Zhongshan Housing and Urban Rural Development Bureau, Zhongshan Natural Resources Bureau and Zhongshan Taxation Bureau of the State Administration of Taxation jointly released the Measures of Zhongshan City to Continuously Promote the Steady and Healthy Development of the Real Estate Market on the 17th. It is mentioned that we should actively explore the compensation mechanism for house tickets, pilot the implementation of the means of house ticket compensation in public welfare projects and urban village reconstruction projects, quantify the house resettlement compensation rights and interests of the expropriated person in monetary terms, and issue them in the form of house tickets to the expropriated person as the evidence of compensation settlement. A certain proportion of policy incentives can be given to the collector who chooses room ticket compensation. Gradually jointly establish the "housing source supermarket" platform, and actively guide the acquiree to use the room ticket to purchase the commercial housing included in the "housing source supermarket" of Zhongshan City. The individual income tax on housing replacement will be supported by tax refund. From October 1, 2022 to December 31, 2025, taxpayers who sell their own houses and buy new houses in the market within one year after the sale of existing houses will be given tax refund preference for the individual income tax paid on the sale of existing houses. To ease the capital pressure of real estate enterprises, the tax arrears and overdue fine payable by real estate development enterprises can be paid first, and then the overdue fine can be paid according to law.
Measures for Zhongshan City to Continuously Promote the Steady and Healthy Development of the Real Estate Market
In order to implement the decision and deployment of the CPC Central Committee, the State Council, the provincial party committee and the provincial government on promoting the healthy development of the real estate industry, consolidate the trend of stabilizing and recovering the real estate market, and continue to promote the steady and healthy development of the real estate market in our city, the following measures are formulated in combination with the actual situation of our city.
1、 Explicitly specify the price proportion
When signing the land transfer contract, the natural resources department should clarify the price proportion of land use right corresponding to different purposes for the real estate land used for urban housing and compatible with commercial services, so as to provide a clearer and clear basis for enterprise cost accounting.
2、 Optimize and adjust the payment method of supplementary land price for plot ratio
During the period from 2024 to 2025, the transfer price can be agreed to be paid in installments when the application for adjusting the plot ratio of state-owned contractual transfer of operational construction land is processed. The land use right owner must pay 50% of the transfer price as the down payment within 30 days from the date of signing the transfer contract change agreement, and the remaining amount (50% of the transfer price) must be paid off in a lump sum within 365 days from the date of signing the transfer contract change agreement, When paying the second phase of the transfer price, the land use right holder shall pay the interest of the current land transfer price to the transferor according to the one-year loan interest rate published by the People's Bank of China on the agreed payment date of the first phase of the land transfer price. If the land use right owner has paid 50% of the transfer price and has paid the deed tax and stamp tax corresponding to the total transfer price in full, he can apply for development and construction (for construction project planning permit and construction project construction permit) by presenting the transfer contract change agreement, payment note, tax payment certificate, etc; The land use right owner shall pay the remaining 50% of the transfer price according to the payment time agreed in the change agreement of the transfer contract, and can apply for the pre-sale permit of commercial housing according to relevant regulations only after paying off the remaining transfer price and paying the deed tax and stamp tax corresponding to the interest of the land transfer price.
3、 Adjust the accounting rules for liability for breach of contract during commencement and completion
For newly transferred land, if the construction starts in default, no liquidated damages will be charged. If the land is idle due to the failure to start development for more than one year beyond the commencement date agreed in the transfer contract, it shall be handled according to the relevant provisions on disposal of idle land; In case of default on completion, 1.5% of the total transfer price of state-owned construction land use right shall be charged every 3 months, 1.5% of the total transfer price of state-owned construction land use right shall be charged for those less than 3 months, and 20% of the total transfer price of state-owned construction land use right shall be charged for those more than 2 years (including 2 years) overdue. If the actual overdue period is more than 20% according to the provisions of the preceding paragraph, Pay liquidated damages in proportion to the actual measurement.
4、 Actively explore room ticket compensation mechanism
In public welfare projects and urban village reconstruction projects, the pilot implementation of room ticket compensation means will be carried out. After the monetary quantification of the housing resettlement compensation rights and interests of the expropriated person, it will be issued to the expropriated person in the form of room ticket as a compensation settlement voucher. A certain proportion of policy incentives can be given to the collector who chooses room ticket compensation. Gradually jointly establish the platform of "housing source supermarket", and actively guide the acquiree to use the room ticket to purchase the commercial housing included in the scope of "housing source supermarket" in our city.
5、 Individual income tax refund support for housing replacement
From October 1, 2022 to December 31, 2025, for taxpayers who sell their own houses and buy houses again in the market within one year after the sale of the existing houses, the individual income tax paid on the sale of the existing houses will be refunded.
6、 Relieve the capital pressure of real estate enterprises
For the overdue tax and overdue fine payable by real estate development enterprises, they can pay the overdue tax first, and then pay the overdue fine according to law.
The above measures shall be implemented as of the date of issuance. Relevant provisions shall be interpreted and implemented by each responsible department.
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