How many square meters of the house is exceeded, what taxes are paid

The deed tax for houses over 80 square meters is paid at the rate of the house price for the first time and 3% for the non-first buyer.

Refer to the national regulations: the standard for levying deed tax on the first purchase of ordinary housing: within 90 square meters to 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%. Whether it is a commercial house or a stock of housing for the sale and purchase of payment.

Law of the People's Republic of China on the Administration of Tax Collection

Article 90. The specific measures for the collection and management of cultivated land occupation tax, deed tax, agricultural tax and animal husbandry tax shall be formulated separately. The collection and administration of customs duties and customs taxes shall be carried out in accordance with the relevant provisions of laws and administrative regulations. Article 88.

In the event of a dispute between a taxpayer, a withholding agent or a tax guarantor and the tax authorities, they must first pay or release the tax and overdue fees or provide corresponding guarantees in accordance with the tax payment decision of the tax authorities, and then apply for administrative reconsideration in accordance with the law; Those who are dissatisfied with the administrative reconsideration decision may file a lawsuit with the people's court in accordance with law. If a party is dissatisfied with the penalty decision, compulsory enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration in accordance with the law, and may also file a lawsuit with the people's court in accordance with the law. If a party fails to apply for administrative reconsideration or file a lawsuit with the people's court within the time limit for the penalty decision of the tax authority, and fails to perform it, the tax authority that made the penalty decision may take the compulsory enforcement measures provided for in Article 40 of this Law, or apply to the people's court for compulsory enforcement.

The following houses are subject to tax:

1.Real estate tax: Real estate tax is a property tax levied on property owners based on the taxable residual value of the house or rental income.

2.Deed tax: Deed tax is a tax levied on the inheritor of land and house ownership when its ownership is transferred. Enterprises and individuals that have acquired land and housing ownership within the territory of China shall pay deed tax in accordance with the law.

3.Individual income tax: Individual income tax is levied on the income obtained from the individual's own housing according to the item of "income from property transfer".

Individual income tax is exempted for income obtained from the transfer of a house for personal use for more than 5 years and is the only living house of the family.

1. What tax should be paid for a house with an area of more than 140 square meters?

1. The deed tax shall be paid for the house area of more than 140 square meters. If an individual buys the first house of Song Dayuan with an area of more than 140 square meters, it is necessary to pay the deed tax according to the house price, and if it is the second house purchased, the deed tax needs to be paid at the rate of 2%.

2. Legal basis: Article 208 of the Civil Law of the People's Republic of China.

The establishment, alteration, transfer and extinction of real estate rights shall be registered in accordance with the provisions of law. The creation and transfer of movable property rights shall be delivered in accordance with the provisions of law.

Article 209.

The creation, alteration, transfer and extinction of immovable property rights shall take effect upon registration in accordance with law; Without registration, it shall not take effect, unless otherwise provided by law.

The ownership of natural resources that belong to the State in accordance with the law may not be registered.

2. What are the materials that need to be prepared to buy a house?

1. The marriage certificate, ID card, and household registration book of both married husband and wife;

2. A copy of the applicant's ID card;

3. The original income certificate of the applicant;

4. The applicant's original certificate of provident fund deposit, etc.

If an individual buys the first house with an area of more than 140 square meters, he or she needs to pay the deed tax according to the house price, and if the second house is purchased, he needs to pay the deed tax at the rate of 2%.

How much deed tax does a 140 square house get, and the score is different:

1. For the first purchase of a new ordinary house, a certificate of no house shall be issued, and the deed tax shall be paid;

2. For non-first-time purchases of ordinary commercial housing, the deed tax shall be paid at 3% of the file;

3. For the first purchase of ordinary second-hand houses, a certificate of no house shall be issued, and the deed tax shall be paid according to the certificate;

4. For non-first-time purchases of ordinary second-hand houses, the deed tax shall be paid at 3%;

5. For the first purchase of non-ordinary commercial housing, the deed tax shall be paid at 3%;

6. For non-first-time purchases of non-ordinary second-hand houses, the deed tax shall be paid at 3%;

7. For the first purchase of a new commercial house, the deed tax shall be paid at 3%;

8. For non-first-time purchases of second-hand commercial houses, the deed tax shall be paid at 3%.

What taxes do I have to pay to buy a house?

1. Transfer costs (1) Deed tax.

For first-time buyers below 90 square meters, 1% shall be paid for 90-140 square meters, and 3% of the house price shall be paid for more than 140 square meters.

2) Business tax: The property right of the house is exempted for five years, and the house price is paid according to the house price if it is not more than five years.

3) The property rights of houses subject to LAT shall be exempted for five years, and those that have not exceeded five years shall be exempted according to the house price% paid.

4) Income tax: Exemption for five years of property rights, less than five years of payment at the rate 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.

5) Housing transaction fee shall be paid according to the construction area of 6 yuan square meter.

6) Housing property registration fee: RMB.

7) The housing appraisal fee shall be paid according to the appraisal amount.

2. Non-ordinary residential transactions.

The deed tax shall be paid at 5% of the house price, and the business tax, land value-added tax, income tax, and stamp duty of 10/10,000 shall be paid according to the provisions regardless of whether the property right has been obtained for less than five years. The transaction fee is paid according to the house price, and everything else remains unchanged.

Legal basis: Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions

1. Deed tax policy.

1) For individuals who purchase the only house of the 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.

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%. A second improved home for a family is a second home for a family that already owns a home and buys it.

Houses over 140 square meters are subject to tax of 3% of the total price of the house. Therefore, the tax rate for purchases of more than 140 square meters but less than 144 square meters is the lowest, and the tax rate will be doubled for purchases of more than 144 square meters. The taxes and fees paid for ordinary or limb houses are not the same as those for ordinary houses, such as the floor area of the house is less than 144 square meters and the floor area ratio.

In the above, the unit price or the summary of the hood does not exceed the limit, the one that meets these three points is ordinary housing, and the others are non-ordinary housing. When buying a second-hand house, the payment base is based on the registered online signature.

**shall prevail, not subject to actual sales**. If the ** of the online signature is lower than the transfer guidance**, the tax payment base will be subject to the transfer guidance price.

Deed Tax Law of the People's Republic of China.

Article 2. "Transfer of land and housing ownership" as used in this Law refers to the following acts:

1) The transfer of the right to use the land in the world;

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 land contracting and management rights.

and the transfer of land management rights.

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

Houses over 140 square meters are subject to property tax. Real estate tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house. Since the commercial housing developed by the real estate development enterprise is a product for the real estate development enterprise, the commercial housing built by the real estate development enterprise is not subject to real estate tax before it is sold; However, the real estate tax shall be levied on the commercial houses that have been used, leased or lent by the real estate development enterprises before the sale.

Property tax is levied in cities, county seats, organized towns, and industrial and mining areas. The specific scope of taxation of cities, county seats, organized towns, and industrial and mining areas shall be determined by the people of all provinces, autonomous regions, and municipalities directly under the Central Government. But buildings that are independent of the house, such as fences, conservatories, water towers, chimneys, outdoor swimming pools, etc., do not belong to the property, but indoor swimming pools belong to the property.

Law of the People's Republic of China on the Management of Urban Real Estate Article 12 The transfer of land use rights shall be carried out by the people of the city and county in a planned and step-by-step manner. Each plot of land, use, term and other conditions of the transfer, by the city and county people's land management department in conjunction with the urban planning, construction, real estate management department to jointly develop a plan, in accordance with the provisions of the city, after the approval of the people's land management department with the right to approve, by the city and county people's land management department. The exercise of the authority provided for in the preceding paragraph by the county people** of the directly governed municipality and its relevant departments shall be provided for by the people of the directly governed municipality**.

Law of the People's Republic of China on the Management of Urban Real Estate Article 7 The construction administrative departments and land management departments shall be divided in accordance with the provisions of the Ministry of Authority, perform their duties, closely cooperate with each other to manage the national real estate work. The institutional setup and functions and powers of the local people's real estate management and land management departments at or above the county level shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government.

What are the tax characteristics of the city real estate tax.

The tax characteristics of the urban real estate tax are:

1. Real estate tax belongs to the individual property tax in the property tax, and its tax object is only the house;

2. The scope of expropriation is limited to urban commercial housing;

3. Stipulate taxation methods according to the operation and use of houses, and levy taxes on the residual value of real estate for self-use and rental income for rental houses. The house is different from renting, and the price charged by the pawn is also different from the rent. Therefore, it should not be determined as a rental act to be levied from rent, but should be calculated and paid according to the residual value of the property.

Legal analysis: There are strict scopes, objects and standards for the collection of real estate tax, and there are also provisions on the collection period. The area of the house that is subject to property tax is more than 80 square meters.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.