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国家税务总局近日发布公告,进一步简化和规范个人无偿赠与或受赠不动产免征营业税、个人所得税所需证明资料,最大限度便利纳税人。公告将个人无偿赠与或受赠不动产免征营业税、个人所得税须提供的证明资料进行了统一和归并,并区分离婚分割财产、无偿赠与亲属、无偿赠与非亲属抚养或赡养关系人、继承或接受遗赠4种情形分类列示,消除了原管理规定中两个税种免税证明资料的差异,有利于规范税务人员操作,方便纳税人对照提供公告还进一步简化了办理免税手续须提供的证明资
State Administration of Taxation recently issued a public notice, to further simplify and standardize the individual free gift or real estate exemption from business tax, personal income tax information required to facilitate the maximum taxpayers. Announcement unpaid gratuities donated by individuals or real estate exemption from sales tax, personal income tax information to be provided by the unity and merger, and divorce divides the property, gratuitously give relatives, gratuitous non-relatives dependent or dependent, inherit or accept bequests 4 kinds of cases are listed in categories, eliminating the differences between the two types of tax exemption certificate in the original regulations, which is conducive to standardize the tax operations staff to facilitate the taxpayers to provide a notice of control, further simplifying the tax-free procedures to be provided to prove the funds