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Q&A Regarding Property and Behavior Tax (1)

Answer
Q:
Can enterprises be exempt from stamp duty on renting houses to individuals?
A:
For lease contract signed on renting residential house to or from individuals, both parties signing the lease contract can be exempt from stamp duty.

Q:
The house was originally under the name of the ex-wife, but upon divorce, the ownership of the house was changed through property division. How to determine the purchase time when the house is resold?
A:
The purchase time of the property is determined based on the purchase time before the act of receiving, inheriting, or divorcing the property, and the purchase price is determined based on the original purchase price before the act of receiving, inheriting, or divorcing the property.

Q:
Is it necessary to pay stamp duty on the property transferred according to the court judgement?
A:
The effective legal documents of the People's Court, arbitration documents of Arbitration institution, and supervisory documents of Supervisory Commission are not within the scope of stamp duty collection.

Q:
Do sales of video website membership need to pay stamp duty for contracts signed?
A: It does not belong to the taxable vouchers listed in the "Stamp Duty Tax Items and Tax Rates Table" and does not pay stamp duty.

Q:
How to define the scope of family members who enjoy the preferential policy of deed tax when purchasing a new house with demolition compensation funds?
A: The scope of family members who enjoy the preferential policy of deed tax include the relocated person and their immediate family members.

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