How to calculate the deed tax of the second house The criteria for determining the second suite

The deed tax for the second house is 3%.

According to the notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of the State Administration of Taxation on adjusting the preferential policies for individual income tax on deed tax in real estate transactions (Cai Shui [2010] No. 94).

1. The payment regulations for the first house are as follows:

1. If an individual purchases an ordinary house, and the house is the only house of the family, and the unit area of the ordinary commercial house purchased is less than 90 square meters (including 90 square meters), the deed tax shall be implemented at 1%;

2. If the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be reduced by half, that is, the effective tax rate is;

3. If the area of the purchased residential unit is more than 144 square meters, the deed tax rate shall be levied at 3%.

2. The payment regulations for the second suite are as follows:

The purchase of non-ordinary housing, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%.

If you purchase a second house in accordance with national regulations, the deed tax rate is not preferential policies, and the deed tax rate is paid at 3% of the house price; Refer to the national regulations: the standard for levying deed tax on the first purchase of ordinary housing: within 90 square meters and within 144 square meters, non-first-time buyers or more than 144 square meters shall be paid at 3%, and non-ordinary houses shall be paid at 3%.

When paying deed tax, how to identify a second house?

1. If you have bought a house with a loan, you can find the property through the housing registration system, and then take out a loan to buy a house - it is counted as two sets.

2. If you have bought a house with a loan and later sold it, you can't find the property through the housing registration system, but you can find the loan record in the bank collection system, and then take out a loan to buy a house - it is counted as two sets;

3. If you have bought a house in full, you can check the property through the housing registration form system, and you can buy a house with a loan - it is counted as two sets.

Fourth, I bought a house in full, and later sold it, and the housing registration system could not find the property, so I took out a loan to buy a house - the first one.

5. If the local housing registration system does not have the conditions for inquiry, the bank shall conduct due diligence to verify that the buyer already has one house, and then buy another house - two sets will be counted.

6. If there are two commercial loan records under the individual's name, one has been paid off and the other has not been paid off, and the reloan is recognized as three suites.

7. The individual has a commercial loan record of two houses under his name, all of which have been paid off and **, and can provide proof of two houses **, in this case, although the individual has no house in his name, it will also be regarded as three houses when refinancing.

8. If there is a commercial loan in the name of the individual that has been paid off, and the other is a provident fund loan that has also been paid off, at this time, whether you apply for a provident fund loan or a commercial loan and then buy a house, it will be regarded as three suites.

9. Husband and wife, one party buys a house before marriage and uses a commercial loan, and the other party buys a house before marriage with a provident fund loan, and after marriage, the two want to take out a joint loan in the name of the husband and wife.

10. If one of the husband and wife has a house before marriage but has no loan record, and the other party has a loan record before marriage but has no real estate in his name, the loan application for buying a house after marriage is regarded as three suites.

"Second suite" is the abbreviation of the second ordinary self-owned house, which refers to the housing loan house that is identified by the borrower's family (including the borrower, spouse and minor children) as a unit, and the per capita housing area of the borrower's family is higher than the local average, and the borrower's family applies for a housing loan again. The current standard for second homes is to take the family as a unit, both to recognize the house and to subscribe for the loan, and the non-local person holding the house loan also needs to provide the tax certificate of the place where the house is to be purchased for more than 1 year or the certificate of social insurance payment, otherwise it will be calculated according to the second home loan.

When defining the second house of deed tax, although there are still some differences in each region, it is mainly based on whether there is a house in the name or whether there is a loan behavior to distinguish it, which is mainly divided into the following situations:

1. Now most cities are to check the loan record under the applicant's name, with the family as the unit, there is a record of applying for a mortgage loan under the name, regardless of whether the loan is paid off or not, applying for a loan again will be regarded as the second house.

2. As a family unit, the records of my spouse and minor children in the housing purchase system will be queried, unless it is a given or inherited property, and the others are counted as the second house as long as there is a house in the name.

Difference Between Second Suite and First Suite:

1. Down payment ratio.

Some cities are restricted, so you can only buy, up to two houses, and the requirements for the second home are relatively high, the minimum down payment ratio for the regular first home is 20%, and the minimum down payment ratio for the second home is 40%.

2. Difficulty of borrowing.

It is difficult to apply for a loan for the second set of Suinoisy housing, and the requirements for the applicant are relatively high, especially when the bank is short of funds, it is even more difficult to pass.

3. Tax rate. In addition to the 10% increase in the interest rate of the home mortgage, the second home is not eligible for the preferential deed tax, which is charged at 3% regardless of the size. Jiwu real estate encyclopedia, more must know to buy a house.