How is the deed tax calculated for purchasing a commercial house? I am the first one, the area is
The deed tax is levied on the real estate whose ownership has been transferred and changed, and is levied on the property rights inheritor. A property tax. The scope of tax payable includes: land use rights sales, gifts and exchanges, house sales, house gifts, house exchanges, etc.
It stipulates that for the purchase of a family’s first commercial house with 70-year land use rights, the deed tax is 1% for less than 90 square meters and 1.5% for more than 90 square meters.
There is no restriction on purchasers. For residential or commercial properties, regardless of the number of housing units and the purchased area, there is a full deed tax of 3%. How is the deed tax calculated for the purchase of commercial housing by individuals
According to the provisions of the "Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Individual Income Tax on Deed Taxes in Real Estate Transactions" (Caishui [2010] No. 94) :
1. The payment regulations for the first home are as follows:
1. If an individual purchases an ordinary house, and the house is the only house for the family, the purchased ordinary commercial house has an area of ??90 square meters. (Inclusive of 90 square meters), the deed tax is 1%;
2. If the unit area is between 90 square meters and 144 square meters (inclusive of 144 square meters), the tax rate is halved, that is, the actual tax rate 1.5%;
3. If the residential unit area purchased is more than 144 square meters, the deed tax rate is 3%.
The payment regulations for second and second houses are as follows:
The purchase of non-ordinary houses, second houses or more, and commercial investment properties (shops, office buildings, business apartments, etc.) Taxed at a rate of 3%. How is the deed tax for commercial housing collected?
The new deed tax policy regulations implemented this year.
The deed tax for the purchase of the first house less than 90 square meters is 1%, and the deed tax is 1.5% for the purchase of more than 90 square meters.
The deed tax for the purchase of the second house less than 90 square meters is 1.5%, and the deed tax is 2% for the purchase of more than 90 square meters.
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The deed tax for three or more houses is 3%. Do I need to pay the deed tax when handing over the house? How is the property deed tax calculated? My house is more than 120 square meters. The first one
Generally, the deed tax is paid when the house is handed over. You can collect it on behalf of the developer, or you can go to the deed tax office yourself. The tax rate for paying the deed tax is 1.5%. How to calculate the deed tax for purchasing commercial housing in Changsha
How to collect the deed tax for pre-purchasing commercial housing? Pre-purchase of commercial housing refers to the behavior of real estate development and operation enterprises selling houses under construction to house buyers in advance, and the house buyers pay the house price. House buyers should submit tax returns to the collection authority within ten days from the date of signing the advance purchase contract, and the collection authority will determine the specific tax payment period. Introduction to deed tax: Deed tax is a property tax levied on real estate whose ownership has been transferred and changed, and is levied on the property rights inheritors. The current deed tax is the "Interim Regulations of the People's Republic of China on Deed Tax" re-promulgated on July 7, 1997, and came into effect on October 1, 1997. Characteristics of deed tax: 1. Deed tax is a property transfer tax; 2. Deed tax is paid by the property inheritor. 1. The scope of deed tax collection (1) Transfer of state-owned land use rights; (2) Transfer of land use rights, including sale, gift and exchange, excluding the transfer of rural collective land contract management rights; (3) House sales; (4) House donation; (5) House exchange. 2. Taxpayers of deed tax The units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are taxpayers of deed tax. 3. Deed tax rate: The deed tax rate is 3 to 5%. The applicable tax rate for deed tax shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual conditions of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for record. 4. The basis for calculating deed tax (1) The transaction price is the transaction price for the transfer of state-owned land use rights, the sale of land use rights, and the purchase and sale of houses; (2) The donation of land use rights and house donations shall be determined by the collection authority with reference to the sale of land use rights and house sales. The market price is determined; (3) The exchange of land use rights and houses is the difference in the price of the exchanged land use rights and houses.
5. Calculation of deed tax payable Tax amount = tax calculation basis The day on which other documents with the nature of land or house ownership transfer contracts are issued. 2. Taxpayers shall make tax declarations to the deed tax collection authority where the land and houses are located within 10 days from the date of tax liability, and pay taxes within the time limit approved by the deed tax collection authority. 3. The deed tax collection authority shall be the financial authority or local tax authority where the land or house is located. The specific collection authority shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government. "Interim Regulations of the People's Republic of China and the State Council on Deed Tax" Article 1 of the Provisional Regulations of the People's Republic of China and the State Council on Deed Tax No. 224 of the People's Republic of China and the State Council of July 7, 1997 *The entities and individuals who transfer the ownership of land and houses within the territory of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these regulations. Article 2 The transfer of land and house ownership as mentioned in these regulations refers to the following acts: (1) Transfer of state-owned land use rights; (2) Transfer of land use rights, including sale, donation and exchange; (3) House sales; (4) ) House donation; (5) House exchange. The transfer of land use in Item 2 of the preceding paragraph does not include the transfer of rural collective land contract management rights. Article 3 The deed tax rate is 3-5%. The applicable tax rate for deed tax shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual conditions of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for filing. Article 4 The basis for calculating deed tax: (1) The transaction price is the transaction price for the transfer of state-owned land use rights, the sale of land use rights, and the sale of houses; (2) The donation of land use rights and house donations shall be determined by the collection authority with reference to the sale of land use rights, The market price of house sales is determined; (3) The exchange of land use rights and houses is the difference in the price of the exchanged land use rights and houses. If the transaction price in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference in price of the exchanged land use rights or houses is obviously unreasonable and without justifiable reasons, the expropriation authority shall refer to the market price for verification. Article 5 The amount of deed tax payable shall be calculated and levied in accordance with the tax rate stipulated in Article 3 and the tax calculation basis stipulated in Article 4 of these Regulations. The formula for calculating the tax payable is: Tax payable = Tax calculation basis × Tax rate The tax payable is calculated in RMB. If the transfer of land or house ownership is settled in foreign exchange, it shall be converted into RMB based on the central parity of the RMB market exchange rate announced by the People's Bank of China on the date when the tax liability occurs. Article 6 If any of the following circumstances occurs, the deed tax will be reduced or exempted: (1) If state agencies, institutions, social groups, and military units inherit land and buildings for office, teaching, medical, scientific research, and military facilities, they will be exempted from the deed tax. (2) Urban employees who purchase public housing for the first time in accordance with regulations are exempted from the tax; (3) If their housing is lost due to force majeure and they purchase a new house, a reduction or exemption from the tax will be granted as appropriate; (4) Other reductions and exemptions stipulated by the Ministry of Finance Items that are levied or exempted from deed tax. Article 7 If a taxpayer who has been approved for reduction or exemption of deed tax changes the use of the relevant land or house and no longer falls within the scope of reduction or exemption of deed tax stipulated in Article 6 of these Regulations, he shall make up for the reduced or exempted tax. of taxes. Article 8 The time when the deed tax liability arises is the day when the taxpayer signs a land or house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of a land or house ownership transfer contract. Article 9 Taxpayers shall make tax declarations to the deed tax collection authority where the land and houses are located within 10 days from the date when the tax obligation arises, and pay taxes within the time limit approved by the deed tax collection authority. Article 10 After a taxpayer handles tax payment matters, the deed tax collection authority shall issue a deed tax payment certificate to the taxpayer. Article 11 Taxpayers shall hold the deed tax payment certificate and other prescribed documents and materials to the land management department and real estate management department to handle the registration procedures for the change of ownership of land and houses in accordance with the law. If the taxpayer fails to issue a deed tax payment certificate, the land management department and the real estate management department will not handle the registration procedures for changes in ownership of land and houses. Article 12 The deed tax collection authority shall be the financial authority or local tax authority where the land or house is located. The specific collection authority shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government. The land management department and the real estate management department shall provide relevant information to the deed tax collection authority and assist the deed tax collection authority in collecting deed tax in accordance with the law.
Article 13 The collection and management of deed taxes shall be carried out in accordance with the provisions of these Regulations and relevant laws and administrative regulations. Article 14 The Ministry of Finance shall formulate detailed rules in accordance with these Regulations. Article 15 These Regulations shall come into effect on October 1, 1997. The "Interim Regulations on Deed Tax" promulgated by the Central People's Government Administration Council on April 3, 1950 were abolished at the same time.
How much is the deed tax for commercial housing? I bought a commercial house with a total price of 380,000. It is my first house (there are six people in my family). What percent should the deed tax be?
Generally it is 2% of your purchase price. Of course, this depends on the area of ????the house you buy. For example, if it is more than 140 square meters here, it is considered a luxury home, and the rate is 4%. Below 140 is 2%. If you buy it during a certain period, local policies will give you a 1% discount.
The identification of luxury homes must be based on the identification of local tax authorities. How to pay the deed tax when buying a commercial house for the first time when you have a demolished house?
According to regulations, based on the current deed tax policy, differentiated tax rates are applied to individual purchases of housing. When an individual purchases an ordinary house, and the house is the only home for the family, if the unit area of ??the purchased ordinary commercial residence is less than 90 square meters, the deed tax is 1%; if the unit area is between 90 square meters and 144 square meters, the tax rate is halved. It is levied, that is, the actual tax rate is 2%; if the area of ??the purchased residential unit is more than 144 square meters, the deed tax rate is 4%. The purchase of non-ordinary houses, two or more houses, and commercial investment properties are taxed at a tax rate of 4%. Is the deed tax for purchasing the second commercial house different from the first one?
If you buy both houses in the same city, the deed tax for the second house will be levied at 3%.
The deed tax collection standards are as follows:
1% of the total appraised price of the house for less than 90 square meters
1.5% of the total appraised price of the house for 90 square meters to 144 square meters %
For houses over 144 square meters, 3% of the total appraised price will be charged
For second homes, 3% of the total appraised price will be charged regardless of the area. Relocation for poverty alleviation and relocation to purchase commercial houses, the deed tax of the house How is it calculated? Do I need to pay a maintenance fund?
Yes. According to the provisions of the "Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Individual Income Tax on Deed Taxes in Real Estate Transactions" (Caishui [2010] No. 94):
1. The payment regulations for the first home are as follows :
1. If an individual purchases an ordinary house, and the house is the only home for the family, and the purchased ordinary commercial house has an area of ??less than 90 square meters (including 90 square meters), the deed tax shall be 1%;
2. For units with an area of ??90 square meters to 144 square meters (including 144 square meters), the tax rate is halved, that is, the actual tax rate is 1.5%;
3. Purchased For residential units with an area of ??more than 144 square meters, the deed tax rate is 3%.
The payment regulations for second and second houses are as follows:
The purchase of non-ordinary houses, second houses or more, and commercial investment properties (shops, office buildings, business apartments, etc.) Taxed at a rate of 3%.
According to the "Measures for the Management of Maintenance Funds for Facilities and Equipment Maintenance of Used Parts of Housing" jointly issued by the Ministry of Housing and Urban-Rural Development and the Ministry of Finance:
1. When commercial housing is sold, the buyer and The house selling unit should sign an agreement on the payment of the house maintenance fund, and the home buyer should pay the house maintenance fund to the house selling unit at a rate of 2-3% of the purchase price.
2. The maintenance base metal collected by the sales unit on behalf of all owners *** is owned by all owners and is not included in the residential sales income.
3. The current standard for depositing the first phase of special maintenance funds is: 90 yuan/square meter for high-rise buildings (including multi-storey buildings with elevators) and 50 yuan/square meter for multi-storey buildings (including villas). I would like to ask if the internal area of ??the first suite is 135 square meters and the building area is 165 square meters. What is the deed tax in %?
According to the national regulations on residential area. If the area is greater than or equal to 125 square meters, it is considered a luxury home. And you have to pay more corresponding fees. For specific details, you can refer to this charging standard to check: baike.baidu./view/2444307.htm Here are the country’s specific statements on real estate transactions, gifts or inheritances