Research Article
A Study on Taxation Issues of Basements Attached to Second-hand House Transactions
@INPROCEEDINGS{10.4108/eai.2-6-2023.2334679, author={Mingyuan Chi}, title={A Study on Taxation Issues of Basements Attached to Second-hand House Transactions}, proceedings={Proceedings of the 2nd International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2023, June 2--4, 2023, Nanchang, China}, publisher={EAI}, proceedings_a={ICIDC}, year={2023}, month={8}, keywords={second-hand house basement taxation discussion}, doi={10.4108/eai.2-6-2023.2334679} }- Mingyuan Chi
Year: 2023
A Study on Taxation Issues of Basements Attached to Second-hand House Transactions
ICIDC
EAI
DOI: 10.4108/eai.2-6-2023.2334679
Abstract
In the second-hand housing transactions in China, the taxable items for residential basement depend on the different ownership and functions. For some residential basements that are considered as commercial properties, the taxable items are much more than pure residential ones, and taxpayers have different understandings of this. Through classification and policy analysis of residential basement, it is proposed to determine the feasibility of levying based on actual function classification.
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