After the introduction of the relevant preferential policies of deed tax and personal income tax that need to be paid in real estate transactions, the related problems raised by property buyers are endless. Come and learn the relevant knowledge with you today. What is the proof of the only house? How to write the only housing certificate? Since September 29th, 20 10, the national real estate has undergone secondary regulation. Five new articles? The policy was introduced, and after the relevant preferential policies of deed tax and personal income tax that need to be paid in real estate transactions were introduced, the related problems raised by buyers emerged one after another. Come and learn the relevant knowledge with you today. What is the proof of the only house? How to write the only housing certificate?

What is the only proof of housing?

The only house refers to the situation that a legal citizen of China owns a house for his own residence in China. Many cities make the following provisions: the property purchased by individuals belongs to the only ordinary house of the family and enjoys the preferential policy of deed tax. However, taxpayers who need to enjoy the preferential policy of family's only ordinary housing should provide the family's only housing certificate when filing tax returns.

Different families * * * purchase the same set of housing, and issue certificates of unique housing for different families, pay deed tax at the applicable tax rate and issue tax payment vouchers respectively. The family's only housing certificate is only used for deed tax payment, and it is valid within two days (excluding national legal holidays) from the date of inquiry specified after issuance, and it is invalid after the deadline. After paying deed tax, it will not be reissued.

For ordinary houses purchased by individuals below 144 square meters (inclusive) and belonging to families (members include buyers, spouses and minor children, the same below), they can enjoy the preferential policy of family-only ordinary housing, and should issue family-only housing certificates according to regulations.

The detailed rules of the new deed tax policy of the Provincial Department of Finance clearly stipulate that we will continue to enjoy the corresponding preferential policies. That is, if the area is 90- 144 square meters, the deed tax will be levied by half; For the area of 90 square meters or less, the tax rate will be reduced to 1% when the deed tax is paid. ? Family's only house? The judgment right is handed over to the real estate management department for execution.

Unique housing certificate template

If the purchaser applies for issuing the only family house, he shall provide the receipt of the property registration for this purchase, the identity documents of the purchaser, spouse and minor children, marriage certificate and household registration book; If single, a valid single certificate issued by the civil affairs department should be provided.

The following is the only housing certificate:

Prove

To XXX Local Taxation Bureau:? Upon inquiry, as of (ID number:), there is no registration record of the house, and this certificate does not include the housing registration in other places outside the jurisdiction. ?

This is to certify that. ?

Organization code:

Telephone:

(official seal)

Year month day

It is understood that four situations do not need to be opened? The only house? It is proved that you can pay the tax directly at the local tax window, that is, if you have more than 1 house, the house age is less than 5 years, the house area exceeds 140 square meters, divorce, inheritance, gift and non-residential transfer. Remember to know the situation before you move!