Taxes:
(base rate of 3 per cent, preferential rate of 1. 5 per cent and 1 per cent paid by the buyer) note: first-time purchases and ordinary dwellings are eligible for benefits. Tax incentives are calculated on an individual basis and are available for the first time. The buyer pays 3 per cent of the total amount of the transaction if the property purchased by the buyer is an ordinary or non-residential residence。
Stamp tax:
(tax 1 per cent split between buyers and sellers) however, the state has been exempted from collection since 2009。
Business tax:
(at a rate of 5. 55 per cent paid by the seller) under the 2010 new deal for property, the transfer of non-ordinary residences with a purchase time of less than five years is subject to a full turnover tax, the transfer of non-ordinary dwellings with a purchase time of more than five years or the transfer of ordinary dwellings with a purchase time of less than five years is subject to a turnover tax at a difference of two transactions and the transfer of ordinary dwellings with a purchase time of more than five years is exempt from the turnover tax. Two of the documents, namely, the certificate of title, which is the first to be purchased for more than five years, and the tax invoice, are calculated at the earliest in time by looking again at the three types of documents (the document dedicated to the sale of income from the state-owned dwelling). In general, the paper predated the tax invoice, the tax invoice predated the title certificate, and the instrument that had been paid for the deposit was the earliest in the conversion. 2 is the property sold ordinary or non-ordinary? In addition, if the property being sold is a non-residential type, such as a store, writing room or factory, it is not argued that a full turnover tax is required for five years。
City building tax:
7 per cent of turnover tax; additional tax on education fees; 3 per cent of turnover tax。
Personal income tax:
(sellers pay 1 per cent of the total tax transaction or 20 per cent of the difference between the two transactions) the conditions for collection are income tax on the transfer of a private home for the sale of a non-sole housing unit. There are two conditions for the purchase of a single home of one family for more than five years. If both conditions are met at the same time, the individual income tax is exempt; if any of the conditions are not met, the personal income tax must be paid. Note: if the family is the only home but the purchase time is less than five years, it is required to pay in the form of a tax bond, which is refundable in whole or in part within one year if it is possible to repurchase the property and acquire title, at a rate of 1 per cent lower than the price of the two sets of properties. Note: the land tax office examines whether the seller and the husband have other properties in the name of the seller as the basis for the sole home of the family, including those that are registered by the housing authority (not including non-residential properties) although the title certificate is not decentralized. Note: if the property sold is a non-residential property, personal income tax is paid regardless of the circumstances. In addition, in the case of the difference in the payment of the turnover tax by the irs, the personal income tax must also charge 20 per cent of the difference
