News from the policy advisory hotline of Hefei local tax bureau shows that the "5 to 2" exemption period of business tax in Hefei has been formally implemented. Today, we go to the local tax bureaus to declare business tax, and we can implement the policy of exemption for more than two years. The period of full 2 years is calculated according to the earliest time of the property certificate and deed tax invoice.
The staff of Hefei local tax bureau indicated that there are two references for whether the house has been over 2 years. Both the property certificate and the deed tax invoice can be used as evidence. If the deed tax invoice is still in existence and the time is earlier than the real estate certificate, the property right term can be calculated according to the time on the deed tax invoice.