How to calculate the deed tax for the second home, how to calculate the deed tax for the second home

The average price of the second home deed tax for various types of houses is lower than the market guide price of the housing authority in each district

1) Deed tax of the buyer's first house with an area of less than 90 square meters: 1% of the assessment**;

2) The first set of deed tax for the buyer with an area greater than 90 and less than 144 square meters is: assessed **;

3) Higher than the market guidance of the district**, with an area greater than or equal to 144 square meters, the buyer is not the deed tax of the first second property or the deed tax of more than two properties: 3% of the assessment**.

The deed tax for the second house is 3%.

According to the notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of the State Administration of Taxation on adjusting the preferential policies for individual income tax on deed tax in real estate transactions (Cai Shui [2010] No. 94).

1. The payment regulations for the first house are as follows:

1. If an individual purchases an ordinary house, and the house is the only house of the family, and the unit area of the ordinary commercial house purchased is less than 90 square meters (including 90 square meters), the deed tax shall be implemented at 1%;

2. If the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be reduced by half, that is, the effective tax rate is;

3. If the area of the purchased residential unit is more than 144 square meters, the deed tax rate shall be levied at 3%.

2. The payment regulations for the second suite are as follows:

The purchase of non-ordinary housing, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%.

Legal analysis: The deed tax of the second house is calculated and paid at 3% of the transaction price. The calculation formula is: deed tax payable = transaction** (or market guide price) 3%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Summary. Hello The deed tax for the second house is 3% The second house is paid as follows: the purchase of non-ordinary housing, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%.

Hello The deed tax for the second house is 3% The payment rules for the second house are as follows: the purchase of non-ordinary housing, two or more sets of pants to live in and sell the house, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at a rate of 3%.

Legal basis: Article 3 of the Deed Tax Law stipulates that the deed tax rate is 3% to 5%.

Summary. What are the deed tax policies for second homes? 1 Purchase of a second house in accordance with national regulations The deed tax does not enjoy preferential policies, and the deed tax rate is paid according to 3% of the house price.

2 The standard of deed tax levied on the first purchase of ordinary housing: within 90 square meters, within 1 90 square meters and within 144 square meters, non-first-time buyers or more than 144 square meters shall be paid according to 3, and non-ordinary houses shall be paid according to 3. 3 The new policy proposes "new rules" for the purchase of a second home:

Regardless of whether it is an individual or a family, as long as it is not the only home, there is a 3 deed tax. 4. If an individual buys an ordinary house of 90 square meters or less for the first time, he only needs to pay 1 deed tax; Now, if the parents have a house in their name and buy an ordinary house of 90 square meters or less in the name of their minor children, even though the minor children are buying a house for the first time, they must also pay 3 deed tax if it is a second house in the family.

Dear <> is happy to answer for you: the deed tax of the second house is calculated and paid at 3% of the transaction price. It is calculated as follows:

Deed tax payable = transaction** (or market guide price)*3%. The deed tax for the second house is generally paid before the delivery of the house, and it is collected by the developer. If the deed tax is not paid within the specified time, a late fee will be charged.

What are the deed tax policies for second homes? 1 Purchase of a second house in accordance with national regulations The deed tax does not enjoy preferential policies, and the deed tax rate is paid according to 3% of the house price. 2 Criteria for levying deed tax on first-time purchases of ordinary housing:

Within 90 square meters, 1 90 square meters and 144 square meters, non-first-time buyers or more than 144 square meters shall be paid according to 3, and non-general bureau demolition houses shall be paid according to 3. 3 The new policy proposes "new rules" for the purchase of a second home: whether it is an individual or a family, as long as it is not the only home, 3 deed tax will be levied.

4. If an individual buys an ordinary house of 90 square meters or less for the first time, he only needs to pay 1 deed tax; Now, if the parents have a house in their name and buy an ordinary house of 90 square meters in the name of their minor children, even though the minor children are buying a house for the first time, they must also pay 3 deed tax if it is a second house in the family.

The deed tax rate for the second house is calculated at 3%, and the tax is calculated based on the total price of the house. In other words, the taxable income is actually based on the basis of taxation, which is directly multiplied by the tax rate. However, if it is an individual's first residential house, then the deed tax rate is between 1% and 3%, depending on the size of the house, the smaller the area of the house, the lower the tax rate will be.

In fact, there are many types of expenses incurred in the process of closing the house, in addition to the deed tax, the following costs will also be incurred when the new house is closed:

1. Public maintenance**, the tax rate of public maintenance ** is 2% to 3%, depending on local policy regulations.

2. If the house is a second-hand house, in addition to the deed tax of 1% to 3%, the destruction of the chain will also generate 1% personal income tax, and the only house can be exempted.

3. The business tax that will be generated can be exempted from the only house that is full of five.

4. There will also be a handling fee when applying for the property right certificate, which is 80 yuan for ordinary residential houses and 550 yuan for non-ordinary residential houses. Jiwu real estate encyclopedia, more must know to buy a house.

Depending on the area of the house you buy the second set, if it is less than 90 square meters (inclusive), the deed tax rate is still 1%; If it is greater than 90 square meters, the tax rate before the deed tax is 2%.

The deed tax for second homes is levied as follows: 1% for less than 90 square meters; 90 square meters below 144 square deed tax; 3% for deed tax of 144 square meters and above; If the nature of the property is a villa or commercial use, the plot ratio of the community is less than that, and the unit price of the property exceeds the limit stipulated by the local **, the deed tax is 3%.

[Legal basis].

Article 3 of the Provisional Regulations on Deed Tax.

The deed tax rate is 3-5. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Article 8 The time when the tax liability of deed tax is incurred shall be the day on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates with the nature of a land or house ownership transfer contract.

Article 9 Taxpayers shall, within 10 days from the date on which the tax liability arises, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.