今天起，在二手房市场盛行多年的“合理避税”现象将无法再“合理”。北京市住建委近日发布的《关于进一步加强房屋买卖合同管理的通知》（以下简称《通知》）规定，从今天起，相关部门将联合杜绝二手房交易中的阴阳合同为避税而故意做低合同价格的现象。

Today on，Secondhand market popular in many years of“Reasonable tax avoidance”Phenomenon will no longer“reasonable”。Beijing is built appoint live) recently released《On further strengthening the sale and purchase contract management of the notice》（Hereinafter referred to as《notice》）provisions，From today on，Relevant departments will jointly stop secondhand the room trade contract for tax avoidance of Yin and Yang to make low contract price phenomenon。

　　上午，记者在朝阳区房屋交易大厅采访了解到，已经完成二次网签的“阴阳合同”仍能正常过户。对此，市住建委表示，将从后台加强监管，从交易表面流程来看不会有太大的变化。

morning，Reporter in chaoyang district houses the trade lobby know to interview，Have finished second nets signed“Yin and Yang contract”Can still normal transfer。this，City live is built appoint said，Will strengthen the supervision from the background，The surface flow from trade to see won't have too big changes。

　　政策解读

Policy interpretation

　　二次网签将被严格审查

The secondary network sign will be strict censorship

　　近日，北京市住建委会同市地税局、市银监局联合发布该《通知》称，将在银行贷款和交税这两个环节加强对利用二次网签手法避税的监管。

recently，The Beijing municipal bureau of living with construction、Silver city bureau jointly issued by this《notice》says，Will be in bank loans and tax the two links to strengthen the use of secondary nets to sign the supervision of tax avoidance technique。

　　在二手房买卖交易中，对于贷款购房的买房人，银行要看网签信息才能发放贷款。

In secondhand the room transactions，For a loan to buy houses of their own to buy their house，The bank will look to extend loans to sign information network。

　　“阴阳合同”一般是买卖双方在网签时，为申请到足够的贷款，价格会按照购房款的实际需要来申报。

“Yin and Yang contract”General is both parties sign in the nets，For application to enough loans，According to the purchase price of the actual need to declare。

　　在银行批完贷款后，买卖双方为了减少交易税费，就将之前的网签信息注销，然后以较低的价格再次申报网签，交税时则按较低价来交。

In the bank group after the loans，Buyers and sellers in order to reduce transaction tax，Will the nets sign information before cancellation，Then with a low prices again declare nets sign，Pay tax according to lower cost is to hand in。

　　《通知》相关规定

《notice》Related provisions

　　买卖双方注销二手房网签合同信息后，同一购房人再次购买同一套房屋签约的，住房城乡建设部门将在《存量房买卖合同信息表（纳税）》上记载价格变化情况

Buyers and sellers cancellation of secondhand the room nets sign the contract after information，The same person that buy a house to buy the same set of housing again the signing，Urban and rural construction and housing department at will《Stock room business contract information form（tax）》Recorded on a price changes

　　纳税申报人持《存量房买卖合同信息表（纳税）》及相关材料到地方税务部门办理纳税手续，地方税务部门综合运用房地产估价等技术加强房屋交易税收征管

Claimants the tax《Stock room business contract information form（tax）》And related materials to the local tax department to deal with formalities of tax，The local taxation bureau for comprehensive use of real estate appraisal technology to strengthen the building trades tax collection and administration

　　金融机构审核贷款申请人存量房网签合同信息后，应在系统中对申请贷款的网签合同进行标注，注明贷款审核结果及贷款额度

Financial institutions audit loan applicant FangWang stock sign the contract after information，In the system should be to apply for loans to mark sign the contract nets，Audit results indicate the loans and loans

　　买卖双方申请注销有贷款标注的网签合同的，金融机构与购房人解除贷款合同后，在系统中做解除标注

Both parties have loan applies for the cancellation with the nets sign a contract，Financial institutions and the person that buy a house after the loan contract termination，In the system do remove labeling

　　二手房网签合同中如果没有约定为贷款支付的，金融机构不得对购房人发放个人住房贷款

Secondhand the room nets sign the contract if no agreement in the pay for loans，Financial institutions shall not extend to the person that buy a house of individual housing loan

　　上午追访

Follow the morning

　　二次网签完成的仍能正常过户

The secondary network sign of complete can still normal transfer

　　新政将实施的消息在一周多前便已传开。昨夜，不少房产中介公司都在为购房者加急办理网签。

The news of the New Deal will be implemented in more than a week ago have already spread。Last night，A lot of house property intermediary company are in urgent for homeowners with nets sign。

　　“没听说不能过户啊，我的是经适房，我的买家就做低了合同价格。”今天上午，位于石佛营的朝阳区房屋交易大厅里的张先生说。

“Didn't know that can't transfer ah，My room is the appropriate，I will do the buyer of the contract price low。”This morning，Located in the camp of the building trades stone Buddha chaoyang district in the hall of Mr. Zhang said。

　　随后，记者从交易大厅工作人员处了解到，目前只要是合同价符合国家的规定（过户指导价），就能过户。

then，Reporters from the trade lobby to know people in work，At present as long as the price is accord with the provisions of the state（Transfer pricing），Can transfer。

　　“只要在8月1日前将两次网签都做完的，就可以过户。”北京一家知名中介公司的业务员说。

“As long as in the August 1 will be two nets sign are done，Can transfer。”A Beijing famous intermediary company salesman said。

　　如何交税 中介“一头雾水”

How to pay tax intermediary“confused”

　　“在8月1日之前只做了一次网签的，现在就说不好了。”对于今后黑白合同是否还能继续操作，几乎所有的中介公司都是一头雾水。

“In August 1, do only one time before signing a net，Say it now is bad。”In the future is a contract is black and white can continue to operate，Almost all of the intermediary company are baffled。

　　今天上午，某知名房产中介公司负责人称，其分布在大兴、亦庄等各区域的过户专员反馈回来的消息是区县的交易大厅还没有得到相关的通知，目前还是按照以前的政策执行。

This morning，One of famous real estate intermediary company officials say，The distribution in daxing、The register of southeast area of the news is back commissioner feedback of districts and the trade lobby has not been related notice，At present or according to the former policy execution。

　　“首先是没有说清楚做低合同价的第二次网签到底能不能通过，只说了负责审核的人要看价格符合不符合标准。”21世纪不动产的相关负责人称。

“First of all there is no clear do the second nets at the low end can sign by，Just the man responsible for checking to see prices accords with standards。”21 real estate related officials say。

　　北京银行(601169,股吧)明确放贷要看网签价格

Beijing bank(601169,Shares it)Clear to see nets sign lending price

　　“目前只有北京银行明确规定，从8月1日起，银行在给二手房交易发放贷款时要看网签合同。”某大型中介公司相关负责人称，其他银行还没有发出通知。

“At present, only Beijing bank explicitly，From August 1,,，Banks to issue loans to trade in secondhand the room to see nets sign a contract。”A large intermediary company responsible for the related said，Other bank has not issued a notice。

　　据记者了解，按照住建委规定，金融机构给二手房交易办理贷款时要参照网签时的价格来发放贷款，并进行标注，直到审核完毕准备发放贷款时也要再次审查网签合同有没有变更，如有变更，银行可以不放贷。

According to the reporter understands，According to live is built appoint regulations，Financial institutions to housing loan deal to sign the price of the reference nets to make loans，And mark，Finish the checking until ready to issue loans should also checked again nets sign a contract ever change，If there is any change，The bank can not lending。

　　相关说法

Relevant statement

　　二手房交易

Secondhand the room trade

　　将在后台加强监管

Will strengthen the supervision in the background

　　针对今天上午记者采访发现的问题，市住建委相关负责人表示，这一政策的变化主要体现在加强了后台监管，从二手房交易流程表面来看不会发生变化。

According to reporters this morning the problems found，City live appoint relevant officials say，The policy change mainly reflects in strengthening the supervision background，From secondhand the room deal flow the surface will not change。

　　市住建委提醒购房人，网签时采取标高房价多申请房贷，接着注销原网签、再标低房价以逃避应交税款的情况将会被杜绝。

City live is built appoint remind the person that buy a house，Nets sign to apply for more house prices when the elevation of the mortgage，Then the cancellation of the original nets sign、Then bid low prices to avoid tax due situation will be put an end to。

　　如果采用“二次网签”来避税，税务部门将能核查到上一次网签的成交价格，不一定按照第二次网签申报的较低价格来征税。

If the“The secondary network sign”To minimize tax，The tax department will be able to check the nets signed to clinch a deal the price，Not according to the second nets sign declare a lower price to impose taxes。

　　文/记者 陈斯

Wen/reporter ChenSi

　　本版文（除署名外）/记者 张媛

This article（In addition to the signature）/ reporter ZhangYuan