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海南省、广西壮族自治区财政厅、国家税务局、地方税务局:为进一步推进海南省处置积压房地产工作,加快广西壮族自治区北海市处置积压房地产,减少金融资产损失,切实改善两地的经济环境。经国务院批准,现将有关税收优惠政策通知如下:一、将《财政部、国家税务总局关于处置海南省积压房地产有关税收政策问题的通知》(财税字[2000]63号)文件中规定的相关政策执行时间延长至2004年12月31日。二、国有商业银行以外的其他金融机构在清理确权过程中承接的空置商品房,以及其他企业(单位)经法院裁定承接的空置商品房,在2004年12月31日以前再转让销售时,实行免征营业税、契税的优惠政策。三、广西壮族自治区北海市处置积压房地产,自2003年1月1日起,适用本通知内容。四、以上税收优惠政策只适用于海南省和广西壮族自治区北海市。本通知下发前未征税款不再补缴,已征税款不再退还。抄送:国务院办公厅,建设部,财政部驻海南省、广西壮族自治区财政监察专员办事处。
Hainan Province and Guangxi Zhuang Autonomous Region Department of Finance, State Administration of Taxation and Local Taxation Bureau: In order to further promote the work of dealing with backlog of real estate in Hainan Province, Beihai City of Guangxi Zhuang Autonomous Region accelerated the disposal of backlog of real estate, reduced the loss of financial assets and effectively improved the economic environment in both places. With the approval of the State Council, the relevant preferential tax policies are hereby notified as follows: I. Relevant provisions stipulated in the “Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Taxation Policies on the Backlog of Real Estate in Hainan Province” (Cai Shui Zi [2000] No. 63) Policy implementation time extended to December 31, 2004. 2. The vacant commercial houses undertaken by other financial institutions other than the state-owned commercial banks during the process of liquidation and confirmation of ownership and the vacant commercial houses of other enterprises (units) that the court adjudged to undertake will be exempted when the sales are resold before December 31, 2004 Levy business tax, deed tax preferential policies. Third, Beihai City, Guangxi Zhuang Autonomous Region to dispose of backlog of real estate, since January 1, 2003, the contents of this notice apply. Fourth, the above tax incentives apply only to Hainan Province and Beihai City in Guangxi Zhuang Autonomous Region. Before this notice is issued, the un-levied tax will not be paid back and the tax levied will not be refunded. CC: State Council General Office, Ministry of Construction, Ministry of Finance in Hainan Province, Guangxi Zhuang Autonomous Region Financial Ombudsman Office.