How to calculate the deed tax of new house
Deed tax is a kind of property tax levied on real estate whose ownership has changed. Including the sale, gift and exchange of houses, should pay the handling fee to the state tax authorities.
Then, how to calculate the deed tax of the new house? China's "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" stipulates that the deed tax rate is 3-5%. 20 10 Ministry of finance State Taxation Administration of The People's Republic of China.
The Notice on Adjusting Personal Income Tax Preferential Policies for Real Estate Transactions jointly issued by the Ministry of Housing and Urban-Rural Development also pointed out that if an individual purchases ordinary housing and is the only housing for the family, the deed tax will be halved.
If the above conditions are met and the purchase area is less than 90 square meters, the deed tax rate shall be calculated at 1%. At the same time, for the first suite, the area is 90-144m2, and the deed tax rate is 2%; 144m2 or more, the deed tax rate is 4% (Zhengzhou standard, the tax rate varies from place to place). No matter the size of the second house, the deed tax is paid according to the standard of 4%.
The definition standard of ordinary housing is that the plot ratio of living area is above 1, and the single building area is below 144㎡, and the relevant requirements of regional average transaction price (different regional policies are different. For example, in Zhengzhou, it is stipulated that the total sales price of a single house should not be higher than 65438+ 0.4 times the average transaction price of the previous year1.44m2).
Secondly, the members of the only house in the family are the purchaser, spouse and minor children.
To sum up, taking an ordinary house of 80 square meters as an example, if the house is the first house, then according to the relevant regulations, the deed tax payable is: the total purchase price ×1%; However, if the house is not the first house, you will not enjoy the discount. Taking Zhengzhou's relevant regulations as an example, the tax payable is: the total purchase price ×4%.
When will the deed tax be paid
When will the deed tax be paid? Some developers will collect deed tax in the era of handing over houses. However, according to Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), "the time of deed tax payment obligation is the date when the taxpayer signs the land and house ownership transfer contract, or the date when the taxpayer obtains other certificates with the nature of the land and house ownership contract."
In other words, according to the relevant regulations, the deed tax can be paid on the day of handling the real estate license.
The above is about "how to calculate the deed tax of new house" and "when to pay the deed tax", hoping to help you who are about to buy a house and are buying a house.
(The above answer was published on 2015-12-11.Please refer to the actual situation for the relevant housing purchase policy at present).
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