The business tax of the second suite of Jiangjin Real Estate Fair can be exempted

Article 15 of the Provisional Regulations of the People's Republic of China on Value-Added Tax stipulates that the following seven items are exempt from VAT:

self-produced agricultural products sold by agricultural producers;

contraceptives and paraphernalia;

antique books; Imported instruments and equipment directly used in scientific research, scientific experiments and teaching;

Imported materials and equipment provided by foreign ** and international organizations without reimbursement;

Direct import of items for the exclusive use of persons with disabilities by organizations of persons with disabilities;

The article which I sold for one's own use.

In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of VAT shall be stipulated by ***. No region or department may stipulate tax exemption or tax reduction items.

The Provisional Regulations on Business Tax stipulate that the tax exemption items of business tax are:

1) Nursing homes, nurseries, kindergartens, and welfare institutions for the disabled provide parenting services, marriage introductions, and funeral services.

2) Labor services provided by individuals with disabilities, i.e., services provided by persons with disabilities to society.

3) Medical services provided by hospitals, clinics and other medical institutions.

4) Educational services provided by schools and other educational institutions, and labor services provided by students on work-study programs.

5) Agricultural machine farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training business, poultry, livestock, aquatic animal breeding and disease control.

6) Ticket income from cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, calligraphy and painting institutes, libraries, and cultural relics protection units, and ticket income from cultural activities held by religious sites.

7) Technology transfer income obtained by scientific research institutions.

8) Self-employed college graduates, scientific and technological personnel, demobilized soldiers, registered unemployed, groups with employment difficulties, returnees, farmers to start a business in the local area and migrant workers return to their hometowns to start a business, enterprises to start employment through entrepreneurship, for eligible enterprises in the newly added positions, the current year of new recruitment of qualified personnel, with a term of more than 1 year of labor contract and payment of social insurance premiums, within 3 years according to the actual number of employees to deduct business tax, urban maintenance and construction tax, education surcharge and enterprise income tax. The quota standard is 4,800 yuan per person per year; Demobilized military cadres engaged in self-employment shall be exempted from business tax for three years from the date of obtaining the tax registration certificate; If the returned migrant workers are engaged in self-employment in the district of the city (prefecture), the business tax threshold is 5,000 yuan per month, and the business tax threshold is 4,000 yuan in the district of the county (city).

In addition to the above items, the tax reduction and exemption items of business tax shall be stipulated by ***, and no region or department shall stipulate tax exemption and tax reduction items.

If a taxpayer concurrently engages in tax exemption or tax reduction items, the turnover of tax exemption and tax reduction items shall be separately calculated, and if the turnover is not separately calculated, no tax exemption or tax reduction shall be allowed.

The deed refund tax is a house purchase subsidy issued by the local government, and the local finance department is consulted for details, and the state has not issued a deed tax exemption policy, as follows;

1) For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), 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%.

The minimum down payment ratio for a second house is adjusted to no less than 40%, that is, 4 percent, which means that residents can pay 600,000 less down payment when buying a second house of 2 million. Ordinary housing sold for more than 2 years (including 2 years) is exempt from business tax.

The down payment on CPF loans has been reduced to 2%.

In terms of provident fund policy, the down payment ratio for the first home is 20%; For owning a home with a paid loan and then buying a regular owner-occupied home, the minimum down payment is 30%, compared to 60% previously.

The interest rate on the loan has not yet been specified.

According to a bank personal loan source, although the new policy has made it clear that the down payment for the second house will be reduced, the loan interest rate is not clear, and it is still difficult to avoid the interest rate rise with reference to the bank's peer practice. The specific amount of increase depends on the buyer's qualifications, credit and other comprehensive conditions.

1. Identified as the first house.

Contributory family (including borrower, spouse and minor children). The same below) has no housing and no loan records (including commercial bank loan records). The loan applied for by the borrower shall be recognized as the first house.

2. Identified as a second suite.

If the depositing employee's family already has a house or a loan record in its name, the loan applied for by the borrower shall be recognized as the second house.

If the depositing employee's family already has a house in its name and has a loan record, and the depositing employee's family issues the same housing formalities, the loan applied by the borrower shall be recognized as the second house.

If there are already two loan records in the name of the depositing employee family and the two loans issued by the depositing employee family are the same housing formalities, the loan applied by the borrower shall be recognized as the second house.

1. Business tax (

1.Ordinary residences are exempted from payment after five years, and housing reform is exempted; The full amount is paid in less than five years.

2.For non-ordinary residences, the full amount is paid for less than five years, and the difference is paid for five years.

2. Individual income tax (1%) Ordinary residential buildings are exempted from payment after five years, and those who have two or more houses under their names must pay 1% or 20% of the difference (additional 2 land appreciation tax for shops).

3. Deed Tax: If there is no housing certificate in the place where the household registration is located, and the area is less than 90 1%, more than 90 less than 144 2%, more than 144 or 4% of non-ordinary residences, no matter how big it is, 4% shall be paid

Fourth, the transaction service fee is 6 yuan for commercial housing, 3 yuan for housing reform, and 8 yuan for non-complete residential buildings

5. Appraisal fee If the transaction report (5) is issued

6. Land transfer fee (commercial housing exempted) area Total floor * graded lot **.

7. Maintenance ** multi-storey 35 yuan, high-rise 65 yuan (the first purchase and sale of housing reform is exempt).

8. Production cost: 80 yuan (including 60 yuan for registration and 20 yuan for pictures) (420 yuan for shops).

A breakdown of the loan fees.

1. Appraisal fee 5 of the appraisal price

2. Mortgage service fee: 1% of the loan amount

3. Mortgage registration fee The amount of the loan.

4. Stamp duty of the loan amount.

5. Zhengxin guarantee fee 3 of the loan amount

6. Agency fee of 400 yuan.

The following are the fees for the sale and transfer of second-hand houses, please refer to:

1. Deed tax (paid by the buyer): ordinary residential buildings are levied according to the purchase price; The first house below 90 square meters is levied at 1% of the purchase price; Non-ordinary residential buildings are levied at 3% of the purchase price (ordinary residential buildings should meet three conditions at the same time, and the building floor area ratio of the residential community is below that; The construction area of a single set is less than 144 square meters; The actual transaction** is lower than the average transaction of residential properties on the same level of land** times for ordinary residences, otherwise it will be treated as non-ordinary residences. ）；

2. Business tax (paid by the seller): the real estate certificate has been obtained for less than 5 years, and the non-ordinary residential property that has obtained the property ownership certificate for 5 years is levied according to the difference, and the ordinary residential property has been exempted for 5 years;

3. Individual income tax (paid by the seller): charged at 1% or 20% of the transaction difference;

4. Transaction fee: 6 yuan square meters, both parties pay half;

5. Registration fee: 80 yuan, to be paid by the buyer.

6.If you are trading through an intermediary, you also need to pay a certain intermediary fee, which requires you to consult the relevant intermediary company as the fees of each intermediary company are currently different.

Pros: The cost is only 3 of the deed tax, eliminating the need for a business tax (1 of the total amount or 20 of the difference) Disadvantages: Rite? The product delivery of the house can not find the owner to solve the quality problem! If you sign a contract that stipulates a transfer fee.

Whether or not to collect business tax is based on whether you have lived in the property for 5 years: if you have obtained the real estate certificate for less than 5 years, you will be charged according to the house price, and if you have obtained the property ownership certificate for 5 years, you will be charged according to the difference, and if you have obtained the property ownership certificate for 5 years, you will be exempted from the ordinary residence.

So you can choose to buy a house that has been owned for more than five years, so that you can avoid business tax.

But you need to be careful not to believe those who say that the transfer will be made after 5 years, which is very risky and the interests cannot be guaranteed.

Please refer to the cost of transferring the second-hand housing transaction.

1。Deed Tax: Deed Tax for 2 Suites or 3 for Suites over 144 sq.m., 1 for First Suites with an area of less than 90 sq.m.

2。Sales tax on transactions** for at least 5 years).

3。Personal income tax 1 of the transaction price

Transaction fee: 6 yuan m2;

5。Transfer registration fee 80

6。Ownership certificate check file, real estate certificate decal 80 yuan.

7。Assess the fluctuation of intermediary fees and negotiate them on a case-by-case basis.

Specific**number, listing consultation map**, fear of hurting the slate sick.

Individual income tax: 350,000 x 1% = 3,500 yuan.

Deed tax: According to what you said about the first house purchase, rural household registration, and 73 square meters, you do not need to pay deed tax, but you must go to the local place to get a certificate of no house.

Business tax: 350,000 yuan for less than five years.

Stamp duty: 350,000 x 1/1000 = 350 yuan.

Transaction fee: 6 yuan square 73x6 = 438 yuan land fee: 80 yuan square 73x80 = 5840 yuan property right fee: yuan square yuan.

1. Objects of enjoyment.

From April 9 to 12, 2015, the commercial houses traded at the main venue and Shuangfu branch venue of the Jiangjin District Spring Housing Fair, as well as the second-hand houses traded during this period.

Second, the content of the policy.

1. Exemption from transfer handling fee (commercial housing: 3 yuan square meters, second-hand housing 6 yuan square meters) 2. Exemption of land and housing registration fees (80 yuan sets).

3. The deed tax will be subsidized at 50%.

Note: Non-residential buildings are not eligible for the above policies).

Among the preferential policies of the major participating real estate companies, Jiuding Yujiangshan has the lowest discount, a one-time discount on the 15th floor of the house, a huge discount on the mortgage, and zero monthly payment, down payment, and provident fund on the 33rd floor.

Since it is more cost-effective for parents to increase and increase, and they will be protected by law as well as after the increase.

Has the real estate certificate been registered for 5 years? If it is transferred by gift, it will incur a relatively high personal income tax, (the income from the sale of the house minus, the gift, and the reasonable tax should be paid on the transfer of the property) * 20%. However, it will be more economical to transfer the ownership.

Go to the notary office to do a gift notarization, and then go to the local taxation bureau to apply for tax exemption, which can be exempted from business tax and individual income tax. Then there are some miscellaneous fees such as assessment fees and the like to pay. If your house is 5 years old, you can buy and sell it directly.

Pay a deed tax and add some miscellaneous fees. For details, please consult the local intermediary company. To sum up, it is directly handled according to the transaction after 5 years, and it is handled according to the gift for less than 5 years.

The sale and transfer of ownership is good, and it is not suitable to be gifted and transferred.