Sale map · Remit proceeds · Tax flagship · IIT departure · Sale-tax sister.
Expect an IIT conversation on the gain (or a local deemed method) plus VAT/surtax themes that depend on hold period and how the city classifies the unit (ordinary vs not). Land-appreciation tax appears in some fact patterns. This page will not invent a city sticker rate. Deed tax is usually the buyer’s bill — it is not your remittance receipt. Keep 完税 / payment proof with the sale contract for the wire pack. Leaving-China IIT clearance is a different file if you are also exiting tax residence.
At a glance
| Question | Short answer |
|---|---|
| What the bank wants | Tax paid / clearance on this sale. |
| IIT? | Gain or local deemed method — ask the window. |
| VAT? | Hold period + housing class. City practice. |
| Deed tax? | Usually buyer. Not your 完税. |
| Rate table here? | No. |
Scope and legal framework
IIT on property transfers. Individual transfers of real property are an IIT event. Some localities historically used a deemed percentage of the sale price; others assess gain. Bring cost basis and improvement proofs and let the window apply the rule in force.
VAT / surtaxes / hold period. Whether VAT (and local surcharges) apply often turns on how long you held the unit and whether it is treated as ordinary housing. Those labels are municipal. Do not export a WeChat “5-year rule” across cities.
Clearance as a remittance exhibit. The remittance bank wants evidence that this transaction’s taxes were settled. A buyer’s deed-tax slip is the wrong PDF.
Practical workflow
- Book the tax/registration window with contract, title, passport, marriage docs.
- Ask them to compute — do not pre-announce a blog percentage to the buyer.
- Pay; scan every receipt into the remittance folder.
Common mistakes
- Netting “the agent said 5%” into the sale price.
- Losing the purchase invoice from 2012.
- Handing the bank a social-insurance receipt instead of sale-tax proof.
Action checklist
- Purchase contract + invoices + hold-period dates.
- Window appointment after the sale contract is firm.
- 完税 / payment PDFs named for the bank.
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