When will Shenzhen property tax be paid?
According to the Notice of State Taxation Administration of The People's Republic of China on Relevant Policies and Provisions on Property Tax and Urban Land Use Tax (Guo Shui Fa [2003] No.89), the property tax will be levied from the month after the house is delivered for use. According to the Reply of Jiangsu Provincial Taxation Bureau on Levying Property Tax on Property Leased by Enterprises (Su Shui San [87]12), the property leased by enterprises should be taxed according to the actual rental income of the property. When the property tax is levied on the enterprise according to the residual value of the property, the value of this part of the leased property of the enterprise should be deducted.
What is the tax rate for second-hand houses to be sold after two years?
1, and the buyer shall pay1%for the property of less than 90 square meters for the first time; The buyer shall pay1.5% for the property with the first purchase of more than 90 square meters (including 90 square meters)/less than 44 square meters; Business tax: if the real estate license is over 2 years, the ordinary residential property below 144 square meters shall be exempted from business tax. If the real estate license is less than 2 years, the business tax shall be paid at 5.55%; If the building area exceeds 144 square meters, the real estate license shall be paid according to the difference, and the calculation formula is: (the last purchase price is now the selling price) * the tax rate is 5.55%.
2. The difference of business tax paid by shops is calculated as follows: (the last purchase price is now the selling price) * the tax rate is 5.55%. Personal income tax: the real estate license is over five years, and it is the only property under the name of the seller's husband and wife, which is exempt from personal income tax. If the name of the seller's husband and wife is not the only property or the real estate license is less than 5 years, it will be paid at 5%. Shops pay according to the difference, and the calculation formula is: (the last purchase price is now the selling price) * the tax rate is 20%.
3. There are relatively few other fees to be paid: transaction fee: 6 yuan/square * the number of square houses, and production fee: a certificate 80 yuan; Two certificates 90, appraisal fee: 0.05% of the total appraisal amount (bank loan needs to be paid), mortgage cost: 100 yuan (bank loan needs to be paid), notarization fee standard: 300 yuan (if you can't handle it in person, you need to handle this business fee).