How to calculate the tax on house delivery?
(1) deed tax: transaction price or evaluation price (whichever is higher) × 1.5% (the tax rate for commercial buildings or buildings larger than 144 square meters is 3%);
(2) Transaction service fee: construction area (m2) ×3 yuan;
(3) Transaction stamp duty: transaction price or evaluation price (higher) ×0. 05%;
(4) Registration fee for property right transfer: 50 yuan (for every increase of 1 person 10 yuan, the buyer will charge 80 yuan).
Taxes and precautions to be paid when buying a new house
(1) deed tax. For the first or second suite, the housing area is ≤90 square meters, and the deed tax is 1%. The area of the first suite is more than 90 square meters, and the deed tax is 1.5%. The housing area of the second suite is more than 90 square meters, and the deed tax is 2%. Note that the deed tax of the new house is calculated according to the transaction price of the house, that is, the transaction price is multiplied by the corresponding deed tax ratio.
(2) Housing maintenance fund. According to the housing area, it is generally 30- 100 yuan/square meter. The collection standards for elevators, stairwells, high-rise buildings and small high-rise buildings are slightly different.
(3) Property fees. General property fee 1-5 yuan/m2/month. When the new house is handed over, it needs to pay a property fee for one year. In addition, heating cities also need to pay heating fees.
(4) stamp duty. The tax rate is 0.05%, and the residence is exempt from stamp duty.
(5) Other expenses. Stamp duty of title certificate in 5 yuan/household, registration fee of title certificate in 80 yuan/set, and non-residential 550 yuan/set.
Pay attention to the developer's five certificates when buying a house. Five certificates include construction land planning permit, construction project planning permit, construction project commencement permit, state-owned land use permit and commercial housing pre-sale permit.
Sign a standardized house sales contract. Property buyers and developers must strictly sign the standard housing sales contract printed by the real estate management department. The contract is made by the Ministry of Construction and the State Administration for Industry and Commerce. Be careful not to use the contract or agreement drawn up by the developer himself.
New house tax generally refers to new house transaction tax.
1. Deed tax:
1. The deed tax payment ratio is about 65438+ 0.5% of the total house price;
10.5% for ordinary houses below 44 square meters10.5%, and if individuals purchase ordinary houses below 90 square meters, and this house belongs to the only family house, the deed tax will be levied at the reduced rate of 1%, and the part exceeding 144 square meters will be reduced by 3%.
, non-residential 4%.
Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.
2. Stamp duty: 0.05% of the total house price is paid directly when the contract is concluded, which is generally paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license.
3. Bank mortgage fee, including three items: mortgage registration fee, stamp duty on warrants and insurance premium.
What taxes and fees do I have to pay to buy a new house?
1. deed tax: for ordinary houses with an area of 90 square meters or less, which belong to families with fewer houses, the deed tax will be levied at a reduced rate of 1%, and for ordinary houses with an area of 90' 144 square meters, the deed tax will be reduced by 1.5%, which exceeds/kloc-0.
2. Stamp duty: 0.05% of the total house price is paid directly when the contract is concluded, which is generally paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license;
3. Bank mortgage fees: If you apply for a mortgage loan, the second group of fees to be paid when signing the contract is bank mortgage fees, and the charging items for commercial loans are slightly different from bank to bank;
4. overhaul fund: 2%-3% of the purchase price is public facilities and equipment maintenance fund.
5. Property management fee: calculated from the date of repossession and the date of acceptance of the house by the purchaser. Usually it is paid three months in advance;
6. Ownership registration fee: 80 yuan/set, and the ownership registration fee is the fee for handling the real estate license;
7. Transaction costs: the residential construction area is X3 yuan/m2; The non-residential building area is X 1 1 yuan/㎡;