively, according to the agreed price houses $ 20 million and $ 45 million to open a land price of taxable and tax-free uniform invoice. A company by the council in order to not get tied to the sale of the house property that is to be sold before, because the purchase sale house in the case of the premises before the transfer is still a non-owner, only to sell the construction company made the sale of the premises of the house transfer claims, therefore, the sale of its trading character as "pre-premises registration rights", real estate transactions and real estate after obtaining the right to sell are different, sales proceeds from the sales tax should be levied in full. A company due to misidentification of the total amount in the case of the sale of "sale of land registration rights" part of $ 45 million, the transaction is exempt from sales tax the sale of land, while the taxable unified open tax-free invoice uniform invoice and declare taxable sales for the duty-free sales, in addition to the approved payment of duties and sales tax 2.25 million yuan outside, and the other according to value-added and non-value-added business Tax Law Article 51, paragraph 1, paragraph 7, cut at 1-fold fines.
The council called for the transfer of profit-seeking enterprise sale when the house right, the right to transfer before real estate, housing and land price should press let the prices of "full" open invoice taxable in back taxes and penalties from.
