In recent years, due to the high taxes and fees generated by second-hand housing transactions, many owners will let real estate agents make low evaluation prices in order to avoid taxes and fees. The local taxation bureau has issued policies to solve this problem. Since the end of 20 14, Shanghai, Shanxi and other provinces and cities have issued policies to curb "low valuation tax avoidance".

For example, on February 5, 20 14 14, in order to effectively strengthen the tax collection and management of stock houses (commonly known as second-hand houses), prevent the tax risks formed in the transaction activities of stock houses, create a good environment for paying taxes according to law, and promote the healthy and orderly development of the real estate market, Shanxi Province promulgated the Measures for Strengthening the Tax Collection and Management of Stock House Transactions by Using Real Estate Appraisal Technology. The Measures stipulate that it is forbidden to levy taxes directly according to the transaction price declared by taxpayers without evaluation.

Shanxi Province evaluates and reviews the declared transaction price of second-hand houses.

The Measures apply to the tax collection and management of second-hand housing transactions within the administrative area of Shanxi Province. Units and individuals with second-hand housing transactions shall declare and pay relevant taxes to the local tax authorities before handling the registration of property rights change. Both parties to the transaction shall truthfully declare the transaction price and pay the relevant taxes and fees in full according to law.

Local competent local tax authorities should conduct a comprehensive evaluation and audit of the transaction price of second-hand houses declared by taxpayers when calculating taxes, and it is strictly forbidden to levy taxes directly according to the transaction price declared by taxpayers without evaluation. Local competent local tax authorities use real estate batch valuation technology to determine the valuation of the transaction price of the stock house, and float a certain proportion to form the evaluation price of the stock house, which is the standard for verifying whether the transaction price of the second-hand house is low. From 20 15 65438+ 10/month, the local fluctuation ratio shall not exceed 1 0%. The specific proportion shall be determined by the local tax bureaus of each city.

Before the second-hand house is mortgaged, it is necessary to find relevant departments to evaluate the value to determine the market value of the second-hand house, so as to determine the amount of mortgage loan application. So, how to evaluate the second-hand housing mortgage loan?

I. Contents of real estate appraisal

1, the depreciation degree of the building.

Building depreciation refers to the loss of buildings due to the passage of time. Building losses can be divided into tangible losses and intangible losses. Building depreciation is divided into material depreciation, functional depreciation and economic depreciation.

2. Maturity of the land

The maturity of land refers to the accessibility of infrastructure and the level of land.

3. Capitalization rate

Capitalization rate is the rate used to capitalize (or convert) net income into price. It is essentially a rate of return on capital investment (interest rate, rate of return, profit rate, rate of return, profit rate, interest rate).

4. Benchmark land price

Benchmark land price is to divide land price sections in a certain area of a city according to the principles of similar use, connected lots and similar land price, and then investigate and evaluate the average horizontal price of each price section at a certain time.

5. Demarcate land price

Marked land price refers to the price of landmark land that can represent the land price level of different locations and uses in a certain period and under certain conditions.

6. Housing replacement price

The replacement price of the house is the necessary construction cost plus the average profit when the house is rebuilt at the appraisal time.

7. Lowest price

The reserve price refers to the lowest price determined by the government, enterprises or individuals when selling (especially auctioning) real estate, also known as the starting price (hereinafter referred to as the starting price).

8. Land premium

Land price refers to the land price that needs to be paid to the government when changing the purpose stipulated when the government originally granted the land use right, or increasing the plot ratio, or transferring, leasing, mortgaging, allocating the land use right, or renewing the granted land use right.

Second, the factors that should be considered in real estate evaluation

1, average residential price, listing price and transaction price of similar houses in residential area;

2. Listing price and transaction price of similar houses in surrounding communities;

3. The trend of housing prices in residential areas and plates;

4. Estimate the characteristics of second-hand houses, including room type, floor, decoration, orientation, room age, location in the community, landscape and so on.

From this perspective, the second-hand housing market evaluation, the relevant departments will conduct a comprehensive and specific investigation and analysis of second-hand housing, including not only the geographical location of second-hand housing, housing structure, but also the surrounding environment of housing, the price trend of the whole community and so on.

(The above answers were published on 20 15-06-23. Please refer to the actual situation for the current purchase policy. )

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