According to the new regulations in 2022, the deed tax is determined to be 1% to 4% according to the house type, the stamp duty is 0.05% of the house price paid by both parties, and the land transfer fee is 1% of the total house price. The tax on buying a house is paid at the time of closing the house.
First, how to calculate the new tax rules for buying a house in 2022
Calculation of house purchase tax 2022 The new regulations are as follows:
1. Deed tax: 65438+ 0.5% for ordinary houses and 4% for commercial houses or apartments; The housing standard is 3% of the total house price or 1.5% or 1%. The specific standards are determined according to the purchase quantity and purchase area.
2. Land transfer fee: 65438+ 0% of the total house price;
3. Stamp duty: the buyer and the seller each pay 0.05% of the house price;
4. Transaction cost: 3 yuan per square meter;
5. Property certificate fee: according to local regulations.
2. When will the tax on buying a house be paid?
The tax on buying a house is paid by the buyer when he closes the house. The deed tax is levied by the Finance Bureau, so when paying the deed tax, you should go to the Finance Bureau to pay it.
The order of general deed tax is purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. But some layman's steps are not very rigorous, so it is roughly that after the loan is approved, the developer asks you to pay the house. At this time, you need to approve the core deed tax. If you don't buy a house personally, you still need to pay stamp duty.
It is suggested that individuals who transfer or purchase houses for more than five years and are the only houses owned by families can be exempted from personal income tax. I must provide the household registration book, identity certificate and marital status certificate of family members. , and fill in the "family only housing commitment", after the audit.
Individuals who transfer their houses and buy them again within one year can enjoy personal income tax relief according to the proportion of the taxpayer's purchase price to the sale price. Namely: purchase price >; = downward adjustment of house price = tax payable.
3. What materials should I bring to pay the deed tax when buying a house?
According to the latest edition of Tax Service Specification 2.0 issued by State Taxation Administration of The People's Republic of China, taxpayers should file tax returns with the local tax authorities in the place where the house is acquired within 10 days from the date of tax payment obligation, and pay taxes within the approved time limit. The information submitted is as follows:
1. deed tax declaration form in 3 copies (obtained from the local tax service office or downloaded from the website);
2. The original and photocopy of the identity certificates of both parties to the transaction;
3. Original and photocopy of the land and house ownership transfer contract;
4 enjoy the preferential deed tax, should provide the original deed tax relief certificate and a copy.