The three types of documents, which have been purchased for more than five years, are first looked at the title certificate, second at the deed tax, and then again at the paper (the income-sale document for the state-owned home). In general, paper is pre-entitled to tax, tax is pre-entitled to the title certificate, and the deposit is paid for in the home reform. The property sold is an ordinary or a non-ordinary dwelling。
The economic benefits of second-hand homes have in recent years been greatly appreciated by a large number of landlords, especially in shenzhen and beijing, where there are numerous formalities and policies that make it difficult for new players to distinguish between south-east and north-west. So, let's see how the second-hand house taxes are calculated and what the relative policy is。
Regular transfer
1 business tax (at 5. 55 per cent of the tax rate paid by the seller) under the 2010 new deal for property, the transfer of non-ordinary dwellings with a purchase time of less than five years is taxed in full, 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 taxed on the basis of two trade differentials, and the transfer of ordinary dwellings with a purchase time of more than five years is exempt from business tax。
Here are two main points: first, the title certificate, second, the deed tax, and then the three types of documents, which are based on early calculations. In general, paper is pre-entitled to tax, tax is pre-entitled to the title certificate, and the deposit is paid for in the home reform。
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。
2 personal income tax: (a 1 per cent of the total tax transaction or 20 per cent of the difference between the two transactions paid by the seller) is levied on the condition that the non-household is sold as a family unit。
There are two conditions for one family to purchase a dwelling 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: in the case of a family home, which is purchased for a period of less than five years, it is required to pay in the form of a tax bond, which is refundable in whole or in part, if it is possible to repurchase the property and acquire title within one year, 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 their name as the basis for the family home, including those 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
3. Stamp duty: (at 1 per cent of each buyer and seller) is suspended from 2009 to the present。
4, 4 and deed tax: (3% base rate, 1. 5% preferential rate, 1% buyer pays)
Method of collection: 3 per cent of the total amount of the transaction is levied at the base rate, 1. 5 per cent of the total amount of the transaction if the buyer first purchased a common house with less than 90 square metres, or if the buyer first purchased a common house with an area of more than 90 square metres (including 90 flats)。
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。
5. Surveying fees: 1. 36 pm
6 total = 1. 36 yuan/square metres* of actual survey area (the new policy housing rehousing survey rate after april 08 is 200 yuan for 75 square metres, 300 yuan for 144 square metres and 400 yuan for 144 square metres)。
Total transaction fees for second-hand houses: actual map area for dwellings of $6. 00/m2*, non-residential $10. 00/ square metres
7. Registration fees:
(work costs) 80 yuan。
Material requirements:
(1) the land tax office requires both the seller's husband and wife's identity card and a copy of this copy. If the seller and the husband are not on the same page, they must also provide a copy of the marriage certificate, a copy of the buyer's identity card, a copy of the online agreement, and a copy of the property certificate. If the seller's spouse is deceased and a copy of the police station's death certificate is required)
(2) the housing authority needs to sign an online purchase and sale agreement, the original property certificate, two copies of the new drawings, a certificate or a copy of the tax clearance certificate; in the case of rehousing, the purchase of two original public housing confirmation forms and schedule i is also required。
Note: the spouse is required to sign the transfer; if the spouse has died but has used his or her length of service, a notary of inheritance is required before the transfer; the original death certificate issued by the police station shall be submitted before the change of house. The rehousing of provincial flats is also subject to the completion of the public houses purchased confirmation form, which is confirmed by the stamping of the unit and the rehousing of provincial flats, and the submission of the original original document for the conversion。
Ii. Grants and transfers
1 fees: exemption from turnover tax and personal income tax, but increase in (1) notary fee of $40/m2* area of title certificate (3) collection of deed tax is required regardless of the property situation, as are other costs and normal transfers
The required material: (1) the notary requires both spouses to have a copy of this and a copy of the buyer's identity card, a copy of the title certificate, and (2) a copy of the certificate is not subject to direct access by the land tax office. (3) the housing authority needs the same material as normal transfers, except for an original public certificate。
Iii. Transfer of house housing
The costs of the inheritance property are: (1) notary fee of 40 yuan/pim* area of the title certificate (2) notary fee of 80 yuan/sole waiver of the notary of succession of 80 yuan/person (note: the personal income tax is levied at 20 per cent of the proceeds at the time of the re-transfer and sale of the inherited property, provided that it is consistent with the family the personal income tax is waived if the home is purchased for more than five years and the policy of individual income tax refund applies equally. I'm not sure
2. Material requirements:
(1) the notary public needs a copy of the death certificate, a copy of the title certificate and the identity card of the person concerned, a set of copies of which are required. (2) the housing authority needs the same material as normal transfers, except for a public certificate。
(note: the difficulty of succession lies in the fact that the heirs of the notary give up their inheritance, thus requiring proof that they are the heirs and that they have voluntarily waived their inheritance rights. I'm not sure
Analysis
Analysis, or property analysis, refers to the division of common property by agreement of the community of property, according to certain criteria, and the division of the joint property into groups of individuals. It is common for a couple to have a marriage and a divorce. The process is to go to the notary to do a fair analysis of the product before proceeding to the housing authority. A divorce agreement or a copy of a court decision is required, among other things。
Buyer:
1 deeds: negotiated or evaluated price (high) * 1. 5% (3% tax on commercial housing or more than 144 m2)
2 trading services: building area (m2)* $3
3 trade stamp duty: offer or assess price (high)* 0. 5 per cent
4 transfer registration fee: $50 (plus $10 per person plus $80 per buyer)
Seller:
1 trading services: building area (sq m)* $3
2. Trade stamp duty: offer or assess price (high)*0. 5 per cent
Land concessions: offer or assess price (higher) * 1 per cent; release: offer or assess price (higher) * 1 per cent
5 commodity housing: building area for land concessions at base value * 3%*
6. Cost-sharing: 10 per cent (under 10 floors) of the total area*; 20 per cent (above 10 floors) of the total area*
7 personal income tax: bargained or assessed (high)* 1 per cent (replacement of house for five years and exemption from subsistence i'm not sure
8 business tax and surcharge: offer or assess price (high) * 5. 5 per cent (under five years of tax completion of property certificate or purchase certificate)
Buying a house is mainly taxed, and sellers pay turnover tax, personal income tax
