How many square meters of the house is more than is subject to business tax

Most cities are limited to 144 square meters, and if it exceeds 144 square meters and is less than five years, full business tax and full personal income tax will be levied; More than 144 square meters, the only house for five years, exempt from individual income tax, levied differential business tax, not only for five years, levied differential business tax and individual income tax. Beijing is limited to 140 square meters, and Beijing's personal income tax is charged at 20% of the difference.

According to the Provisional Regulations of the People's Republic of China on Business Tax, the sale of individual housing shall be subject to business tax, and the tax item is the sale of immovable property, and the tax rate is 5%, which is paid by the seller.

According to the provisions of the No. 12 document of the Ministry of Finance and Taxation, from January 28, 2011, the full amount of business tax will be levied on the external sales of housing purchased by individuals for less than 5 years; If an individual sells a non-ordinary house purchased for more than 5 years (including 5 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; Individuals who will purchase ordinary housing for more than 5 years (including 5 years) are exempt from business tax.

If an individual buys the first house with an area of more than 140 square meters, he or she needs to pay the deed tax according to the house price, and if the second house is purchased, he needs to pay the deed tax at the rate of 2%.

How much deed tax does a 140 square house get, and the score is different:

1. For the first purchase of a new ordinary house, a certificate of no house shall be issued, and the deed tax shall be paid;

2. For non-first-time purchases of ordinary commercial housing, the deed tax shall be paid at 3% of the file;

3. For the first purchase of ordinary second-hand houses, a certificate of no house shall be issued, and the deed tax shall be paid according to the certificate;

4. For non-first-time purchases of ordinary second-hand houses, the deed tax shall be paid at 3%;

5. For the first purchase of non-ordinary commercial housing, the deed tax shall be paid at 3%;

6. For non-first-time purchases of non-ordinary second-hand houses, the deed tax shall be paid at 3%;

7. For the first purchase of a new commercial house, the deed tax shall be paid at 3%;

8. For non-first-time purchases of second-hand commercial houses, the deed tax shall be paid at 3%.

What taxes do I have to pay to buy a house?

1. Transfer costs (1) Deed tax.

For first-time buyers below 90 square meters, 1% shall be paid for 90-140 square meters, and 3% of the house price shall be paid for more than 140 square meters.

2) Business tax: The property right of the house is exempted for five years, and the house price is paid according to the house price if it is not more than five years.

3) The property rights of houses subject to LAT shall be exempted for five years, and those that have not exceeded five years shall be exempted according to the house price% paid.

4) Income tax: Exemption for five years of property rights, less than five years of payment at the rate of 1% of the house price or 20% of the difference between the original value of the house and the current value of the house.

5) Housing transaction fee shall be paid according to the construction area of 6 yuan square meter.

6) Housing property registration fee: RMB.

7) The housing appraisal fee shall be paid according to the appraisal amount.

2. Non-ordinary residential transactions.

The deed tax shall be paid at 5% of the house price, and the business tax, land value-added tax, income tax, and stamp duty of 10/10,000 shall be paid according to the provisions regardless of whether the property right has been obtained for less than five years. The transaction fee is paid according to the house price, and everything else remains unchanged.

Legal basis: Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions

1. Deed tax policy.

1) For individuals who purchase the only house of the family with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

2) For individuals who purchase a second set of improved housing for a family with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. A second improved home for a family is a second home for a family that already owns a home and buys it.

1. What tax should be paid for a house with an area of more than 140 square meters?

1. The deed tax shall be paid for the house area of more than 140 square meters. If an individual buys the first house of Song Dayuan with an area of more than 140 square meters, it is necessary to pay the deed tax according to the house price, and if it is the second house purchased, the deed tax needs to be paid at the rate of 2%.

2. Legal basis: Article 208 of the Civil Law of the People's Republic of China.

The establishment, alteration, transfer and extinction of real estate rights shall be registered in accordance with the provisions of law. The creation and transfer of movable property rights shall be delivered in accordance with the provisions of law.

Article 209.

The creation, alteration, transfer and extinction of immovable property rights shall take effect upon registration in accordance with law; Without registration, it shall not take effect, unless otherwise provided by law.

The ownership of natural resources that belong to the State in accordance with the law may not be registered.

2. What are the materials that need to be prepared to buy a house?

1. The marriage certificate, ID card, and household registration book of both married husband and wife;

2. A copy of the applicant's ID card;

3. The original income certificate of the applicant;

4. The applicant's original certificate of provident fund deposit, etc.

Houses over 140 square meters are subject to property tax. Real estate tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house. Since the commercial housing developed by the real estate development enterprise is a product for the real estate development enterprise, the commercial housing built by the real estate development enterprise is not subject to real estate tax before it is sold; However, the real estate tax shall be levied on the commercial houses that have been used, leased or lent by the real estate development enterprises before the sale.

Property tax is levied in cities, county seats, organized towns, and industrial and mining areas. The specific scope of taxation of cities, county seats, organized towns, and industrial and mining areas shall be determined by the people of all provinces, autonomous regions, and municipalities directly under the Central Government. But buildings that are independent of the house, such as fences, conservatories, water towers, chimneys, outdoor swimming pools, etc., do not belong to the property, but indoor swimming pools belong to the property.

Law of the People's Republic of China on the Management of Urban Real Estate Article 12 The transfer of land use rights shall be carried out by the people of the city and county in a planned and step-by-step manner. Each plot of land, use, term and other conditions of the transfer, by the city and county people's land management department in conjunction with the urban planning, construction, real estate management department to jointly develop a plan, in accordance with the provisions of the city, after the approval of the people's land management department with the right to approve, by the city and county people's land management department. The exercise of the authority provided for in the preceding paragraph by the county people** of the directly governed municipality and its relevant departments shall be provided for by the people of the directly governed municipality**.

Law of the People's Republic of China on the Management of Urban Real Estate Article 7 The construction administrative departments and land management departments shall be divided in accordance with the provisions of the Ministry of Authority, perform their duties, closely cooperate with each other to manage the national real estate work. The institutional setup and functions and powers of the local people's real estate management and land management departments at or above the county level shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government.

What are the tax characteristics of the city real estate tax.

The tax characteristics of the urban real estate tax are:

1. Real estate tax belongs to the individual property tax in the property tax, and its tax object is only the house;

2. The scope of expropriation is limited to urban commercial housing;

3. Stipulate taxation methods according to the operation and use of houses, and levy taxes on the residual value of real estate for self-use and rental income for rental houses. The house is different from renting, and the price charged by the pawn is also different from the rent. Therefore, it should not be determined as a rental act to be levied from rent, but should be calculated and paid according to the residual value of the property.

If an individual buys the first house with an area of more than 140 square meters, he or she needs to pay the deed tax according to the house price, and if the second house is purchased, he needs to pay the deed tax at the rate of 2%. Legal basis: Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Deed Family or Business Tax in Real Estate Transactions

Legal analysis: 1. The taxes and fees that need to be paid by the party of the second-hand house ** are: business tax, income from the house**.

Personal income tax, 1 of the income from the house**. Land Appreciation Tax, 1 of the income from the house**. Stamp duty, income from the house **.

Brother Zi. 2. The taxes and fees that the buyer of second-hand housing needs to pay are: deed tax, between 1 and 3 of the cost of purchasing a house, the proportion of the house area is 3 if the upper limit is 140 square meters, the proportion is 1 if the house area is 90 square meters, and the proportion of the middle area of the house is.

Legal basis: Interim Regulations on Property Tax

Article 3 The real estate tax shall be calculated and paid according to the residual value of the original value of the real estate after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the real estate as a basis, the tax authority where the real estate is located shall be verified with reference to the surplus of similar real estate.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

Article 4 The tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

Depending on the size of the house, the taxes and fees paid are also different, and there is no legal provision for additional taxes to be paid for more than how many square meters. When buying a house for the first time, the taxes and fees that need to be paid include deed tax, stamp duty, sale and purchase fees, maintenance**, etc., and the larger the size of the house, the more taxes and fees you will pay.

1. How many square meters do you have to pay extra tax when you buy a house?

There is no regulation on how much more taxes are exceeded. However, for the part of the per capita housing of urban households exceeding 40 square meters, regardless of the nature of the property, the property tax on the ownership link with a higher tax rate shall be levied according to the assessment**, and the new commercial housing and the existing stock housing shall be included in the scope of taxation. Proportion of personal property tax paid for first home:

Below 90 square meters, 90 to 140 square meters, 140 to 170 square meters 3%, above 170 square meters 5%. Second suite: Doubled.

The main taxes to be paid when buying a new house are as follows:

1. Deed tax. Villa houses are subject to 4% deed tax, ordinary houses are paid, and houses under 90 square meters are paid 1%.

2 Stamp duty. Stamp duty is a very old tax, and the buyer and seller pay for the house price.

3 buying and selling procedures let the nuclear fee.

For houses of 120 square meters and below, a transaction fee of 1,000 yuan will be charged. 120-5000 square meters need to pay 3000 yuan transaction fee. The handling fee for the purchase and sale of houses of more than 5,000 square meters is 10,000 yuan.

4. Weisun slipped and shouted repair**.

Maintenance** includes repairs to housing facilities such as sewers, facades, roofs, etc. The amount paid for repairs** is 2% of the price of the house.

2. What should I pay attention to when buying a house?

First of all, you need to determine your goal to buy a house.

Before buying a house, you should have an overall plan, rational and planned consumption, determine according to your own income and expenditure and other economic conditions, and choose a suitable real estate.

Second, accumulate a down payment for a house.

The key to buying a house is to accumulate a down payment, and once you have set a goal, you must learn to allocate your personal income wisely, and at the same time save well to prepare for a down payment on a house.

Then, filter the range of purchases.

According to your own actual situation, choose the right building for yourself, how big the area should be, how much traffic and so on, all of which need to be considered first.

Next, consider the cost of travel time.

As the time cost of traversing the city and the cost of transportation are becoming more and more expensive, the time cost of travel should also be considered before buying a home.

Finally, learn the common sense of buying a house.

Learn the necessary real estate basics, which are required to buy a home. Because of the huge amount of money involved, buying a house is a more professional act. At present, the domestic real estate market is not particularly perfect. Therefore, it is necessary to learn some real estate basics before buying a house.

When buying a house, the first step is to determine the goal of buying a house, and then accumulate the down payment for buying a house, and then screen the scope of buying a house, according to their actual needs, determine the right house for themselves, and then consider the time cost of travel, and finally learn the common sense of buying a house.