What is the difference between non ordinary residential and ordinary residential in terms of transac

The difference between taxes and fees between ordinary houses and non-ordinary houses is mainly reflected in the following aspects:

1. Deed tax. Ordinary Residence: For the purchase of the only house of the family, the deed tax is halved and the tax rate is. For the first purchase of 90 square meters and below ordinary housing, the deed tax rate is 1%.

Non-ordinary residential: The tax rate is 3%.

2. Business tax.

The current business tax rate is:

Ordinary residences: Ordinary residences that have been transferred or purchased for less than 2 years shall be subject to full business tax; Ordinary residential properties that have been transferred or purchased for more than 5 years are exempt from business tax.

Non-ordinary housing: For non-ordinary housing that has been transferred or purchased for less than 5 years, business tax shall be levied in full; For the transfer or purchase of non-ordinary housing for more than 5 years, business tax shall be levied on the difference between the sales income and the purchase price of the house.

3. Individual income tax.

Ordinary Residence: If the transfer** has been purchased for more than five years and is the only real estate of the family, it is exempt from individual income tax; If the transfer** is less than 5 years old or is not the only property in the family, 20% of the profit of the real estate transaction or 1% of the total price of the property need to be paid.

Non-ordinary dwellings: 2% of the total price or 20% of the profit from the two transactions.

The taxes and fees for non-ordinary residences are: personal income tax: sales price * 1%1, ordinary residences for 5 years (including 5 years), and the seller's family only has a house, which is exempt.

2. Non-residential (no annual limit) is levied at 1% of the sales price. 3. The transfer of donated housing shall be levied at 20% of the difference. 4. Direct gifts, looking at the old certificate, exempt from taxation for 5 years. Wait a minute.

Ordinary residence: 1% of the deed tax for less than 90 square meters (exclusive), 90-144 square meters (exclusive), and 3% for more than 144 square meters

Non-ordinary residences: 3% deed tax

Second suite: 3% deed tax

If it is listed and traded for less than two years, whether it is an ordinary residential or a non-ordinary residential, in addition to the deed tax, it is also subject to business tax and 1% personal income tax (20% of the difference in Beijing, Shanghai and other places).

Summary. Individual income tax is different: ordinary residential houses that have been in residence for 5 years (including 5 years) and are the only houses of the seller's family are exempted. Non-residential (no annual limit) is levied at 1% of the transaction price.

Individual income tax is different: the ordinary residence of Edaka Yu has been 5 years (including 5 years) and is the only house of the seller's family, which is exempted. Non-residential Mengyan Nian Trembling House (no annual limit) is levied at 1% of the transaction price.

VAT is different: ordinary residential buildings are exempted for 5 years (including 5 years); If the ordinary residence is less than 5 years old, it will be levied in full. If the Bozhou Mausoleum is not an ordinary foundation and the house has been destroyed for 5 years, the difference will be levied; If the non-ordinary residence is less than 5 years old, it will be fully levied.

Stamp duty is different: ordinary residential, temporarily exempt; Non-ordinary dwellings, buyers and sellers.

VAT and additional taxes are levied differently.

1. Ordinary residences.

After 2 years, it is exempt from tax and additional tax.

If it is less than 2 years, it will be levied according to the full amount (approved**), of which 5% is the VAT rate, which is the additional tax rate.

2. Non-ordinary residences.

After 2 years, it will be levied according to the difference (tax verification price - purchase price), of which 5% is the VAT rate, which is the additional tax rate.

If it is less than 2 years, it will be levied according to the full amount (approved**), of which 5% is the VAT rate, which is the additional tax rate.

The difference between non-residential and non-ordinary residential is as follows:

1. The purchase conditions and objects are different.

Non-residential enjoy the first preferential treatment, and its purchase object is specific, only for urban low- and middle-income families, so the application approval system must be implemented.

Non-ordinary residential objects and conditions are not subject to restrictions on wilderness searches;

2. The policy is different.

Non-residential**The guide price shall be implemented, and the price shall not be raised without authorization**.

And the **** of ordinary houses is completely determined by the market. The right to purchase affordable real estate purchased by individual residents belongs to the state; The property rights of houses are divided into four parts: the right to use, the right to occupy, the right to dispose of and the right to benefit, and the property rights of affordable housing are different from them only in the right to benefit compared to commercial housing.

After the farmer resettles the house**, all the income belongs to the individual.

3. Different ways of acquiring land.

Non-residential construction land shall be administratively allocated and exempted from paying land transfer fees; The restrictions on affordable housing are strict, even if the property certificate has been obtained for 5 years, it shall not be transferred to ordinary citizens, but repurchased by the ** functional department;

Non-ordinary residential buildings are subject to land transfer fees; Resettlement houses for farmers are not restricted; Resettlement houses for farmers are only sold but not rented, and strict restrictions are set for groups that buy resettlement houses for farmers; The state advocates a large supply of a type of housing, which has the effect of "adjusting the housing structure", and the threshold restrictions for users who purchase rural resettlement houses are relatively low;

4. Warrants are different from stock options.

The dilution of non-residential options should be considered when the exercise ** is lower than the average common stock market for the current period**. The calculation of the unified ledger is combined, and the amount of net profit as a numerator remains unchanged;

In the case of non-ordinary residential properties, the adjustment item is the number of additional shares of common stock calculated in accordance with the formula set forth in Article 10 of these Standards, taking into account the time weight. In the case of the current issuance of warrants or stock options, the average market for common stocks** shall be calculated from the date of issuance of the warrants or stock options.

Encyclopedia - Non-residential properties.

Encyclopedia - Non-ordinary dwelling.

What is Non-Ordinary Residence? Friends who want to buy a house must look at it, there are still many differences between non-ordinary houses and ordinary houses, the taxes and fees of ordinary houses are not the same as those of non-ordinary houses, ordinary houses are easier to reduce business tax, and they can also reduce deed tax.

1. What is a non-ordinary residence?

1. The building floor area ratio of the residential area is below (not included;

The annual construction area of a single set is more than 144 square meters (including 144 square meters, or the transaction price of the house is more than 1.6 million); In 2013, the State Administration of Taxation issued a notice requiring a strict distinction between ordinary and non-ordinary residences, reducing the number of non-ordinary residences to more than 120 square meters;

3. The actual transaction ** is higher than the market guidance price in the area.

As long as one of the above three criteria is met, it can be judged as a non-ordinary house, and the others are ordinary houses.

2. Calculation of taxes and fees for non-ordinary residences

1. If the property is less than 5 years old, regardless of whether a large invoice can be provided, the full amount of business tax will be collected, the difference of individual income tax will be 20% (large invoice shall be provided) or 1% of the full amount shall be levied, the full amount of deed tax shall be 4%, the transaction fee shall be 6 yuan per square meter, the file inspection fee shall be 100 yuan, and the cost shall be 80 yuan.

2. If the property has been in the house for more than 5 years and the owner is the only house in the family unit, the business tax of the difference shall be paid if the large invoice of the real estate can be provided, and the full amount of the business tax shall be levied if the large invoice cannot be provided, and the individual income tax shall not be paid, and the full amount of the deed tax shall be 4%. The transaction fee, file search fee, and production cost are the same as in the previous case.

3. If the property has been over 5 years and the owner has two houses under the name of the family, the business tax of the difference needs to be paid if the large invoice of the real estate can be provided, and the difference of business tax shall be levied, then the personal income tax shall also be levied at 20% of the difference, or the business tax shall be levied in full without providing a large invoice for real estate, and the full amount of personal income tax shall be levied at 1%, and the deed tax shall be levied at 4%. The transaction fee, file search fee, and production cost are the same as in the previous case.