The first suite with an area of 90 square meters (excluding) 1%, 90- 144 square meters (excluding) 1. More than 5%, 144 square meters 3%; Both suites are 3%. The second suite and the first suite with deed tax in individual cities are 2% and 4% of the salary respectively.
If you buy a house with a provident fund loan, for example, the benchmark loan interest rate for the second suite requires a loan interest rate of 10%, and the funds for the first suite are online. Other commercial loans with the second set of housing loan interest rate should be stipulated by commercial banks, but generally speaking, they are relatively high.
The down payment ratio of the second home loan is generally above 40%. Take Beijing as an example, the borrower of the first home loan is as high as 70%, while the borrower with the highest credit of the second home loan is only 3%. The specific loan amount shall be subject to the regional regulations.
How to calculate the tax on the second house?
According to the official interpretation of the new deed tax policy of 202 1, the average price of all kinds of houses with deed tax on the second house is lower than the market guidance price of the housing management bureaus in various districts. The deed tax of the Buyer's first house with an area of less than 90 square meters is 1% of the appraised price, and the deed tax of the Buyer's first house with an area of more than 90 square meters is 1.5% of the appraised price, which is higher than the market guidance price in this area and greater than or equal to 144 square meters.
The tax obligation of the new deed tax of Fannie and Freddie occurs on the date when the taxpayer signs the land and house ownership transfer contract, or when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
The second set of housing deed tax payers shall, within 10 days from the date of tax payment obligation, apply for tax declaration to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ.
What are the deed tax policies for the second suite?
On August 0, the 21st meeting of the Standing Committee of the 13th NPC passed the People's Republic of China (PRC) Deed Tax Law, which came into effect on September 0. According to the new regulations on real estate deed tax, the deed tax rate is 3%-5%. Previously, China implemented the Provisional Regulations on Deed Tax in People's Republic of China (PRC), which clearly stipulated that the deed tax rate was 3%-5%. It was actually a misunderstanding that the so-called "deed tax rate was increased from 1%-2% to 3%-5%" on the Internet.
The deed tax law did not cancel the preferential policies. At present, all localities are basically implemented in accordance with preferential policies, which does not affect the purchase of houses. Of course, the specific collection standards should be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and different tax rates should be determined for different subjects, different regions and different types of housing ownership transfer. But in line with the relevant conditions, to be reduced;
The new deed tax policy explicitly exempts this situation. According to the principle of tax system transfer, the Deed Tax Law clarifies the current effective deed tax exemption policy, which stipulates that during the marriage relationship, if the husband and wife change the ownership of land and house, and the legal heir inherits the ownership of land and house through inheritance, the deed tax is exempted. Compared with the provisional regulations on deed tax, the deed tax law has appropriately expanded the preferential tax policies: in order to reflect the support for public welfare undertakings, it has added provisions to exempt the land and houses used by non-profit schools, medical institutions and social welfare institutions for office, teaching, medical care, scientific research, old-age care and assistance from deed tax.