In the 2011 New Real Estate Deal, is the business tax that buyers have to pay a lot? 》

1. Banks.

1. Since February 9, 2011, the benchmark interest rate of RMB deposits and loans of financial institutions has been raised, and the latest loan interest rate is: 6 months: 1 year

1 to 3 years : 3 to 5 years: ; More than five years :

Note: The units are; %）

2. At present, the standards for major banks to issue loans to a type of customers (customers who normally pay social security or taxes) are: times = (Note: the unit is; %) does not include real estate, investment, guarantee, insurance, social security and tax customers.

The standard for granting loans to the second type of customers is: times = (Note: the unit is; %) refers to real estate, investment, guarantee, insurance, social security and tax customers.

Solution: multiplier = 10% up, multiplier = 20% up. The above standards are the first set of home purchase standards; The second set of labels is:

more than two, depending on the customer's qualifications; The standard down payment ratio is: more than 3 percent; The standard for the second set of down payment ratio is more than 6%. ）

3. Other loan terms for customers remain unchanged. The latest detailed loan interest rate** has not been updated by the bank, if there is an update, the mortgage department will release it in a timely manner.

2. On the part of the land department.

1.Since January 28, 2011, the land department has added the provisions that the full amount of business tax will be levied on the real estate transferred within 5 years, and the business tax will be exempted after 5 years, and there will be no difference in the collection, and ordinary residences (i.e. less than 144 square meters) will be exempted from individual income tax and land value-added tax; The specific collection method is: transfer price tax.

Solution: transfer of ownership ** = registration of the purchased property ** transaction **), other transfer conditions remain unchanged.

The above are the latest policies and regulations of banks and land departments; If there is an update on the policy, the Mortgage Department will keep abreast of the new policy.

According to the provisions of the tax law, the buyer is not a taxpayer of business tax and personal income tax. These taxes are paid by the seller.

The taxes to be paid by buyers are deed tax and real estate tax (now only in Shanghai and Chongqing, and real estate tax must be paid if the residence exceeds the specified standard).

The business tax should be paid by the seller, and now it is based on the contract amount, (no business tax is required after five years) but generally the seller will let the buyer bear these costs.

Now at the original price.

Generally, it is delivered by the buyer.

Article 1 of the Provisional Regulations of the People's Republic of China on Real Estate Tax is levied on cities, county seats, organized towns and industrial and mining areas. Article 2 The property tax shall be paid by the owner of the property right. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them.

If the property rights are pawned, the pawn shall pay them. If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee. The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

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 percent 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 property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

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%.

Total tax revenue from the real estate sector in 2011.

Total tax revenue from the real estate sector in 2011.

Hello dear! I am glad to answer for you, 2011 real estate tax: Article 1 of the Provisional Regulations of the People's Republic of China on Real Estate Tax is levied in Qingpabi cities, county seats, organized towns and industrial and mining areas.

Article 2 The property tax shall be paid by the owner of the property right. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee. The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers). 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 percent 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 property as a basis, the tax authority where the property is located shall refer to the same type of property for verification. If the property is rented, Yuqin shall take the rental income of the property 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%.

The types of taxes include business tax 5% (according to the pre-collected income), urban construction tax 7% (generally according to the business tax), education fee surcharge 2% + 3% (generally according to the business tax), land value-added tax is levied in advance and generally 2-3%, land use tax (tax is paid according to the land area), real estate tax (there is real estate as a fixed asset or rental income), stamp duty (5/10,000 of the pre-collected income), enterprise income tax (25% of profits), personal income tax and deed tax, etc.

If you buy a foreign account in Beijing, you need to have five years of social security or tax payment!

For purchases made with foreign accounts, one year's tax payment certificate must be provided.

Now in this society, as long as there is money, anything can be made. Chinese people all have policies and countermeasures.

The latest policy on the reduction of business tax for second-hand housing: Recently, the Ministry of Housing and Urban-Rural Development issued a new policy on housing loans, in which the business tax exemption period for second-hand housing has been changed from 5 years to 2 years. After the release of the new mortgage policy, many banks gave a discount of 7% off the interest rate of the second house.

According to the new policy, individuals who will purchase ordinary housing for more than 2 years (including 2 years) for external sales are exempt from business tax, and the standards for ordinary housing and non-ordinary housing shall be implemented in accordance with the established policies in the past. The reduction of the second-hand housing business tax is good news for the second-hand housing market, supporting the demand for self-occupation and improved housing for residents, and is conducive to promoting the stable and healthy development of the real estate market.

For the new mortgage policy of reducing the down payment ratio of the second house, the Industrial and Commercial Bank of China and the China Merchants Bank have stated that for the resident families who own one house and the corresponding housing loan has not been settled, in order to improve the living conditions, the minimum down payment ratio is 40%, and some banks give the lowest 7% discount on the interest rate of the second house.

Yes, Chongqing and Shanghai will be piloted first.

Step-by-step implementation, Chongqing will start first, and then the first-tier cities will gradually roll it out.

Taxes and fees for the sale and purchase of second-hand houses in ordinary commercial housing].

Deed tax: 1% for the first ordinary house of an individual of less than 90 square meters, 3% of the first ordinary house of 90-140 square meters, the second house and the residence of more than 140 square meters

Business tax: full amount for less than five years, exempt for five years.

Individual income tax: For the personal income tax that should be levied according to the regulations for the transfer of housing by individuals, the in-charge tax authorities can verify the housing through information systems such as tax collection and management, housing verification and registration.

If the original value of the house is based on Sun Yin, it shall be levied strictly according to 20% of the income from the transfer in accordance with the law. Income obtained from the transfer of a house for personal use for more than 5 years and which is the sole living house of the family is exempted.

Personal income tax is levied.

The taxes payable for the seller are:

1. Transaction fee: 3 yuan per square meter.

2. Stamp duty: for the house payment.

3. Business tax: price difference * real estate certificate less than 5 years).

4. Individual income tax: 20% of the profit of the real estate transaction or 1% of the house price (the real estate certificate can be exempted if it is the only house for 2 years).

5. Education surcharge: 2% of business tax

6. Urban construction fee: 7% of business tax