Mortgage, also known as house mortgage. Mortgage means that the buyer fills in the mortgage loan application form to the bank and provides legal documents such as ID card, income certificate, house sales contract and guarantee letter. The bank promises to grant loans to the buyer after passing the examination, and handle the notarization of real estate mortgage registration according to the house sales contract provided by the buyer and the mortgage loan contract concluded between the bank and the buyer. The bank directly transfers the loan funds to the seller's account within the time limit stipulated in the contract.
Statistics released by Beijing Wancai United Investment Management Co., Ltd., a real estate guarantee company, show that the mortgage utilization rate has reached a high level in major first-tier cities in China at the end of 20 10. In terms of mortgage loans for house purchase, the loan ratio has reached more than 70%, and in recent years, more and more residents have applied for mortgage loans for real estate consumption by using their own names or relatives' real estate. "Mortgage" has become a way of life closely related to residents' lives.
In order to avoid mortgage risks, general banks need borrowers to provide guarantee certificates from legal persons, other economic organizations or natural persons with sufficient compensation capacity. If you can find friends or relatives who are willing to provide guarantees and have financial strength, you can issue written documents and credit certificates for the bank. If not, you need to go to a professional guarantee company, and they will provide a guarantee. The fee paid at this time is the mortgage guarantee fee.
Adjust and improve relevant tax policies and strengthen tax collection and management. Adjust the business tax policy of individual transfer of housing, and uniformly levy taxes on individuals who purchase housing for less than five years and then change hands. Strengthen the supervision and inspection of land value-added tax collection and management, focusing on land value-added tax liquidation inspection for real estate development projects whose pricing obviously exceeds the surrounding housing prices. Increase the application of real estate price evaluation technology, strengthen the pilot and promotion of tax collection and management of stock housing transactions, and resolutely plug tax loopholes. Strictly implement the personal transfer of real estate income tax collection policy. All localities should speed up the establishment and improvement of personal housing information systems to provide a basis for taxation according to law.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.