How to buy a house in Beijing for outsiders in 2017

Beijing's property market restriction policy, outsiders in Beijing need to pay social insurance or personal income tax in the city for more than 5 consecutive years (including), and are limited to buying 1 set of housing.

According to the "General Office of the Beijing Municipal People's Government on the implementation of the spirit of the document of the General Office of the State Council to further strengthen the city's real estate market control work of the notice" (Beijing Government Office [2011] No. 8) Article 6 on "in the city did not have a home and more than five consecutive years (including) in the city to pay social insurance or personal income tax non-city domicile Resident families, limited to purchase 1 housing (including new commercial housing and second-hand housing)".

Expanded Information

Paying individual income tax in the city for more than five consecutive years (including) is examined and recognized in two situations:

1. Taxpayers paying taxes on "wages and salaries" are required under the Individual Income Tax Law and its implementing regulations to Individuals who have received wages and salaries related to their employment or occupation shall be required to pay individual income tax for 60 consecutive months in the city, starting from the month prior to the month of application.

2. For taxpayers who pay tax on the basis of "production and business income of individual industrial and commercial households", according to the provisions of the Individual Income Tax Law and its implementing regulations, individual industrial and commercial household operators, individual capitalists of sole proprietorships and individual partners of partnerships and individuals with income from production and business of individual industrial and commercial households shall be subject to the individual income tax for 60 consecutive months starting from the month before the month of application. The taxpayers are individual entrepreneurs, capitalists of sole proprietorship enterprises, individual partners of partnerships and individuals.

According to the taxable period applicable to each of them, if the tax is to be paid on a monthly basis, 60 consecutive months of continuous payment of individual income tax in the city shall be projected from the last month of the month of application to the first month of the month of application; if the tax is to be paid on a quarterly basis, 20 consecutive quarters of continuous payment of individual income tax in the city shall be projected from the last quarter of the month of application to the first quarter of the month of application to the last quarter of the month of application to the first quarter of the month of application.

For those who have not paid or paid back taxes due to job changes and other reasons and not more than three months, they are considered to have paid continuously.

People's Daily Online - Beijing strictly examining the qualifications for home purchase? Officials explain the five-year standard for non-Beijing tax payment