Ministry Of Finance And State Administration Of Taxation: Husband And Wife "Property Plus Name" Exemption From Deed Tax.

According to the website of the Ministry of finance, the Ministry of Finance and the State Administration of Taxation issued the circular on the change of the ownership of housing and land ownership by the husband and wife on the one hand and the two sides sharing the tax policy together. The notice indicates that during the period of marriage, the ownership of housing and land belongs to the husband and wife. Exemption The notice of deed tax shall be implemented from the date of issuance.

The full text of the notice is as follows:

Notice that the ownership of housing and land is changed from the one party to the husband and wife with a total deed tax policy.

Finance and taxation [2011]82

The financial offices (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall be the financial bureaus of the Xinjiang production and Construction Corps.

Now, the ownership of housing and land is changed from one party to the other. spouse The joint deed tax policy is hereby announced as follows:

During the period of marriage, the ownership of housing and land belongs to the husband and wife, and is changed to both husband and wife.

This notice shall be implemented from the date of issuance.

State Administration of Taxation of the Ministry of Finance

August 31st, two