2022 Housing Expropriation Policy, New Housing Tax Policy 2022

The policy can be found below:

Compensation standards for the exchange of property rights. Calculated on the basis of the floor area of the demolished house. That is, the compensation standard for the property right exchange method is the floor area of the demolished house.

Among them, the part of the repayment area equal to the original area shall be calculated according to the structural difference of replacement**; The part of the repayment area exceeding the original area shall be settled according to the commercial housing **; The part of the repayment area that is less than the original area shall be settled according to the reset** combined into a new degree.

The compensation standards for housing expropriation are as follows:

1. The housing compensation fee shall be classified according to the structure and depreciation degree of the house to be demolished, and shall be calculated according to the unit price of square meters;

2. The turnover compensation fee shall be classified according to the temporary living conditions, and the monthly subsidy shall be given according to the population of the households of the demolished houses;

3. The incentive compensation fee shall be determined according to the actual local situation.

Legal basisArticle 19 of the Regulations on the Expropriation and Compensation of Houses on State-owned Land.

The compensation for the value of the expropriated house shall not be lower than the market for similar real estate of the expropriated house on the date of the announcement of the expropriation decision**. The value of the expropriated house shall be assessed and determined by the real estate appraisal agency with corresponding qualifications in accordance with the housing expropriation appraisal method.

If there is any objection to the value of the expropriated house determined by the assessment, it can apply to the real estate appraisal agency for a review of the assessment. If there is any objection to the review result, you can apply to the real estate appraisal expert committee for appraisal.

Housing expropriation assessment measures by the competent department of housing and urban-rural construction, in the process of formulation, should be open to the public to solicit opinions.

What is the procedure for the expropriation of the house.

1. The people's organizations at the municipal and county levels shall organize relevant departments to demonstrate and revise the expropriation compensation plan, publicly solicit public opinions and make corresponding revisions, and promptly announce the relevant information;

2. The people at the municipal and county levels shall conduct a social stability risk assessment in accordance with relevant regulations, and if a large number of expropriated persons are involved, it shall also be discussed and decided by the executive meeting;

3. If the majority of the expropriated persons believe that the expropriation compensation does not comply with the provisions of the law due to the need to expropriate houses for the reconstruction of the old urban area, the people at the municipal and county levels shall organize a hearing attended by the expropriated persons and public representatives, and revise the plan according to the hearing;

4. The people at the city and county level shall make a decision on housing expropriation and announce it in a timely manner;

5. The housing expropriation department shall organize the investigation and registration of the ownership, location, use, and construction area of the houses within the scope of housing expropriation according to the housing expropriation decision, and publish the results of the investigation;

6. The value of the expropriated house shall be assessed by the real estate appraisal agency with corresponding qualifications in accordance with the housing expropriation assessment method, and the real estate appraisal agency shall be selected by the expropriated person through consultation, and if the negotiation fails, it shall be determined by the majority of the person and random selection;

7. The housing expropriation department shall negotiate with the expropriated person on the compensation method, compensation amount and payment period, the area and location of the house used for property rights exchange, relocation fee, temporary resettlement fee or turnover house, loss of production and business suspension, relocation cycle, transition mode and transition period, etc., and enter into a compensation agreement;

8. If an agreement cannot be reached for any reason, the people at the city and county level who made the decision on housing expropriation shall make a compensation decision and make an announcement within the scope of housing expropriation;

9. After the people at the city and county level who made the decision to expropriate the house compensate the expropriated person, the expropriated person shall complete the relocation within the time limit agreed in the compensation agreement or the compensation decision;

10. After the relocation of the expropriated person is completed, the housing expropriation department shall be responsible for the demolition and reconstruction of the expropriated house, and if the expropriated person refuses to relocate during the relocation period, the people of the city or county who made the expropriation decision may apply to the people's court for compulsory enforcement in accordance with the law.

1. New policy on house deed tax in 2022: the deed tax rate is 3% to 5%.

2. If the ownership of land and houses is transferred, the units and individuals who bear it need to pay the deed tax in accordance with the regulations. Each province, autonomous region, or municipality 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.

3. If the ownership of land and house is changed between husband and wife during the existence of the marital relationship, the legal heirs shall be exempted from deed tax if they inherit the ownership of land and house.

1. If the purchase is the first house: when the transaction is carried out, when the area of the house is less than or equal to 90 square meters, the deed tax rate is 1%. When the area of the house traded is greater than 90 square meters, the deed tax rate of the house will be halved on the original basis, that is, the deed tax rate is.

2. If the second house is purchased: when the area of the house is less than or equal to 90 square meters, the deed tax rate is 1%. When the area of the house is more than 90 square meters, the deed tax rate of the house is 2%.

3. If the new house or second-hand house purchased is the third house or more units: regardless of the size of the house, the house deed tax rate is 3%, and there is no reduction or exemption.

The deed tax for the purchase of a house is generally paid within 90 days after the filing of the house.

According to Article 1 of the Provisional Regulations on Deed Tax, the units and individuals who transfer the ownership of land and 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 these Regulations.

Paragraph 1 of Article 16 of the Administrative Measures for the Sales of Commodity Housing stipulates that when selling commercial housing, the real estate development enterprise and the buyer shall enter into a written contract for the sale and purchase of commercial housing.

The first paragraph of Article 10 of the Administrative Measures for the Pre-sale of Urban Commercial Housing stipulates that for the pre-sale of commercial housing, the developer shall sign a pre-sale contract with the purchaser. The developer shall, within 30 days from the date of signing, go through the registration and filing procedures for the pre-sale contract of commercial housing with the real estate management department and the municipal and county people's land management department.

The new tax policies for home sales in 2022 are as follows:

1. Deed tax on first-hand housing transactions: The deed tax to be paid for buying a new house is 3-5% of the total purchase price, and the tax rate is different in different provinces, municipalities and autonomous regions. Repair**:

It is charged according to the floor area multiplied by a certain amount. Property management fee: paid after the delivery of the house, and the specific grade rate shall be implemented according to the provisions of the local price department;

2. The deed tax for non-ordinary residences should be doubled. Regardless of whether the property rights have been obtained for less than two years. If the house capital is less than five years, the business tax shall be paid according to the regulations:

If the property right has been obtained for two years, it will be exempted, and if it has not exceeded two years, it will be paid according to the house price; Value-added tax: If the ordinary residence is transferred for less than 5 years (inclusive), the VAT shall be paid according to the sales price minus the cost price of the house, and it shall be exempted from payment after 5 years. If the non-ordinary residential property is transferred for less than 5 years (inclusive), the full VAT shall be paid according to the sales price, and if the transfer is more than 5 years old, the VAT shall be paid according to the sales price minus the cost price of the house.

Income tax: Exemption for five years of property rights, less than five years of 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. Stamp duty of 10/10,000.

The transaction fee is based on the price of the house.

Legal Analysis: New Housing Tax Policy in 2022: Taxes and Fees Payable by Buyers:

1. Deed tax: the first purchase of the house is assessed within 90 square meters - 144 square meters, more than 144 square meters or non-first 3%, the buyer pays. 2. Stamp duty:

Housing payment. 3. Transaction fee: 3 yuan per square meter.

4. Surveying and mapping fee: yuan square meter. 5. Ownership registration fee and certificate collection fee:

Generally, it is within 200 yuan. The process of housing transaction: 1. Both parties to the transaction go to the real estate registration center to verify the property rights.

2. The two parties sign the house sale contract. 3. Pay the purchase price. 4. Pay taxes according to the tax amount approved by the tax department.

5. Complete the transfer. 6. Deliver and complete the delivery of the property. Deed Tax:

The appraised amount of the first home purchase is 90 square meters - 144 square meters, stamp duty: the house payment; More than 144 square meters or non-first 3%, the buyer pays and so on.

Legal basis: Article 3 of the Provisional Regulations of the People's Republic of China on Real Estate Tax shall be calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification. If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

The compensation standards for the expropriation of houses are as follows:

1. If the expropriated residential house is less than 40 square meters, the relocation fee shall be compensated at 500 yuan per household; If it is more than 40 square meters, the compensation will be increased by 100 yuan for each additional 20 square meters;

2. The temporary resettlement fee for residential houses is 12 yuan per square meter per month within the urban area and 6 yuan per square meter per month outside the urban area;

3. For the unregistered building that is attached to the house or has not been recognized as a legal building or has exceeded the approval period, a certain amount of economic compensation will be given according to the construction time, and 300 yuan square meter will be compensated according to the residual value.

What are the procedures for expropriation of houses.

The procedure for expropriation of the house is as follows:

1. The local expropriation administrative department shall formulate the expropriation compensation plan and submit it to the local government, and make an announcement and solicit opinions;

2. Publish the solicitation of opinions and amendments;

3. The people conduct risk assessment and pay full earmarking;

4. The expropriation decision is made and announced, and no one files an administrative lawsuit or administrative reconsideration after the announcement period, the expropriation will begin.

Legal basis: Article 17 of the Regulations on the Expropriation and Compensation of State Housing.

The compensation given to the expropriated person by the people at the city and county level who made the decision to expropriate the house includes:

1) Compensation for the value of the expropriated house;

2) Compensation for relocation and temporary resettlement caused by the expropriation of housing;

3) Compensation for the loss of production and business suspension caused by the expropriation of housing.

The people at the municipal and county levels shall formulate subsidies and incentives to give subsidies and rewards to the expropriated persons.

1. Compensation for the value of the expropriated residential house: the amount of compensation for the value of the expropriated residential house, the assessed unit price of the real estate market of the expropriated house, and the area of the expropriated house. 2. Subsidies (subsidies) and incentives for the expropriation of residential housing:

1) 15% of the subsidized area of the expropriated multi-storey residential houses according to the construction area of the expropriated houses; (2) If the expropriated person completes the contract and relocates within the contract period, the contract reward area of 82 will be given. If the whole building is completed and relocated within the contract period, each household will be given a monetary reward of 3 assessments. (3) If the expropriated person completes the contract and relocates within the contract period, the part of the total area of the building area, the subsidy area and the contract reward area is less than 452, and the insufficient part shall be subsidized according to 80% of the assessed unit price.

If the family of the expropriated person is an urban subsistence allowance household or a marginal subsistence allowance household, a subsidy of 100% of the assessed unit price will be given (i.e., the part less than 452 will be given free of charge). 4) The construction area of the residential houses actually used for commercial operation shall be subsidized according to 30% of the difference between the appraisal of similar real estate market transactions** and the appraisal of the residential housing market** in the dry and deficit area. 3. Temporary resettlement fee:

1) The amount of compensation for the temporary resettlement of the expropriated residential house, the monthly market rental unit price per square meter of the house in the expropriated area, the floor area of the expropriated house (if it is less than 40 square meters, it is calculated according to 40 square meters), and the number of months. The monthly market rental unit price of similar residential houses in the expropriated area is 15 yuan per square meter. (2) If the expropriated person chooses monetary compensation, a one-time temporary settlement fee of 6 months will be given.

3) If the expropriated person chooses to exchange the property rights of the house, the temporary resettlement fee shall be paid quarterly after the signing of the expropriation compensation agreement, and the transition period shall not exceed 27 months; If the transitional period agreed in the agreement is exceeded, the temporary placement fee will be doubled from the month of overdue. The transition period is calculated from the date of signing the expropriation compensation agreement. 4. Relocation fee:

The relocation fee is calculated and paid at 1,000 yuan per household. 5. Facility relocation fee: For the relocation of air conditioning, cable broadband and other facilities of the expropriated house, each household will be compensated with a total of 500 yuan.

Article 47 of the Land Management Law shall compensate for the expropriation of land in accordance with the original use of the expropriated land.