One article understands: What tax benefits can be enjoyed by Easy Earth Poverty Alleviation and Relocation

In recent years, the Party Central Committee and the State Council have issued a series of tax and feed support policies to continue to consolidate the results of poverty alleviation and promote the effective connection of poverty alleviation and rural revitalization. In order to further implement the decision -making and deployment of the Party Central Committee and the State Council, the State Administration of Taxation has sorted out the formation of preferential policy guidelines for rural revitalization. Take you today to understand: preferential tax policies for poverty alleviation and relocation

Easy -to -land poverty alleviation and relocation of poor people are exempt from personal income tax on revenue

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Easy -to -ground poverty alleviation and relocating poor people

Content

Prior to December 31, 2025, the subsidies for housing construction subsidies obtained in accordance with the regulations, and the reward funds for the removal of the poverty alleviation and relocation of the poverty alleviation and relocation of the housing for poverty alleviation and relocation of the poverty alleviation of poverty alleviation. Personal Income Tax.

Enjoy condition

Information on poverty alleviation and relocation projects, poverty alleviation and relocation of poverty alleviation, and related resettlement housing are determined by the competent department of Yidi Poverty Alleviation.

Policy basis

1. "Notice of the State Administration of Taxation of the Ministry of Finance on Easy Earth Poverty Alleviation Relocation Tax Promotional Policy" (Cai Tax [2018] No. 135) Article 1 (1)

2. The "Announcement of the General Administration of Taxation on the Excellence of Partial Tax Policy Policy" (2021 No. 6) Article 3

Easy -to -land poverty alleviation and relocating poor people to obtain resettlement housing exemption deed tax

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Easy -to -ground poverty alleviation and relocating poor people

Content

From January 1, 2018 to December 31, 2025, the resettlement housing obtained by the poverty alleviation and relocation of the poverty alleviation in Yiti is exempted from the deed tax.

Enjoy condition

Information on poverty alleviation and relocation projects, poverty alleviation and relocation of poverty alleviation, and related resettlement housing are determined by the competent department of Yidi Poverty Alleviation.

Policy basis

1. "Notice of the State Administration of Taxation of the Ministry of Finance on Easy Earth Poverty Alleviation Relocation Tax Promotional Policy" (Cai Tax [2018] No. 135) Article 1 (2)

2. The "Announcement of the General Administration of Taxation on the Excellence of Partial Tax Policy Policy" (2021 No. 6) Article 3

3. "Announcement of the General Administration of Taxation on the Law of the Decele and Tax Law on the Connection of Promotional Policies" (No. 29, 2021)

The main body of the Easy Earth Poverty Alleviation and Relocation Project obtained the construction of land exemption tax and stamp tax

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Implementation of the implementation of Easy Earth Poverty Alleviation Projects

Content

Before December 31, 2025, the main body of the implementation of the poverty alleviation project (hereinafter referred to as the project implementation subject) was obtained to build land for the construction of housing, exempting deed tax and stamp tax.

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1. Information on poverty alleviation and relocation projects, project implementation subjects, macro poverty alleviation and relocation, and related resettlement housing and other information are determined by the competent department of poverty alleviation and relocation.

2. In the development project of commodity housing and other development projects, if the construction of a resettlement housing shall be calculated according to the proportion of the construction area of ​​the resettlement housing, and the deed tax related to the resettlement housing land is calculated, and the stamp duty related to the project implementation subject.

Policy basis

1. "Notice of the State Administration of Taxation of the Ministry of Finance on Easy Earth Poverty Alleviation Relocation Tax Promotional Policy" (Cai Tax [2018] No. 135) Article 2 (1)

2. The "Announcement of the General Administration of Taxation on the Excellence of Partial Tax Policy Policy" (2021 No. 6) Article 3

3. "Announcement of the General Administration of Taxation on the Law of the Decele and Tax Law on the Connection of Promotional Policies" (No. 29, 2021)

The implementation of the implementation of the implementation of the poverty alleviation and relocation project, the project unit exempt stamp duty

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The implementation of the implementation of the poverty alleviation and relocation project (hereinafter referred to as the project implementation of the project) and the project unit

Content

Before December 31, 2025, the stamp duty paid by the project implementation subject and project unit shall be exempted on the construction and distribution of the resettlement housing.

Enjoy condition

1. Information on poverty alleviation and relocation projects, project implementation subjects, macro poverty alleviation and relocation, and related resettlement housing and other information are determined by the competent department of poverty alleviation and relocation.

2. If the construction of a resettlement housing in the development of commercial housing and other development projects, according to the proportion of the construction area of ​​the resettlement housing, calculate the stamp duty related to the project implementation subject and project unit related to the project.

Policy basis

1. "Notice of the State Administration of Taxation of the Ministry of Finance on Easy Earth Poverty Alleviation Relocation Tax Promotional Policy" (Cai Tax [2018] No. 135) Article 2 (2)

2. The "Announcement of the General Administration of Taxation on the Excellence of Partial Tax Policy Policy" (2021 No. 6) Article 3

Easy -to -land poverty alleviation relocation Housing land is exempted from urban land use tax

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The implementation of the implementation of the poverty alleviation and relocation project (hereinafter referred to as the project implementation of the project) and the project unit

Content

Before December 31, 2025, the land use of the poverty alleviation and relocation of the poverty alleviation is exempted from the urban land use tax.

Enjoy condition

1. Information on poverty alleviation and relocation projects, project implementation subjects, macro poverty alleviation and relocation, and related resettlement housing and other information are determined by the competent department of poverty alleviation and relocation.

2. If the construction of a resettlement housing in the development of commercial housing and other development projects shall be calculated according to the proportion of the construction area of ​​the resettlement housing, and the urban land use tax related to the resettlement housing land is calculated.

Policy basis

1. "Notice of the State Administration of Taxation of the Ministry of Finance on the Taxation Policy of Easy Earth Poverty Alleviation and Relocation Taxation" (Cai Tax [2018] No. 135) Article 2 (3) 2. " Announcement "(2021 No. 6) Article 3

Easy -to -poverty alleviation and relocation project implementation main body purchase resettlement housing exemption tax, stamp tax

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The implementation of the implementation of the Easy Earth Poverty Alleviation Project (hereinafter referred to as the project implementation subject)

Content

Prior to December 31, 2025, if the project implementation of the project's purchase of commercial housing or repurchase affordable housing is used as a resettlement housing house, the deed tax is exempt and stamp tax.

Enjoy condition

Information on poverty alleviation and relocation projects, project implementation subjects, Edi poverty alleviation relocation poverty, and related resettlement housing and other information are determined by the competent department of Yidi Poverty Alleviation and relocation.

Policy basis

1. "Notice of the State Administration of Taxation of the Ministry of Finance on Easy Earth Poverty Alleviation Relocation Tax Promotional Policy" (Cai Tax [2018] No. 135) Article 2 (5)

2. The "Announcement of the General Administration of Taxation on the Excellence of Partial Tax Policy Policy" (2021 No. 6) Article 3

3. "Announcement of the General Administration of Taxation on the Law of the Decele and Tax Law on the Connection of Promotional Policies" (No. 29, 2021)

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