Value-added tax payment distinguishes between hot cities and ordinary cities in the first-tier property market. The specific rules are as follows:
For areas outside Beijing, Shanghai, Guangzhou and Shenzhen. If an individual sells a house that has been purchased for less than 2 years, he shall pay the value-added tax in full at the rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.
For Beijing, Shanghai, Guangzhou and Shenzhen. If an individual sells a house that has been purchased for less than 2 years, he shall pay the value-added tax in full at the rate of 5%; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), the value-added tax shall be paid at the rate of 5% based on the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from value-added tax.
Then the question comes, whether the houses involved in the policy are better understood for two years, but what is the standard for distinguishing ordinary houses from non-ordinary houses?
Beijing's standard for the identification of ordinary houses
On September 20 14, the Beijing Municipal Commission of Housing and Urban-Rural Development, the Beijing Municipal Finance Bureau and the Beijing Municipal Local Taxation Bureau issued a notice on issues related to adjusting the average transaction price of ordinary houses enjoying preferential tax policies in this Municipality.
The criteria for identifying ordinary houses enjoying preferential tax policies in Beijing are as follows: 1, and the floor area ratio of residential buildings is above 1.0 (inclusive); 2. The construction area of a single unit is below140m2 (inclusive), which shall be determined with reference to the actual transaction price; 3. In principle, the actual transaction price shall be lower than 1.2 times of the average transaction unit price or total housing price in the region determined according to this notice.
Among them, the average transaction unit price or total price of housing in the region is determined according to the average transaction unit price or total price of housing in the whole city announced in this notice, combined with the regional adjustment coefficient. According to the newly adjusted standard of ordinary housing in 20 14, the unit price in the Fifth Ring Road is 39,600 yuan/square meter, and the total price is 4.68 million yuan; The unit price from the Fifth Ring Road to the Sixth Ring Road is 3 1680 yuan/square meter, and the total price is 3.74 million yuan; The unit price outside the Sixth Ring Road is 23,760 yuan/m2, and the total price is 28 1 10,000 yuan. Only if the unit price and total price meet one of the two standards.
In Beijing, the purchased houses that are not satisfied with any of the above items belong to non-ordinary houses.
Shanghai's Criteria for the Identification of Ordinary Houses
At the press conference of Shanghai Municipal Government on March 25, 20 16, the spokesman put forward the latest criteria for determining the non-ordinary housing: the area 140 square meters or more, or the price is more than 4.5 million.
Ordinary housing is still subject to the implementation standard of 20 14 years 1 1 20/month, and the following conditions should be met at the same time: 1, multi-storey housing with more than five floors (including five floors), and old apartments with less than five floors, new alleys, old alleys, etc. 2. The single building area is below140m2; 3. Actual transaction price: The single building area outside the outer ring, between the inner ring and the outer ring, and within the inner ring of Shanghai is less than140m2, and the transaction price is less than 2.3 million yuan, 3/kloc-0.00 million yuan and 4.5 million yuan respectively.
Guangzhou's Identification Standard for Ordinary Houses
On June 1 day, 2005, Guangzhou Municipal Bureau of Land and Housing Management, Finance Bureau and Local Taxation Bureau jointly announced that the floor area ratio of residential quarters should be above 1.0, the construction area of single housing should be below 144 square meters (including 144 square meters), and the actual transaction price should be lower than the average transaction price of housing on the same level of land. Houses outside this condition are classified as non-ordinary houses.
Shenzhen's Identification Standard for Ordinary Houses
Under the current policy, the definition of "ordinary housing" in Shenzhen needs to meet the following conditions at the same time: the floor area ratio of residential quarters is above 1.0, the interior construction area of a single house is below 120 square meters or the floor area of a single house is below 144 square meters, and the actual transaction price is lower than the average transaction price of houses on the same level of land1.
(The above answer was issued on 20 16-03-25, and the current relevant housing purchase policy should be based on the actual situation.)
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