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There is no such provision.
The original intention of the real estate tax reform was to adjust the gap between the rich and the poor, not to regulate housing prices, and the second home should be levied lightly. For this purpose, the above-mentioned taxation provisions are obviously not in line with the original intention of the real estate tax reform, and they also lack operational feasibility in practice.
According to the issuance of No. 656, starting from March 1, 2015, the "Interim Regulations on Real Estate Registration" was officially implemented, and all cities and towns in the country must enter their paper real estate files into the electronic information database and establish a local housing information system; The housing information system of all cities above the prefecture level in the country must be connected to the Ministry of Housing and Urban-Rural Development, and cannot be postponed under any pretext.
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If the per capita area of 2 suites exceeds 80 square meters, 1-3% of the appraised value of the property will be levied
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In the countryside, it seems that one person lives more than 80 square meters to pay taxes, 2 people don't know the upper limit, in January 2019, I went back to my hometown village and said so, and also measured the size of the house and re-issued a new real estate certificate, and you can also change the owner of the house for the time being, I don't know how it will be later!
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1. It has not been fully implemented.
2. It's just that pilots are being done in some places.
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It's not clear what the upstairs says, how can the husband and wife count? How do I calculate my rural hukou? Does my bungalow count as a yard? It's more than 600 flats, and you don't cry to death when you pay taxes!
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The proportion of personal real estate tax paid for the first house: below 90 square meters, 90 to 140 square meters, 140 to 170 square meters 3%, and above 170 square meters 5%. Second suite: Doubled.
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March 1 is the real estate registration, not the start of the property tax, only the pilot cities have a property tax.
When will the property tax be levied nationwide, ** has not yet been set.
For households with two residences, the part of the per capita floor area of more than 80 square meters is regarded as luxury residential consumption, and the property tax is levied at the market appraisal price of 1% to 3% per year, and there is no deduction;
A property tax of 4% to 5% per annum is levied on the family's third home with no deductions;
A property tax of 10% per annum is levied on the family's fourth home and above, with no deductions;
Abolish the provision of the original Interim Regulations on Property Tax that individual residences can pay property tax at 12% of rental income;
All commercial properties are subject to property tax at 12% of rental income per annum;
The only one dwelling in a family is exempt from property tax.
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Confirm the registration of the right first, and provide a basis for the levy of real estate tax!
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From January 1, 2014, for households with two residences, the part of the per capita floor area of more than 80 is regarded as luxury residential consumption, and the property tax is levied at 1%-3% per year, and there is no deduction; For the third home of the family, the property tax is levied at 4%-5% per annum with no deductions; A family with a 4th or more dwelling is subject to a 10% property tax per annum with no deductions.
The Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development jointly issued a notice to make the following detailed provisions:
1. 20% individual income tax will be levied on the value-added income after the transfer of luxury residences. The Ministry of Finance and the State Administration of Taxation issued a notice that from January 1, 2014, the value-added income after the transfer of the residential property with a per capita construction area of more than 80 square meters (referring to the transfer price of the property minus the original purchase price) will be levied at a one-time rate of 20% Individual income tax. If the cumulative real estate tax paid for the property exceeds the individual income tax payable this time, the individual income tax shall be deemed to be zero; For the residential property with a per capita construction area of less than 80 square meters of the transferred family, individual income tax shall be levied at 1% of the transfer income, and the deduction method is as above; If the only residence of the family is transferred and the family has lived for more than 5 years, it is exempt from individual income tax.
For the transfer of commercial real estate, individual income tax shall be levied at 1% of the transfer income, and the deduction method is as above.
2. If the owner of a house with a per capita construction area of more than 80 square meters cannot find the original purchase invoice, the tax authorities shall entrust a real estate appraisal agency with national first-class qualification (randomly selected from the establishment of an institutional database) to refer to the same type of house in the same lot with market transaction records, or consult the local housing information system to evaluate the original purchase price of the property as the basis for tax calculation. The appraisal fee is charged from the lowest, but the appraisal fee is borne by the seller as a penalty for losing the original purchase invoice.
3. If the transaction price is significantly lower than the market guide price, the market guide price shall be used as the basis for calculating the real estate tax (similar to the second-hand housing transfer guide price currently implemented in Beijing, Shenzhen, Chengdu and other cities).
4. If an individual rents out a residence, his rental income must be paid at 20% of the individual income tax; For the operating properties (shops, office buildings, hotels, etc.) of individuals or enterprises and institutions, the real estate tax shall be paid at 12% of the rental income, and the tax department shall follow its provisions if otherwise stipulated.
5. Abolish the current provisions on the levy of business tax on the transfer of individual residences.
6. The owner (owner) of the property must hold all the above tax payment certificates, and the housing ownership management department can handle the real estate transfer procedures for him.
7. The real estate tax income of each town and the individual income tax income from the value-added income of the individual transfer of residential property shall be at the disposal of the local government and shall be used exclusively for the construction of affordable housing; If the surplus is intended to be used for other social security expenditures, it must be approved by the provincial people's government and reported to the competent department for the record.
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From January 1, 2014, for households with two residences, the part of the per capita floor area of more than 80 square meters is regarded as luxury residential consumption, and the property tax is levied at the market appraisal price of 1%-3% per year, without deducting the amount of the shouting; For the third home of the family, the property tax is levied at 4%-5% per annum with no deductions; For families with four or more dwellings, a property tax of 10% per annum is levied without deductions; Abolish the provision of the original Interim Regulations on Property Tax that individual residences can pay property tax at 12% of rental income; All commercial properties are subject to property tax at 12% of rental income every year, except for Mingshu as otherwise stipulated by the Ministry of Finance and the State Administration of Taxation. The family's only owner-occupied home is exempt from property tax.
Before December 31, 2013, all cities and towns in the country must enter their paper real estate files into the electronic information database and establish a local housing information system; Before December 31, 2013, the housing information system of all cities above the prefecture level in the country must be connected to the Ministry of Housing and Urban-Rural Development, and shall not be postponed under any pretext;
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If the husband and wife have two suites with a total of 80 square meters, the purchase will be limited if they buy again, and if the husband and wife only have one 80-square-meter house, there is no limit to purchase.
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At present, there are indeed advertisements in the market that use the "average price" to attract buyers. When some developers promote real estate, the average price may not be the overall average price of the buildings launched by the project, but the ** of the building with the lowest "average price". There is at least one building in the community, and the house type in these buildings is no different from the house type in other buildings in the community, whether it is the floor location or orientation, ventilation, and lighting are not the worst, but there may be no landscape, or the orientation of the building is affected by the direction of the building.
"Average price", as the name suggests, is of course the average ** of this real estate, which represents the overall price level of a project. However, the "average price" is not simply the arithmetic average of the lowest and lowest prices, but the developer formulates it according to the current market situation to recover costs and obtain profits.
When a real estate is put on the market, there is an "average price", through which the price of each unit in each building is calculated, which is an important criterion for the control of the entire real estate sales: it is the average price of the real estate. According to this average value, before pricing each household, the average price of each building in the community to be sold must be determined, and the price difference coefficient should be applied here, which is determined according to the different positions, different orientations, and different landscapes of each building in the general plan.
The proposed average price is multiplied by the coefficient for each building to arrive at the average sales price for that building.
The ** of each unit type is based on the difference between the vertical position (floor) and horizontal position (position in the first floor) of each unit and the different coefficients of each unit orientation, lighting, ventilation, etc. (of course, the coefficient of the house type with a good orientation and good location is high), and then multiply the average price of the building with the coefficient to obtain the ** per square meter of each household, and then multiply it with the area of each household to obtain the total price of a household. Therefore, when you choose a house, you will use the "average price" **, and you will not be able to buy your own suitable house.
Generally speaking, multi-storey properties are located on 4 or 5 floors. The high-rise floors are on the 6th-8th floors, and the location of the units is mostly east and west; The unit area of the multi-storey real estate with one ladder and two households is the most ** and the average price difference is 5 -8, and the high-rise is between 15 -20, lighting, ventilation, etc. (the coefficient of good orientation and good location is of course high), and then multiply the average price and coefficient of the proposed building to obtain the ** per square meter of each household, and then multiply it with the area of each household to get the total price of a household. Therefore, when you choose a house, you will use the "average price" **, and you will not be able to buy your own suitable house.
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There is no such thing. The reason for the reduction of the real estate certificate is inheritance, gift, or resale? Resale is subject to tax, not inheritance and gifting. The real estate tax has not yet been introduced, and there is no such thing as 80 square meters.
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To pay taxes, it is equivalent to transferring the proportion of the house held by another person and selling it to you. This part of the money needs to be paid. Consult your local area for specific standards.
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It is paid by the buyer, and the deed tax is the tax that must be paid by the state in the sale and purchase of the house, and is generally taxed at the rate of the house price indicated in the contract (except for the preferential deed tax of the housing fair), and the deed tax is collected by the state. There is no doubt about this, whether it is the purchase and sale of commercial housing or stock housing, it must be paid. The deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rate varies in different provinces, municipalities and autonomous regions), and the deed tax to be paid for ordinary commercial housing is halved, i.e.
Buying a second-hand house: The deed tax for non-ordinary residential buildings should be doubled. According to the national regulations, the deed tax must be paid to the state for the purchase and sale of houses, and the collection standards are:
3% of ordinary and high-end residences are borne by the buyer. Local regulations stipulate that a house must meet three conditions at the same time before it can be recognized as ordinary housing. The 3 conditions are:
The building floor area ratio of the residential community is above and above, and the construction area of a single set is less than 140 (inclusive) square meters, and the actual transaction price is lower than the average transaction price of housing on the same level of land.
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