What taxes do the buyer have to pay for the transfer of affordable housing?

The buyer is required to pay the deed tax.

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%.

Legal Analysis: Procedures and Costs for Handling the Transfer of Property Rights:

For the transfer of ownership of the house within the year, the seller needs to pay personal income tax. Not required for the period before 5 years.

2. The deed tax to be paid for the first transfer (collected by the financial department).

RMB per square meter handling fee (charged by the Housing Authority).

4. The appraisal fee of the house shall be charged at 5% of the total price after appraisal (collected by the appraisal office).

5. The notary fee is up to 300 yuan.

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 levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

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.

1.Deed Tax: Ordinary Residences with an Area of 140 Flat Meters or Less:

Original total price. Non-ordinary houses with an area of 140 square meters or more: 3% of the original total price.

2.Stamp Duty: 1 Original total price.

3.Business Tax: Original Total Price Note:

The real estate certificate or deed tax is valid for five years and is exempt from business tax. 4.Comprehensive land price:

The original total price of the enjoyment amount) 10%, note: the enjoyment amount refers to the buyer's approval of the surface area of 4000 yuan. If the result is negative, it will be exempted.

When the transfer of affordable housing into a commercial house for five years is completed, it is necessary to pay: 1Deed Tax:

Ordinary houses with an area of 140 square meters or less: the area of the house. Non-ordinary houses with an area of more than 140 square meters:

3% 3621 floor area. 2.Stamp Duty:

1 3621 Floor area. 3.Sales Tax:

Ordinary residences with an area of less than 140 square meters are exempt from business tax, and non-ordinary residences with an area of more than 140 square meters are exempted from business tax: (3621 house area original total price) Comprehensive land price: 3621 house area 10%.

The transfer cost of affordable housing generally requires about 5,000 yuan.

1. Land transfer fee: according to the relevant provisions of the national and provincial land transfer fee and income distribution management of the public housing purchased and affordable housing listed.

2. Payment of income (exempted from the purchase of affordable housing): paid by the seller. According to the transaction price, after deducting the average unit price of affordable housing in the same period announced by the local **, the original payment of the house price exceeding the housing area standard, and the net income after the seller pays the land transfer fee, stamp duty and supervision fee in accordance with these provisions, it shall be paid according to the excess progressive proportion.

3. Transaction price: The part that is higher than the average unit price of local affordable housing in the same period is less than 50, and the income is paid at 20, and 80% belongs to the seller; For the part where the transaction price is higher than the average unit price of affordable housing in the local area for the same period, 30% of the proceeds will be paid, and 70% will go to the seller. The net income in excess of the housing area standard is paid in full.

4. Stamp duty: 0 1, half of which is borne by the buyer and the seller.

5. Deed tax: 1 5, paid by the buyer.

1. What are the differences between commercial housing and affordable housing?

The color of the room is different, the ** is different, the discount is different, etc.

1. The color of the room is different.

The house book of the commercial house is the red book; The cost of affordable housing is green. Affordable housing refers to commercial housing with the nature of social security, which has the characteristics of economy and applicability, and has no limit on the use period.

Commercial housing refers to the houses approved by the relevant departments and leased by real estate development and management companies (individuals, foreign companies) to government agencies for a period of 40 years, 50 years and 70 years, and are used for market rental after completion, including residential, commercial buildings and other buildings.

2. **Different.

commercial housing is higher; Affordable housing** is lower. Affordable housing is an ordinary housing built by the state to solve the housing problem of low- and middle-income families, and this kind of housing is slightly lower than that of ordinary commercial housing because it exempts some of the costs in the construction of the project, so it is also called affordable housing. Commercial houses are according to the market price, is the developer to develop and build for the sale of housing, can do property rights certificate and land certificate, can be customized property rights housing.

3. The discounts are different.

There are no preferential policies for commercial housing; There are corresponding preferential policies for affordable housing. Economic housing is affordable housing, which is a kind of real estate priced and limited by the developer after reducing or exempting the land transfer fee and related taxes and fees in order to solve the housing problem of low- and middle-income people.

In China, it refers to the social security housing with the characteristics of economy and applicability that is funded and supported by **. The so-called economy refers to the affordability of housing that is moderate compared to the market in the same period, suitable for middle and low-income families.