Deed tax on second properties from 2015 onwards

The state stipulates that the standard of deed tax levied 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%; Therefore, the deed tax on the second property is paid at 3% of the house price.

1. The deed tax for buying a second home is 3%, regardless of the size;

2. In addition to the deed tax of 3%, business tax is also required, which varies from place to place, personal income tax of 1%, the cost of housing is 85 yuan, and other fees paid by local transfer;

3. If you buy a house in full, you can pay tax and transfer the property according to the lowest local guide price, which is lower than the actual transaction price. Assuming that the actual transaction price is 1 million and the guide price is 8,000, that is, the total price is 840,000, you can pay taxes and transfer ownership according to 840,000; If it is a loan, it can be transferred according to 4 taxes, and the appraisal price is lower than the actual transaction price;

Fourth, the first article said that if you count two houses, you will pay more deed tax than buying the first house.

3% tax on the deed of the second home purchase.

Collection standard: The tax rate of deed tax is 3%, and the preferential tax policy is no longer enjoyed.

Calculation formula: deed tax payable = transaction** (or market guide price) 3% of the second-hand house is taxed with reference to the market price.

Collection standard: The tax rate of second-hand deed tax is 3%, of which half is levied on individuals who purchase the first ordinary house.

Calculation formula: deed tax payable = transaction ** (or market guidance price) 3% (or tax basis: transaction **, if the transaction ** is significantly lower than the market ** without justifiable reasons, the collection authority shall refer to the market ** for verification.)

The deed tax of the second house is 3% of the total amount of the house, no matter how big or small it is not in the preferential deed tax policy, at present, when the land use right and the ownership of the house are transferred, the deed tax needs to be paid, and when all the property rights of the house are obtained through gift exchange and other methods, the deed tax is also required to be paid, and when buying a second-hand house, it is generally paid to the deed tax collection authority on the day when the contract for the transfer of other houses is obtained.

A few precautions for buying an imitation party and buying a second suite:

1. Learn more about the relevant regulations of the bank for the loan to buy a second house, some banks have relatively high requirements for the second house, especially if you plan to apply for a housing provident fund loan, you generally need to pay off the loan of the previous house before you can apply for a loan for the second house.

2. Although you have had the experience of buying a house, you must not ignore the details of formulating the purchase contract.

The deed tax for the second house is 3%, and the deed tax payment regulations are 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 the second set of improved housing for families 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%;

3. The deed tax shall be levied at the rate of 3% for individuals who purchase the third or more houses of the family and non-residential houses, regardless of the area.

Legal basisArticle 4 of the Deed Tax Law of the People's Republic of China.

Basis of deed tax:

1) The transfer of land use rights, the sale and purchase of houses, and the transaction determined by the contract for the transfer of land and housing ownership, including the price corresponding to the currency to be delivered and the goods in kind and other economic benefits;

2) The exchange of land use rights and houses is the difference between the land use rights and houses exchanged;

3) The donation of land use rights, housing gifts and other acts of transferring land and housing ownership without ** shall be approved by the tax authorities in accordance with the law with reference to the land use right and the market for housing sales.

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

Article 3. The deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

Provinces, autonomous regions, and Xingqing Municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

Legal analysis: The average price of the second home deed tax for various types of houses is lower than the market guide price of the housing authority in each district

1) Deed tax of the buyer's first house with an area of less than 90 square meters: 1% of the assessment**;

2) The first set of deed tax for the buyer with an area greater than 90 and less than 144 square meters is: assessed **;

3) Higher than the market guidance of the district**, with an area greater than or equal to 144 square meters, the buyer is not the deed tax of the first second property or the deed tax of more than two properties: 3% of the assessment**.

Legal basis: Deed Tax Law of the People's Republic of China

Article 1 Units and individuals who transfer the ownership of land or houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.

Article 2 The term "transfer of land and housing ownership" as used in this Law refers to the following acts:

1) the transfer of land use rights;

2) the transfer of land use rights, including **, gifts, and exchanges;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., the deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate shall be 3 to 5 percent.

The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

According to the Notice on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions issued by the Ministry of Finance of the People's Republic of China, the deed tax shall be levied at a reduced rate of 1% for individuals who purchase a second improved house for a family with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%;

Suppose you buy a second house of 80 square meters with a total price of 1.2 million yuan. The original deed tax is implemented at 3%, which is 10,000 yuan; After the new policy, it will be implemented according to 1%, as long as 10,000 yuan is paid.

Suppose you buy a second house of 110 square meters with a total price of 2 million yuan, and the original deed tax is implemented at 3%, which is 60,000 yuan; The deed tax before the new policy car is implemented at 2%, as long as 40,000 yuan is paid.