Priority two: three tranche rates are harmonized into one
Prior to the revision, the unit price for the trade in building space for single-commodity dwellings and high-end housing units was less than 0. 5 per cent of the average for new commercial housing in the 9th district of the main city in the last two years; between 3 and 4 times the rate was 1 per cent; and between 4 and more the rate was 1. 2 per cent。
Changed to a flat rate of 0. 5 per cent, 1 per cent and 1. 2 per cent of the three-storey rate for single-commodity housing and high-end housing units between different trading price zones。
Case 1: in chongqing city, zhao, who had no domicile, no business and no employment, held a taxable general housing in the south coast district in 2022, issued a real estate permit covering 90 square metres at a transaction price of 1. 08 million yuan; this house was the second common housing unit held by zhao in chongqing (since october 2023, zhao's first common housing unit held in chongqing no longer paid a personal housing property tax). Before and after the policy changes, zhao was required to pay the personal housing tax for the second common housing unit as follows:
Tax payable for 2024 as a result of policy adjustments: = (90-0) x (1080,000 ÷90) x 70 per cent x 0. 5 per cent = $3780
Tax payable prior to policy adjustment: = (90-0) x (1. 8000 ÷ 90) x 0. 5 per cent = 5,400 yuan
Focus iii: family tax-free area adjusted to 180 m2
Revised: the tax-free area for families who have purchased new single-commodity housing since the pilot has been adjusted from 100 square metres to 180 square metres。
Case 1: zhongqing citizen zhang holds the first home with a single taxable commodity, purchased in 2017 in the kowloon poe district. In that year, a real estate title certificate was issued covering 170 square metres of construction at a trade price of $3. 23 million at an original rate of 0. 5 per cent. Before and after the policy changes, a personal property tax on the house was payable as follows:
Tax payable in 2024 after policy adjustment = 0 yuan
Prior to the policy adjustment, tax payable in 2023: = (170-100) x (3. 23 million x 170) x 0. 5 per cent = 6650 yuan
Case 2: chongqing citizen liu xiao holds the first taxable home of a family purchased in 2017 in the central district, when a real estate title certificate was issued for 160 square metres of construction, a trade price of 2. 4 million yuan and an original tax rate of 0. 5 per cent. Before and after the policy changes, liu should pay the personal property tax on the house as follows:
Tax payable in 2024 after policy adjustment = 0 yuan
Prior to the policy adjustment, tax payable in 2023: =(160-100) x (2. 4 million x 160) x 0. 5% = 4,500 yuan
Focus iv: “new purchase” services introduced in central urban areas
Policy interpretation: in the “new purchase” service model, home buyers and developers enter into “good buy” subscription agreements for new commodity housing and second-hand “prior sell” agreements with brokers。
In the “sure buy” agreement for new commercial housing and the “prior sell” agreement for second-hand homes, development firms are given a 30-90-day period to target the intended source of housing for buyers, and brokers reduce the sale cycle for second-hand houses through “prior sell” services。
If the second-hand house is sold within the agreed time, the purchaser will follow the agreed procedure for the purchase of the new commodity house, and if the second-hand house is not sold within the agreed time, the developer will refund the new commodity house as agreed, without the buyer being exposed to the risk of default。
Priority five: continuation of tax refund benefits
(a) policy interpretation: from 1 october 2022 to 31 december 2025, for the sale of own-owned housing and the repurchase of housing in our city within one year of the sale of the current one (in the case of a new one, the time of purchase is based on the time of filing of a contract for a transaction between the urban and rural construction sectors)
Of these, if the amount of the new home is greater than or equal to the amount of the transfer of the current house, the full amount of the personal income tax paid is refunded; if the amount of the new home is less than the amount of the transfer of the current house, the amount of the new home is refunded to the personal income tax paid for the sale of the existing house as a proportion of the amount of the transfer of the existing house。
Priority six: optimizing the criteria for determining the number of housing units for families with many children
Policy interpretation: for families with many children (two children and above) in line with the national reproductive policy, the second new home in my city centre has been identified as the first home to benefit from the first home's commercial loan policy. Families with many children provide information such as family registration certificates, home search results, and apply to the district sub-centres of the chongqing city real estate exchange centre for proof of the number of family housing units, and to commercial commercial banks for personal housing loans。
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