New Rules on Property Transfer Costs 2022

The new rules are as follows:

The new regulations are calculated as follows: the total real estate tax is calculated and paid at 70% of the taxable house price. To calculate the taxable housing tax, the taxable real estate tax is equal to the floor area of the newly built dwelling multiplied by the unit price of the newly built dwelling multiplied by seventy percent multiplied by the tax rate.

If a resident family in this city purchases a new house that belongs to the second or more housing of the resident family, whether the adult children or other relatives of the resident family have housing.

Summary. Hello, glad to answer for you! New rules on real estate transfer costs:

Deed; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the house price; For more than 140 square meters, 3% of the room price will be paid. Business tax: Exemption for those who have obtained the property right for five years, and payment according to the house price if it has not exceeded five years.

Land Appreciation Tax; The property right of the house is exempted for five years, and the payment is 1% of the house price if it is not more than five years. 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.

The original value of the house is generally calculated according to the tax paid amount of the previous deed tax).

Hello, glad to answer for you! New rules on real estate transfer costs: deed tax; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the house price; More than 140 square meters shall be paid at 3% of the price of the house.

Business tax: The property right of Fangqiao Lisong House is exempted for five years, and the property right of Fangqiao Lisong House is exempted from taxation, and it is paid according to the house price if it is not more than five years. Land Appreciation Tax; The property right of the house is exempted for five years, and the payment is 1% of the house price if it is not more than five years.

Income tax: Housing property Min Zheng Quan has been exempted for five years, and if it has not exceeded five years, it will be paid at 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. The original value of the house is generally calculated according to the tax paid amount of the previous deed tax).

New policy on transfer fees in 2022: (1) The deed tax shall be paid to the state for the purchase and sale of houses, and the deed tax shall be paid at the rate of 1%-3% of the total price of residential houses, and the specific proportion shall be determined according to the relevant national policies. (2) Transaction fee:

Since March 1 this year, the transaction fee has been changed from the original set to 5 yuan per square meter, and the buyer bears 50% of the cost. Article 3 of the Deed Tax Law: The deed tax rate is 3% to 5%.

The applicable tax rate of the deed tax shall be proposed by the people of the provinces, autonomous regions and municipalities directly under the Central Government within the range of the tax rate 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 Standing Committee of the National 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.

The latest policy on housing transfer costs in 2022 is as follows:

1. Transaction procedure service fee: 6 yuan and square meters for residential buildings (half of the charge for housing reform housing, affordable housing and safe housing: 3 yuan and square meters); Non-residential 10 yuan, square meter. The buyer and seller bear half of the burden;

2. Registration fee: 80 yuan for ordinary second-hand housing and residential categories, and the buyer shall bear it;

3. Land income (collection): collected when the sale and transfer of housing reform housing, affordable housing and housing construction projects are collected, calculated and levied at 2% of the normal transaction price of the house, and the seller bears it;

4. Verification fee: 50 yuan;

5. Deed tax: the tax rate is 3%, which is levied according to the normal transaction transaction**; The deed tax rate of ordinary residential buildings purchased by individuals for self-use shall be halved and levied according to the levy; If the demolition residents repurchase second-hand houses due to demolition, the part equivalent to the demolition compensation shall be exempted from deed tax, and if the transaction ** exceeds the demolition compensation, the deed tax shall be levied on the excess part, and the buyer shall bear it;

6. Stamp duty: tax rate 1, calculated and levied according to the normal transaction transaction, and both parties to the transaction bear half of it;

7. Business tax and surcharge: the new second-hand housing purchase policy was promulgated. For residents who have taken out a loan to purchase a house but the per capita area is lower than the local average level, and then apply to purchase a second ordinary self-owned house, the preferential policy for the first loan to purchase ordinary self-owned housing will be implemented mutatis mutandis.

The business tax on housing transfer will be reduced or exempted for one year;

8. Individual income tax: The purchased house is charged when it is listed for less than five years, and the tax rate is 20%, which is levied according to the income from property transfer (this transaction ** - the original price of the house - the original deed tax - the business tax paid - reasonable expenses), and the seller bears 1% of the transaction if the original purchase invoice is not provided.

Law of the People's Republic of China on the Management of Urban Real Estate

Article 61.

To obtain land use rights by way of transfer or allocation, an application for registration shall be made to the local people's land management department at or above the county level, and the land use right certificate shall be issued by the people at the same level after verification by the local people's land management department at or above the county level.

If a house is built on the land for real estate development obtained in accordance with the law, it shall apply for registration with the local people's real estate management department at or above the county level with the land use right certificate, and the local people's real estate management department at or above the county level shall verify and issue a house ownership certificate.

When real estate is transferred or changed, it shall apply to the local people's ** real estate management department at or above the county level for registration of real estate change, and apply to the people's ** land management department at the same level for registration of change of land use right with the changed house ownership certificate, and the people's ** land management department at the same level shall replace or change the land use right certificate after verification by the people's ** land management department at the same level.

Where the law provides otherwise, it is to be handled in accordance with the provisions of the relevant laws.