Ordinary residences have a floor area ratio of 1.0 or above, a single building area of ??140 square meters or less, and the unit price or total price does not exceed the maximum limit. Otherwise, they are non-ordinary residences. The difference between ordinary residences and non-ordinary residences mainly affects loans and taxes.

1. What is the difference between ordinary residences and non-ordinary residences?

If all the following three criteria are met, it is an ordinary residence, otherwise it is an extraordinary residence.

1. The floor area ratio is above 1.0 (inclusive);

2. The building area is below 140 square meters (inclusive);

3. The unit price does not exceed The maximum limit, or the total price does not exceed the maximum limit, as long as one of them is met.

Illustration of the unit price and total price standards of ordinary residences

Note: The above unit price and total price standards of ordinary residences are based on the "On issues related to the adjustment of the average transaction price of ordinary residences enjoying tax preferential policies in this city" "Notice" (Jingjianfa [2014] No. 382). Some urban areas are different, and the actual operation of the local tax bureau of each district shall prevail.

Several types of special circumstances:

The types of housing property rights certificates are marked as "vacated private houses in historical and cultural districts", "resettlement housing for farmers in green isolated areas", "safe housing" , "Kangju housing", "housing raised by cooperatives to build housing", "housing renovated from dangerous conditions" and "purchased public housing" are ordinary residences. ?

2. What is the difference between ordinary residential loans and non-common residential loans?

According to the mortgage policy, whether the second-hand house purchased is an ordinary residence or a non-ordinary residence affects the down payment ratio. See the table below for details.

Whether it is a first or second home, the minimum down payment ratio for ordinary residences is lower than that of non-ordinary residences?

3. What is the difference between the taxes and fees of ordinary residences and non-ordinary residences?

Buying second-hand commercial houses generally requires paying deed tax, value-added tax and surcharges, and personal income tax. If the conditions are met, you can pay less taxes when buying ordinary residences. For example, if the online signed price is greater than the approved price, if it has been two years, ordinary residences will be exempt from VAT and surcharges, and non-ordinary residences will be exempt from VAT and surcharges equal to 5.6% of the difference. Due to changes in value-added tax, deed tax and personal income tax have also changed.

For example, a 90-square-meter house that is two years old has an online signing price of 4 million, and the original value is 3 million. An ordinary house can save 42,100 yuan.

Calculated based on the above examples

1. How to pay value-added tax and surcharges?

If the house is more than two years old, ordinary residences are exempted from the tax, and non-ordinary residences will be charged the difference.

(1) Ordinary residence

VAT and surcharge=0

(2) Non-ordinary residence

VAT and surcharge= (Online signed price-original value)/1.05?5.6%=53,300

VAT=(Online signed price-original value)/1.05?5%=47,600

2 .How to pay the deed tax?

(1) Ordinary residence

Deed tax = (online signing price - value-added tax)? 1% = 40,000

(2) Non-ordinary residence

Deed tax = (online price signing - value-added tax)? 1% = 39,500

3. How to pay personal income tax?

Whether it is an ordinary residence or a non-ordinary residence, 20% of the difference is levied.

Personal income tax = (online signed price - original value - original deed tax - online signed price? 10% - loan interest - this value-added tax and surcharges)? 20%

(1 ) Ordinary residence

Personal income tax = 114,000

(2) Non-ordinary residence

Personal income tax = 103,300

Calculated as ordinary residence You need to pay taxes and fees of 154,000, non-ordinary residences need to pay taxes and fees of 196,100, and non-ordinary residences have to pay an additional tax of 42,100.

When buying a second-hand house, you need to pay attention to distinguishing between ordinary residences and non-ordinary residences. Differentiated credit policies and tax policies make the purchase costs of the two different.

Source: Beijing Municipal Local Taxation Bureau, Beijing Municipal Housing and Urban-Rural Development Commission

This content is only applicable in Beijing