◎ 105 years since January 1, stop the imposition of special sales of real estate of goods and services tax.
Fengyuan District Treasury Internal Revenue Service said 105 people during the sale held on January 1 in less than 2 years is located in the territory of the Republic of houses, land, without special goods and services Tax Ordinance Article 5, paragraph 1 Exclude taxation provisions applicable, should remain in accordance with the provisions of the sales report and pay special goods and services tax.
The Bureau noted that the 105 years since January 1 will be implemented in one of premises levy income tax system, one premises to avoid double taxation, special sales tax levied on real property portion is stopped 105 years since January 1 period, but as people hold sales in 105 years January 1 within two years of house and land located in the territory of the Republic of China, in addition to meeting the special goods and services tax Ordinance Article 5, paragraph 1, the provisions of the applicable sections of exclusion In addition, all should pay special goods and services tax law. Tax based on sales prices, the rate of less than 1 year holding period was 15% more than one year holding period less than 2 years, the tax rate is 10%, calculated to get hold period from the date of completion of the registration of real estate shall be calculated to set the date of the sales contract, and to set the next day sales contract within 30 days after calculating the tax payable, payment book payment and fill out their own declaration of special goods and services tax to the government treasury.
