In recent days, the dalian municipal revenue service has been informed that, since 1 january 2023, the tax rate for the third and more non-ordinary housing, non-housing, land tenure and unit housing and land tenure has been adjusted from the current 4 per cent to 3 per cent in dalian city, and that the maximum tax rate for dalian city tax has been reduced from 4 per cent to 3 per cent。
This adjustment is based on the approval by the standing committee of the liaoning people's national people's congress of the programme for the adjustment of specific applicable tax rates for liaoning province (hereinafter referred to as " the programme " ) proposed by the provincial people's government, which stipulates that the applicable tax rate for liaoning province shall be 3 per cent, effective 1 january 2023. The tax rates for dalian municipal deeds are implemented in accordance with the provisions of the programme。
It was explained that the scope of the policy adjustment covered four scenarios: first, the third and more non-ordinary housing unit in the city of dalian; second, non-housing, such as apartments; third, land tenure, and fourth, housing, land tenure, tax liability, which had been adjusted from the 4 per cent tax rate applied to 3 per cent and decreased by 25 per cent, and the tax burden of units and individuals had been significantly reduced。
For the 2016 circular of the ministry of finance, the general state tax administration, the ministry of housing, urban and rural construction on the adjustment of the tax on the chain of property transactions, and the tax incentives (fiscal (2016) (b) no. 23, which states that “the tax shall be reduced by 1 per cent for an area of 90 square metres and above, and by 1. 5 per cent for an area of more than 90 square metres, if the individual purchases a single home (the family member includes the buyer, spouse and minor children). The tax is reduced by 1 per cent for the second class of improved housing purchased by individuals and up to 90 square metres, and by 2 per cent for more than 90 square metres”. This policy has not been adjusted and continues to be implemented。
