What is a resettlement building and what are the preferential policies for resettlement buildings?

Introduction to resettlement housingResettlement housing is a house built by the resettlement of demolished households when urban road construction and other public facilities construction projects are carried out. The targets of resettlement are urban residents who have been demolished, as well as rural households whose houses have been requisitioned and demolished. With the further acceleration of the pace of urban construction and development, it is urgent to build as many resettlement houses as possible to continuously meet the needs of the relocated households.

The so-called demolition and resettlement housing refers to the houses that are demolished and relocated to the demolished person or tenant for residential use due to urban planning, land development and other reasons. Because the resettlement target is a specific resettlement household, the purchase and sale of this type of house is not only regulated by laws and regulations, but also subject to the relevant local policies. Therefore, it is very different from the general commercial housing transaction.

The payment of fees for demolition and resettlement housing shall be implemented with reference to the preferential policies for existing affordable housing, and the relevant administrative fees shall be exempted. At the same time, there are several major policy breakthroughs in the construction of resettlement housing compared with affordable housing. First of all, the construction land is transferred in the form of **, and the land transfer fee is levied and returned; Secondly, the design standards for the size of the house and the management of listing transactions are not restricted by the conditions of affordable housing, and they enjoy full property rights.

According to reports, the demolition and resettlement housing refers to the demolition and relocation of private houses and rented public houses on state-owned land in the process of implementing the transformation of municipal public infrastructure, and the houses of the demolished people are resettled. The construction of demolition and resettlement housing enjoys the preferential policies of affordable housing, and the first of the demolition and resettlement housing shall be determined by the municipal price department in conjunction with the municipal housing management department, and the demolition and resettlement residents shall purchase according to the affordable housing policy. The new regulations stipulate that when the demolished person chooses to exchange property rights, he can purchase a demolition and resettlement house that is not less than the area of the demolished house.

The specific amount depends on the specific project; However, those who live in small areas of the original houses still need to make up the difference in price for new houses, and some meet the conditions such as subsistence allowance and enjoy certain discounts. At present, many developers only consider the construction of resettlement houses for the masses after they get the demolition land, so that the people can wait too long to rent a house outside, and the new rules ensure that the people can live in the resettlement houses as soon as possible. In accordance with the regulations, the land for the construction of demolition and resettlement houses shall be prioritized in the annual land use plan in the form of administrative allocation, and the land shall be realized according to the plan.

When the developer wants to obtain the land for the demolished houses, it should also specify the opinions of the demolition people on the number of resettlement houses, spatial layout, and set structure in the decision on the allocation of state-owned land or the contract for the transfer of state-owned land use rights. This means that at the beginning of each year, when the demolition plan is approved, the plan for mass resettlement housing is also approved at the same time, so that the demolition and the construction of mass resettlement housing are carried out simultaneously. Related Reading:

What are the tax policies for resettlement housing in Changsha, and whether there are preferential taxes and fees for resettlement housing, and what is the tax policy for resettlement housing in Suzhou? Taxes vary depending on the situation.

A place where the demolished households are resettled.

1.Land for renovation and resettlement housing is exempt from use tax.

1) The land used for the construction of renovated and resettled housing shall be exempted from urban land use tax. At the same time, the stamp duty related to the resettlement housing management units and developers and the individuals who purchase the resettlement housing shall be exempted.

2) In the case of supporting the construction of resettlement housing in development projects such as commercial housing, urban land use tax and stamp duty shall be exempted according to the proportion of the construction area of the reconstructed and resettled housing in the total construction area according to the relevant materials issued by the ** department and the compensation agreement for demolition and resettlement.

3) Enterprises, public institutions, social organizations and other organizations that transfer old houses as resettlement housing** and the value-added amount does not exceed 20% of the amount of the deducted items shall be exempted from LAT exemption. At the same time, if the business management unit buys back the allocated resettlement housing and continues to be resettled as resettlement, it is exempt from deed tax.

Preferential tax policies for resettlement housing: Individuals can enjoy preferential treatment for purchasing and renovating resettlement housing.

1) For individuals, the deed tax can be calculated at a rate of 1% for the first purchase of renovated and resettlement housing of less than 90 square meters; The purchase of renovated and resettlement housing of more than 90 square meters, but meets the standard of ordinary housing, shall be subject to deed tax at half of the statutory tax rate.

2) Individuals who have obtained compensation for demolition and relocation and who have repurchased resettlement housing due to demolition and relocation can enjoy individual income tax and deed tax exemption and exemption in accordance with relevant regulations.

The resettlement housing purchase and sale policies include: resettlement housing shall not be officially listed and traded for less than 5 years, and the time of the deed tax payment certificate obtained by the home-buying family shall prevail for 5 years; The sales contract signed less than 5 years is not protected by law, and the land transfer fee can be legally sold after 5 years.

[Legal basis].Article 61 of the Law on the Administration of Urban Real Estate.

When real estate is transferred or changed, it shall apply to the local people's ** real estate management department at or above the county level for registration of real estate change, and apply to the people's ** land management department at the same level for registration of change of land use right with the changed house ownership certificate, and the people's ** land management department at the same level shall replace or change the land use right certificate after verification by the people's ** land management department at the same level. Where the law provides otherwise, it is to be handled in accordance with the provisions of the relevant laws.

Article 210 of the Civil Code.

The registration of immovable property shall be handled by the registration authority where the immovable property is located. Guohao Liquid Home implements a unified registration system for immovable property. The scope of unified registration, registration bodies, and registration methods shall be prescribed by laws and administrative regulations.

Summary. Hello, it is a pleasure to answer for you: Dear According to your description, here is the answer for you:

According to the provisions of relevant laws and policies, demolition and resettlement houses are generally divided into two categories: one is the supporting commercial housing built for the relocation of residents due to major municipal projects or the low- and medium-priced commercial housing purchased. The prescribed policies for resettlement housing are:

The resettlement house shall not be officially listed and traded for less than 5 years, and the time of the deed tax payment certificate obtained by the home-buying family shall prevail for 5 years; Sales contracts signed less than 5 years ago are not protected by law, resettlement housing policy.

The first category is the supporting commercial housing built due to the relocation of residents due to major municipal projects or the low- and medium-priced commercial housing purchased. The policy of resettlement housing is that the resettlement house is not officially listed for 5 years, and the 5 years are subject to the time of the deed tax payment certificate obtained by the buyer family; The sales contract signed less than 5 years ago is not protected by law, and the resettlement house is purchased on a subsistence basis.

Hello, I'm glad to answer for you: Dear According to your description, here is the answer for you:1

The preferential policy for the demolition and relocation of low-income households - compensation and resettlement housing for rural low-income households in Hanqin is actually a way of poverty alleviation and resettlement, and the objects of relocation and resettlement are not limited to rural low-income households and low-income households to build houses and cancel the subsistence allowance, but also to build old orange card poor households in rural areas. -- Poverty alleviation, relocation, resettlement and relocation of low-income households. -- Poverty alleviation, relocation, resettlement, and relocation of households 2

Rural subsistence households are compensated for resettlement housing, and there is no subsidy for demolishing old houses in rural areas. Resettlement housing is compensation for the demolition of old houses.

As the name suggests, resettlement housing refers to the house that is resettled to the demolished households in the process of demolition, which is also called relocation housing. Regardless of whether it is urban residents or rural villagers, as long as there is a need for demolition, they must be given subsidies, and since it is resettled to individuals, then the occupants have the right to buy and sell the resettlement houses. Because national policies change from time to time, what is the latest policy on the sale and purchase of resettlement housing?

Before explaining the latest policy on the sale and purchase of resettlement housing, let's first look at whether the sale of resettlement housing is legal.

1. Whether the sale and purchase of resettlement housing is legal.

1. Resettlement houses cannot be bought or sold within five years. This is required by law, and it is illegal to buy or sell a resettlement house before it reaches the age of five years. So if it is sold less than five years, it cannot be bought and sold.

2. Due to the different policies of the resettlement housing in various cities and local conditions, these regulations are not rigid, for the resettlement housing, the state does not allow this kind of purchase and sale transaction, in other words, it is illegal, so the transfer contract signed in this case is not protected by law, as for notarization, it is also impossible to do, when the house is still the seller's, if people regret it, return the house money to you, or take you some interest, if there is a dispute it will be troublesome.

3. For resettlement houses that have not been lived in for 5 years, the policy stipulates that it is not allowed to be based on the market. Therefore, the owners who really need such resettlement housing can only give it to families who meet the conditions for purchasing resettlement housing or purchase it by relevant departments at a price that is not higher than the unit price at the time of purchase.

2. What are the latest policies for the sale and purchase of resettlement housing?

1. Resettlement housing stipulates that the house shall not be officially listed and traded for less than 5 years, and living for 5 years actually refers to the time of the deed tax payment certificate obtained by the family who purchased the house or the time of issuance of the warrant of the resettlement house;

2. The purchase of resettlement housing for 5 years shall be approved by the municipal housing security management department, and the policy stipulates that after the purchase of the house for 5 years, the resettlement house can be legally sold after paying the land transfer fee and then converting the resettlement house into commercial housing;

3. At present, the house is less than 5 years old, the signed sales contract is invalid, and the contract is not protected by law, within 5 years of the purchase of resettlement housing, due to inheritance, gift or divorce and other reasons need to change the property rights of the house, the transferee shall meet the conditions for the purchase of resettlement housing, and approved by the municipal housing security management department, go through the change registration procedures, the nature of the original resettlement housing remains unchanged.

Legal analysis: 1. Supporting commercial housing built due to the relocation of major municipal projects or low- and medium-priced commercial housing purchased with allocation. Although the property rights of such houses are owned by individuals, they cannot be listed and traded for 5 years after the ownership is acquired.

2. Demolition due to real estate development and other factors, and the demolition company resettles or rents on behalf of the resettler to purchase low- and medium-priced commercial houses (compared with the market price). Compared with ordinary commercial housing, this type of commercial housing is no different, it belongs to the private property of the resettled, there is no restriction on the transfer period, and it can be freely listed and traded.

Legal basis: Article 1 of the Provisional Regulations on Deed Tax stipulates that the units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China and bear the old age are taxpayers of the deed tax and shall pay the deed tax in accordance with the provisions of these Regulations. Article 8 stipulates that the tax liability of deed tax shall be incurred on the day when the taxpayer signs the contract for the transfer of land and house ownership, or on the day when the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract.

The state does not stipulate relevant reduction and exemption policies for the relocation business of real estate enterprises, therefore, when the developer acquires land and other immovable property, it needs to calculate the deed tax in full amount, and cannot deduct the part equivalent to the compensation for demolition and relocation in the relocation business.

Article 1 (4) of the Notice of the State Administration of Taxation on Several Issues Concerning the Recognition of Enterprise Income Tax Income (Guo Shui Han No. 2008 No. 875) stipulates that if the goods sold are traded, the sales goods shall be recognized in accordance with the conditions for the recognition of the revenue from the sales of goods, and the goods shall be treated as purchased goods. In view of the particularity of the housing relocation business of real estate enterprises, when the developer carries out enterprise income tax treatment in the housing relocation business, the relocation part of the same area must not only recognize the income according to the revenue recognition conditions, but also collect the development costs according to the regulations.