Current location - Loan Platform Complete Network - Local tax - How to make up the land transfer fee for affordable housing
How to make up the land transfer fee for affordable housing
1 Self-affordable housing is a real estate development project that the state and the government give preferential treatment (including the reduction and exemption of land transfer fees) to solve the housing problem of low-income groups. Basically, land is allocated, and there is no problem of paying land transfer fees;

2. When the listed transaction is transferred at the price of commercial housing five years later, the owner will be required to pay the land transfer fee equivalent to 10% of the transaction price.

3. In addition to the deed tax of 1.5% of the total house price and the stamp duty of 0.5‰, there is no need to pay the land transfer fee of 3% of the transaction price.

4. According to national laws and regulations, affordable housing is used as allocated land, and there is no need to pay land transfer fees. Deed tax is generally charged in half according to the standard of commercial housing. If the government has subsidies, it can be exempted.

5, affordable housing in the transaction, do not have to pay the land transfer fee, pay the land revenue. Payment standard: according to the corresponding price of the affordable housing area 15%.

Where can I pay the land transfer fee for affordable housing?

1, one is that the parties can go to the local land bureau to inquire whether to pay;

2. From July 1 day, 2008, the standard that the land transfer fee or the price equivalent to the land transfer fee needs to be paid back for the housing reform, affordable housing and the listing and trading of the demolition and resettlement housing entrusted by the government;

3. Pay back according to 10% of the current residential land level benchmark land price (actually unified floor price converted from floor area ratio 1.5) in the location where the house is located announced by the municipal government, and the unit to be paid is the building area per square meter.

Relevant regulations on affordable housing

Article 1 These Measures are formulated to improve and standardize the affordable housing system and protect the legitimate rights and interests of the parties.

Article 2 The term "affordable housing" as mentioned in these Measures refers to the policy housing provided by the government with preferential policies, limited Taoxing area and sales price, built according to reasonable standards, and provided for urban low-income families with housing difficulties. The term "urban low-income families with housing difficulties" as mentioned in these Measures refers to families whose family income and housing conditions meet the conditions stipulated by the people's governments of cities and counties within the scope of the towns where the people's governments of cities and counties are located.

Article 3 The affordable housing system is an integral part of the policy system to solve the housing difficulties of urban low-income families. The object of affordable housing supply should be connected with the object of low-rent housing security. The construction, supply, use, supervision and management of affordable housing shall abide by these measures.

Article 4 The development of affordable housing should be guided by the unified national policy, with local conditions, government leading and social participation. City and county people's governments should reasonably determine the policy objectives, construction standards, supply scope and supply targets of affordable housing according to local economic and social development level, residents' housing situation and income level, and organize their implementation. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall take overall responsibility for the work of affordable housing in their respective administrative areas, and implement target responsibility system management for the people's governments of cities and counties under their jurisdiction.

Fifth the State Council construction administrative departments responsible for the guidance and supervision of the implementation of affordable housing. The construction or real estate administrative department of the local people's government at or above the county level (hereinafter referred to as "the competent department of affordable housing") is responsible for the management of affordable housing within its administrative area. The development and reform (price), supervision, finance, land and resources, taxation and financial management departments of the people's governments at or above the county level shall be responsible for the work related to affordable housing according to the division of responsibilities. sequence

Article 6 The municipal and county people's governments shall, in their development plans and annual plans to solve the housing difficulties of urban low-income families, specify the construction scale, project layout and land use arrangement of affordable housing, and incorporate them into the national economic and social development plans and housing construction plan at the corresponding level, and announce them to the public in a timely manner. Chapter II Preferential and Supporting Policies Article 7 Land for the construction of affordable housing shall be supplied by allocation. Affordable housing construction land should be included in the local annual land supply plan, and listed separately when reporting the annual land use indicators to ensure priority supply.