What does personal residential excise tax mean

The personal residential excise tax is likely to be divided into different forms in a number of cities on a pilot basis. Among them, the first is the taxation of high-end real estate transactions, that is, the special real estate consumption tax, and the specific tax rate and how to define high-end real estate are still being finalized. According to the reporter's understanding, the special consumption tax rate for multiple properties will be differentiated according to the number of housing units owned by the buying and selling families, and the tax rate for the second or more housing of the buying and selling families will be between 20% and 50% of the transaction difference according to the situation.

The housing consumption tax that we are talking about is actually a special real estate consumption tax. So what is Housing GST? The content includes both a tax on property flippers and a tax on high-end properties.

This measure can minimize the profits of property speculation, thereby reducing the enthusiasm and motivation of property speculation, and making the supply and demand of commercial housing more reasonable.

The executive meeting held on the 14th put forward ten key tasks to be focused on at present, which mentioned "accelerating the study and formulation of tax policies that reasonably guide individual housing consumption". Housing sales in 70 large and medium-sized cities **year-on-year**.

According to the data released by the National Bureau of Statistics on the 14th, in March 2010, housing sales in 70 large and medium-sized cities across the country were **year-on-year**, of which the sales of new residential buildings **year-on-year**, and the new commercial residential **year-on-year**.

One. For real estate enterprises, if the tax rate is higher than the normal tax calculation ** (development cost + reasonable profit below 20), if it is higher than 20% but less than 50% of the reasonable profit, it will be levied at 10% of the sales, if it is higher than 50% but less than 100%, 15% will be applied, if it is higher than 100% but less than 200%, 25% will be applied, and if it is higher than 200%, 35% will be applied.

Two. For those who speculate on real estate, the only family house is tax-free for more than 5 years, the second set owned by the family is taxed at 20%, and the tax rate is 50% for the second family owned by the family.

Three. If an individual buys a house, the only first house in the family, the tax rate is zero, and if he buys more than two houses, the tax rate is 30%. At the same time, it is stipulated that 85% of the income from land purchase shall be handed over to the treasury.

No, these are two completely different taxes. The concept of property tax: a property tax levied on the owner of the house based on the taxable residual value or rental income of the house.

The concept of enterprise income tax is the income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of China.

Article 4 of the Deed Tax Law of the People's Republic of China The tax basis of the deed tax is as follows: (1) The transfer of state-owned land use rights, land use rights, and house sales are transactions; (2) The gift of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land branch use right and the market for housing sales; (3) The exchange of land use rights and houses shall be the difference between the land use rights and houses exchanged. If the transaction in the preceding paragraph is significantly lower than the market and there is no justifiable reason, or the difference between the land use rights and houses exchanged is obviously unreasonable and there is no justifiable reason, the expropriation authority shall verify it with reference to the market.

If the difference between the transaction and the swap declared by the taxpayer is obviously low and there is no justifiable reason, the tax authorities shall verify and approve it in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

Qualified. 1. Different from the recently discussed real estate windfall tax, the windfall tax is directly aimed at the real estate speculation industry, and a high tax is levied on the income of the behavior of investing in more than two sets of non-improvement housing to curb investment speculation;

2. The "special real estate consumption tax" is levied on both the purchase of multiple properties and the purchase of "high-end houses" with high unit prices and large units, but we have not seen specific standards;

3. Chongqing's intention to include this tax in the ranks of "consumption tax" and not to introduce a new tax seems to be intended to avoid cumbersome legislative procedures.

Chongqing Municipal Policy on real estate, other good policies include: Chongqing's public rental housing is provided with construction land by ** in the form of allocation, and the cost of building a house is about 1 3 lower than that of ordinary Kaiyuan commercial housing. The rent of public rental housing only seeks to break even, not to pursue profits, and the rent of public rental housing is generally equivalent to 60% of the rental of similar commercial housing**.

In addition, in view of the fact that there is no special management agency for affordable housing, which has led to a lot of corruption and rent-seeking, Chongqing has stated that it will establish a special housing security bureau and also prepare to establish a special public rental housing administration bureau at the deputy bureau level, which are very targeted measures.