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Beijing Municipal Commission of Planning and Natural Resources
Beijing Municipal Commission of Housing and Urban-Rural Development and
Beijing Municipal Tax Service, State Taxation Administration
Regulations on Further Providing Facilitation for Enterprises and the Public and Optimizing the Business Environment in Real Estate Registration Field

Jing Gui Zi Fa〔2019〕No. 49

All branches of Beijing Municipal Commission of City Planning and Land Resources Management, Commissions of Housing and Urban-Rural Development (Housing Management Bureaus)of all districts, Beijing district(regional)branches of State Taxation Administration and all relevant units:

In order to deepen the reform of business environment in the fields of real estate registration, housing transaction and tax collection and administration(hereinafter referred to as "Real Estate Registration Field"), and further enhance the experience of enterprises and public in business handling, upon the investigation, the related matters are hereby notified as below:

I. When enterprises and public apply for real estate registration due to property purchase and gifting through the integrated service windows of various districts, the personnel of receiving the application shall receive one set of application materials as per the Regulations on Issuing the Working Rules for the Comprehensive Service Window for Real Estate Registration, House Transaction and Tax Collection and Management (Trial) (Shi Gui Hua Guo Tu Fa [2018] No. 168). Of them, for the materials that need to be kept a photocopy after verifying the original copy, only one copy will be collected. Such material can be copied by the enterprises and applicants with the assistance of the development department or the agency and window staff. The application materials for registration and the common materials of various departments, such as identification certificates, transfer contracts, and tax payment receipts, are archived by the real estate registration department. The specific documents for each department, such as original value deduction certificate(e.g. original purchase invoice or original deed tax payment voucher, proof of interest deduction for purchase loan), are filed by the transaction and taxation departments according to their respective duties. All departments should strengthen the information sharing of the business service file in the comprehensive service window and cooperate with the relevant work of archival inquiry and utilization.

II. If the enterprises that purchase/sell stock properties go through online contract signing, tax payment and transfer registration through the comprehensive service window of each district, it shall be completed within 2 working days from the date of business acceptance. When declaring the land value-added tax for the sale of stock houses through the comprehensive service window, the following measures should be taken specifically:

1. If the amount of the deduction item is determined by providing purchase invoices, the window taxation personnel shall immediately handle the deduction in accordance with the prevailing provisions, and the deduction shall be completed on the same day.

2. Where the amount of deduction item is determined by providing the evaluation price, the taxation personnel shall determine whether they are qualified for paying the land value added tax at the consultation desk or the service window of the office hall according to the relevant information provided by the applicant. For those who are qualified, the window tax personnel shall handle the matters immediately and complete on the same day. For those who do not meet the requirements, the window tax personnel may go through the deed tax declaration formalities for the buyer on the same day after retaining the assessment and relevant tax-related materials and notifying the taxpayer in writing of the follow-up matters.

3. When an individual transferring a stock house couldn't provide a house and building price assessment report or proof of purchase invoice, the tax authority may adopt an approved levy method to levy land value-added tax at a rate of 5% of the total transaction price of the transferred stock house. The window tax personnel will handle it immediately and finish it on the same day.
The aforementioned transfer cases are handled by following the principle of "one network, one location, one time" for real estate registration in Beijing. The processing time limit and tax payment are subject to this provision.

III. Real estate registration, housing transaction and taxation departments in all districts should further optimize the personnel and space allocation of integrated service windows, improve the efficiency of work coordination and enhance the service capacity of windows. Of them, in the areas with large "handing at one window" workload, the number of integrated service windows should be gradually increased, and the time interval between the appointments and on-site processing should be reduced.

IV. In dealing with various service matters in the real estate registration, each department shall not add a lawyer's investigation link to the parties concerned.

V. The regulations will come into force as of the date of promulgation.

The regulations are hereby released.

Beijing Municipal Commission of Housing and Urban-Rural Development
Beijing Municipal Commission of Urban Planning, Land and Resources
Beijing Municipal Tax Service, State Taxation Administration
February 19, 2019