It is not legal to make the buyer bear the personal income tax in the house sale, it should be borne by the seller.
According to the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China:
Article 6 Scope of each individual income referred to in Article 2 of the Individual Income Tax Law:
(1) Income from salary and wages, which refers to the salary, wages, bonuses, end-of-year raises, labor bonuses, allowances, subsidies, and other incomes obtained by an individual due to his employment or employment;
(2) Income from wages and wages, bonuses, end-of-year increases, labor bonuses, allowances, subsidies and (b) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translating, reviewing, painting, calligraphy, sculpting, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokerage services, agency services, and other labor services. and other labor services;
(c) income from manuscripts, which refers to the income obtained by an individual from the publication and dissemination of his or her works in the form of books, newspapers and periodicals;
(d) income from royalties, which refers to the income obtained by an individual from the provision of the right to use patents, trademarks, copyrights, non-patented technologies and other franchises. The income derived from the provision of the right to use copyrights does not include the income from manuscripts;
(e) business income refers to:
1. the income derived from production and business activities by individuals through individual industrial and commercial households, sole proprietorships, and partnerships registered in China;
2. the income derived from the provision of schooling, medical care, consulting, and other paid service activities by individuals who have obtained licenses according to law;
3. the income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies, and other franchises. Income from service activities;
3. Income from contracting, leasing, subcontracting and subletting;
4. Income from other production and business activities;
(6) Interest, dividend and bonus income, which refers to the interest, dividend and bonus income obtained by an individual who owns debentures, equity, etc.
(7) Property rental income, which refers to the rental of real estate by an individual who leases out real estate;
(8) Income from the lease of property, which refers to the rental of real estate by an individual who leases out real estate by an individual who leases out real estate. Income from leasing refers to the income derived from the leasing of real estate, land use rights, machinery and equipment, vehicles and vessels, and other property;
(h) Income from the transfer of property refers to the income derived from the transfer of securities, equity interests, shares of property in partnerships, real estate, land use rights, machinery and equipment, vehicles and vessels, and other property;
(i) Occasional income refers to the income from The income of individuals from winning prizes, jackpots, lotteries, and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, it shall be determined by the competent tax authorities.
Expanded Information:
Collection and Management of Individual Income Tax:
Chinese individual income tax is collected by a combination of withholding at source and self-declaration, with emphasis on withholding at source.
The collection of individual income tax can be categorized into monthly and annual. Income from production and operation of individual industrial and commercial households, income from contracting and leasing to enterprises and institutions, income from wages and salaries in specific industries, and income from outside China are taxed on an annual basis, while other income is taxed on a monthly basis.
Calculation of personal income tax:
Taxable income = monthly income - 5,000 yuan (starting point) - special deductions (three insurance and one pension, etc.) - special additional deductions - other deductions determined by law.
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