The New Regulation Is Hard To Deal With The Intermediary Yin And Yang Contract &Nbsp; Beijing Second-Hand Housing Transaction Tax Evasion Or Over 50%

In April 1st, the first normative regulation of China's real estate intermediary industry, "the real estate broker management measures", has made it clear that the real estate agencies and personnel should not operate the yin yang contract. But recently, reporters found in Beijing property market that yin and Yang contracts still exist. And because the difference between the transfer price and the actual transaction price is quite different, the tax leaking amount is at least 50%.

　　
"Real estate brokers management approach" prohibits real estate intermediaries and staff through the Yin and yang contract to achieve the purpose of fraudulent loans and tax evasion. However, "daily economic news" reporters in Beijing after the field investigation found that there are still intermediary companies violating the above provisions, to provide customers with Yin and Yang contracts.

3 morning, the reporter came to the North Second Ring of Beijing Dongcheng District Yonghe residential area as a buyer. In the area of a well-known intermediary store, a male worker strongly recommended to reporters that a set of two rooms, one hall, one bathroom, one kitchen, an area of 110 square meters of second-hand housing, the owner's offer of 5 million yuan, the conversion price of nearly 45 thousand and 455 yuan / square meter.

After some bargaining, the lowest price given by the broker was 44 thousand yuan / square meter. When our reporter revealed his intention to purchase and expressed his wish to pay less tax when he transferred, the staff responded readily, "I have been in the industry for five or six years, and I will surely help clients pay less taxes and do more work."

When he learned that the reporter's account book, 5 years of social security or tax certificate, income certificate and other documents are complete, and need to handle 50% mortgage loans, he made a victory gesture to reporters. "That's enough. When you transfer your tax, you can leave it to me at ease."

Field investigation:

Detailed explanation of operation procedure of yin yang contract

With repeated requests from reporters, the other side explained the operation process in the middle: if the unit price of 44 thousand yuan per square meter was traded, the total price of the suite was 4 million 840 thousand yuan. If you want to handle 50% of the mortgage, you need to apply for a net sign of 4 million 840 thousand yuan according to the regulations, then apply the net contract to purchase the house, and apply for a mortgage loan from the bank. After the mortgage is processed, the net sign will be cancelled. Then a net transfer sign will be processed according to the minimum transfer price of the housing estate in the District, and the subsequent transfer and the corresponding tax payment will be handled according to the standard.

He paused and continued to explain that if a second-hand housing source was not traded before, it could be transferred at the lowest transfer price. However, if the transaction has been completed and the subsequent transaction is carried out, the minimum transfer price will be the benchmark for the above transaction. Lower than the previous net transfer price, in the current price rise overall background, not very good transfer. This set of housing sources has been traded once before. The net transfer price of the last transaction is 9300 yuan / square meter, so the transfer price is generally not less than 9300 yuan / square meter, but it will not exceed 9500 yuan / square meter. In other words, when the net transfer is finally signed, the buyer can transfer the unit price at no more than 9500 yuan / square meter and the total price does not exceed 1 million 45 thousand yuan, and pay tax on this basis.

Reporters roughly calculated, if the final housing at 44 thousand yuan / square meter of the unit price, according to the regulations, the tax base is the actual transaction price of 4 million 840 thousand yuan. For a 90~140 square meter house, 1.5% of the deed tax should be paid as the benchmark, and the deed tax should be 72 thousand and 600 yuan. As the housing source for the 2003 house, has been 5 years, free of business tax. However, through the operation of yin yang contract, the intermediary handled the net transfer with the unit price of 9500 yuan per square meter. The actual tax base paid by the buyer has been reduced to 1 million 45 thousand yuan, which is only 21.59% of the payable tax base of 4 million 840 thousand yuan. It only needs to pay 15 thousand and 675 yuan of deed tax and 56 thousand and 925 yuan for tax evasion.

This is not a case. 4 reporters in Beijing Changping District Tiantongyuan district survey also encountered a similar situation.

Exploration of yin yang contract

Minimum transfer price is the lowest tax avoidance price.

The difference between transfer price and actual transaction price is due to the minimum transfer price system in second-hand housing transactions.

Reporter survey found that in order to prevent the emergence of yin and Yang contracts in second-hand housing transactions, through the false sale of second-hand housing transaction prices to achieve the purpose of tax evasion, Beijing since October 1, 2006, the implementation of the Beijing Local Taxation Bureau on the adjustment of second-hand housing transaction tax price notice. Which stipulates that "second-hand housing transactions involving tax assessment price, the tax authorities should be based on the housing transaction signed by the" housing sales contract "to determine the transaction price based. {page_break}

In order to avoid evading taxes by yin yang contract, the notice issued the lowest tax price for second-hand housing transactions, commonly known as the minimum transfer price. And explained: "the lowest tax rate for second-hand housing transactions is determined according to the relevant factors adjusted by the Beijing Municipal Construction Committee in 2005 for the transaction price of the housing market". Although the notice stipulates that the lowest tax price for second-hand housing transactions shall be adjusted by the Beijing Local Taxation Bureau irregularly according to the transaction situation of the Beijing real estate market. But since then, Beijing's housing prices have risen all the way. The minimum transfer price standard has not been adjusted according to the market situation for a long time. It has been used so far, resulting in the minimum transfer price based on the 2005 Beijing housing price, which is far below the current housing price.

Although the tax notice stipulates that the tax price in the second-hand housing transaction should be based on the actual transaction price, but with the increase of the house prices in Beijing, the gap between the transaction price and the minimum transfer price is getting larger and larger. Therefore, the minimum transfer price originally established to prevent the Yin and yang contract is gradually becoming the "minimum tax avoidance price" for the yin yang contract.

Insider disclosure

Intermediary industry insider disclosed to reporters, in Beijing City Construction Committee under the Beijing real estate intermediary industry association website Web site data can also find the basis of the existence of yin and Yang contracts.

For example, in April 2nd, the website "online signing check out information publicity" column, there is a set number of 617160 check-out housing sources, from Beijing Changping District Huilongguan District, the area is 65.64 square meters, the unit price is nearly 17 thousand and 500 yuan / square meter. However, in April 1st, there was a set of transaction information numbered 610684, which was also shown in the "online contract signing information bulletin" column. It also came from the housing area of Huilongguan District in Changping District, Beijing, with an area of 85.78 square meters, with a unit price of nearly 4080 yuan / square meter. In the same district, the housing price gap has reached nearly 4.29 times?

Insider explained, "online contract return information publicity" and "online contract transaction information publicity" two columns, contrast will find that the same area of housing, the former unit price is high, basically based on the current market price as the benchmark and up and down, the latter's unit price is low, basically based on the lowest housing transfer price in the region and fluctuate. The difference between the two is several times, because a large part of the former is the "Yin contract" registered in the operation of yin yang contract to apply for mortgage loans to the bank, while the latter is the "yang contract", which is the net signed on the basis of the lowest transfer price of the housing source in the area.

Influence

Tax loss or over 50%

Because of the existence of a large number of yin and Yang contracts in second-hand housing transactions, the statistics of second-hand housing transactions based on Internet signed data are seriously distorted. For example, 5, the Beijing real estate industry association website released the latest statistics show that in March, Beijing second-hand housing turnover totaled 13 thousand and 86 sets, the total price of 900 thousand yuan and the following housing volume is as high as 9727 sets, accounting for nearly 74.33%. However, at the beginning of this year, a statistics of Beijing Zhongyuan Real Estate showed that as of January 10th, the total number of effective second-hand housing registered by Beijing's websites was around 200 thousand units, with a total price of less than 5% yuan less than 5% yuan. The sharp gap in data reflects the extent and intensity of Tax Evasion under the contract of yin and Yang from one aspect.

The insider disclosed that, since last July, the Beijing Statistical Bureau has suspended the data on the average price of second-hand housing transactions in Beijing, but even with the highest value of each total price range, such as the interval of 600 thousand ~90 yuan, it will be calculated at 900 thousand yuan per set, and by analogy, the total turnover divided by the total transaction area will be multiplied by the total number of transactions per total price interval, and the average price of the second-hand housing transaction will be nearly 9341 yuan. And the chain home real estate market research statistics show that in March, the average price of second-hand housing transactions in Beijing was about 20 thousand and 180 yuan / square meter. In other words, even in the net signing system, except the total price of more than 2 million of the interval, the average price of second-hand housing in Beijing calculated by the highest value of the total price interval is less than the 1/2 of the average transaction price of the market organizations. The data imply that in Beijing's second-hand housing transactions, the existence of yin and Yang contracts result in at least 50% of the tax leaking.