What taxes and fees need to be paid for ex situ migration?

In order to reduce the construction cost of resettlement houses, reduce the burden of the relocated people and contractors, and speed up the progress of resettlement projects, different preferential policies for taxes and fees have been formulated in various places, but there is no unified policy in the whole country. Now the policies of Shaanxi Province are provided for reference. ? Notice of the People's Government of Shaanxi Province on printing and distributing the preferential tax policies for the relocation and resettlement of provincial immigrants? Shaanxi Fazheng [2065438+02] No.4

The people's governments of cities, counties and districts, and the departments and institutions directly under the provincial people's government:

"Shaanxi province immigration tax preferential policy" has been approved by the provincial government and is hereby issued, please follow it.

Shaanxi Provincial People's Government

? 20 12 years 1 month 13 days

? Shaanxi province's first preferential tax policy for immigrant relocation and resettlement? The immigrants referred to in this paper include those from geological disasters in southern Shaanxi, those from White mountain area in northern Shaanxi and those along Huangshi mountain area. Contractors include immigrant project construction units entrusted by governments at all levels, construction enterprises undertaking the construction, Southern Shaanxi Immigrant Engineering Co., Ltd. and individuals who have scattered resettlement houses.

Rule number two The local retained part of the business tax and enterprise income tax paid by the contractor shall be allocated to the contractor by the financial department. Specifically, the county-level financial department will fully allocate it to the contractor according to the amount paid. Should be paid by the provincial and municipal finance, at the end of the year through the financial settlement.

Rule three. During the construction of the resettlement project, the urban land use tax and stamp duty payable by the contractor according to regulations shall be exempted.

Article 4? If the contractor occupies cultivated land for relocation and resettlement, and the original homestead is reclaimed and the cultivated land occupied by new houses does not exceed the original homestead area, the cultivated land occupation tax shall be exempted, and the cultivated land occupation tax shall be levied by half for the part exceeding the original homestead area; Where the ownership of land and houses expropriated due to resettlement is transferred, the deed tax involved in the purchase of resettlement houses by resettlement immigrants shall be exempted.

Article 5? Land value-added tax will not be levied on the resettlement projects undertaken by the contractor for the time being.

Article 6? Housing subsidy funds obtained by decentralized resettlement of immigrants are exempt from personal income tax.

Article 7? The contractor is exempt from government funds, including water conservancy construction funds, forest vegetation restoration fees, supporting fees for urban infrastructure, special funds for bulk cement, and special funds for new wall materials. Among them, the relevant funds that need to be reported to the state for examination and approval shall be handled in the form of immediate withdrawal.

Article 8? The contractor is exempt from administrative fees, including sewage charges, land acquisition management fees and land registration fees.

Article 9? The contractor is exempt from all kinds of fees managed by other departments, including land certificate fees and labor insurance co-ordination fees.

Article 10? Land evaluation fee, geological disaster evaluation fee, flood disaster evaluation fee, transaction service fee, construction drawing review fee, bidding agency fee, project supervision fee, etc. The fees charged to the contractor shall be charged by the intermediary agency according to the minimum fee standard or halved.

Article 11? Bank loans for the construction of resettlement houses by the contractor shall be implemented according to the interest rate policy of affordable housing loans.

Article 12? The above preferential tax policies are applicable to the business activities related to the relocation and resettlement of immigrants in Shaanxi Province. Units that enjoy preferential tax and fee policies need to provide relevant certification materials issued by the competent department of government resettlement, and reduce relevant taxes and fees according to the proportion of the construction area of resettlement houses to the total construction area.

Thirteenth commercial housing built by the contractor in the construction of resettlement houses, the proportion of commercial housing does not exceed 20% of its construction scale, the commercial housing built also implements the above preferential policies.