Two years. Houses in Guangzhou cannot be sold if they are less than two years old. The new purchase restriction order issued by the Guangzhou Municipal Government stipulates that from March 31, 2017, households purchasing new housing (including newly built commercial housing and second-hand housing, the same below) must obtain a real estate certificate of at least 2 years. The property cannot be transferred or property separation procedures are completed until the end of the year; and newly purchased housing by legal entities such as enterprises, institutions, social organizations, etc. must obtain a real estate certificate for three years before it can be transferred.
1. Five years: It means that the house owner has purchased the house for five years. There are two starting points for defining a five-year property certificate. The earliest of the two can be used to define: the time when the property ownership certificate is obtained; and the time when the deed tax is paid.
2. Only house: refers to the house owner having only one residential house (i.e. this house) in this city.
1. The only house that reaches the age of five can enjoy preferential tax policies. (Note that the price definitions in each region are different, and the policies and prices in the region should prevail.)
2. Full five unique: no value-added tax, surcharges and personal income tax.
3. It is not the only house that has been purchased for more than 5 years: there is no value-added tax and surcharges, and the personal income tax is 20% of the difference. More than 2 years but less than 5 years: exempt from value-added tax and surcharges, personal income tax is 20% of the difference. Value-added tax
Payer: Seller Collection standard: The business tax to value-added tax will be fully implemented on May 1, 2018, but the specific implementation time of the business tax to value-added tax for second-hand housing transactions has not yet been determined. The specific requirements are as follows: Note: In the past, the taxed housing prices were tax-included prices, but after the business tax-VAT reform, they were tax-exclusive prices. The tax rate remained unchanged at 5%, and the actual tax burden was reduced to 4.76%. Generally speaking, according to regulations, neither approval nor filing is required, and the actual performance of the contract shall prevail. Some court cases rule that the contract price at a later time shall prevail. Unless there is evidence to prove that the previous contract price was a false price signed to avoid paying taxes and fraudulently obtaining loans. However, special attention should be paid to the fact that the burden of proof is borne by the party raising the objection. In other words, whoever believes that the previous contract is false should bear the burden of proof.
1. To see whether the ownership of a second-hand house is true, complete and reliable, review the "two certificates" related documents of the house. Houses without the two certificates are not allowed to be bought or sold.
2. It depends on whether the house is owned by the owner. If it is owned by the owner, the consent of other owners must be obtained. According to regulations, if a second-hand house is owned by more than two (including two) entities, the written consent of the owner of the property to the transfer must be reviewed (submitted).
3. Before a second-hand house transaction, the buyer should check whether there are any other creditor's rights and debt disputes on the house. Has the state and Nanchang City administrative agencies such as the People's Court, People's Procuratorate, Public Security Bureau, etc. seized it?