Overhaul fund is calculated by 50 yuan per square meter.
The stamp duty is five ten thousandths. If it is less than 124 square meters, there is no need to pay luxury tax, which is generally charged at 0.7%.
The deed tax for non-ordinary residential transactions shall be paid at 5% of the house price. Regardless of whether the property rights have been acquired for less than five years, ten thousandths of business tax, land value-added tax, income tax and stamp duty must be paid according to the regulations. The house transaction fee shall be paid at 65438+ 0.9% of the house price.
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
The current property tax was levied after the second step of changing profits into taxes. 1986 On September 5th, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Real Estate Tax, which came into effect on June 5th, 2000.
On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities.
According to the data released by the National Bureau of Statistics, in 20 14, there were 749 million urban residents in China, with 33 square meters of housing per capita and an average price of 6,300 yuan/square meter of commercial housing. According to this estimate, urban housing is * * * 24.72 billion square meters, and the national housing value is 156.3 trillion yuan. Property tax is levied at the rate of 1%, and the property tax income *.
Considering a certain exemption rate, real estate tax revenue will be further discounted, which is not enough to completely replace land income. According to the current downward trend of land revenue, by 20 17, land revenue will be reduced to about10.5 trillion yuan, equivalent to the total taxable property tax, and the land transfer income of many local governments will be reduced earlier than the taxable property tax income.
On October 201110/0, the first individual housing property tax in Chongqing was declared and put into storage locally, with a tax of 6 154.83 yuan. On August 20 1212, Yusheng local taxation department made preparations for the collection of property tax on stock houses. July 20 13 The expansion of real estate tax reform may be completed in the second half of the year, and Hangzhou may become the third city to levy property tax.
Property tax, also known as housing tax, is a kind of property tax levied by the state on property owners. The purpose of real estate tax is to use tax leverage to strengthen real estate management, improve the efficiency of real estate use, control the scale of fixed assets investment and coordinate with the adjustment of national real estate policy, and rationally adjust the income of real estate owners and operators.
On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities.
20111654381On October 28th, the pilot project of real estate tax reform was launched in Chongqing. The object of this collection in Shanghai is the new houses purchased by local residents, which belong to the second and above houses and the new houses purchased by non-local residents. The tax rate is tentatively set at 0.6%. Chongqing's expropriation targets are single-family villas, high-grade apartments, and second suites purchased by investors without working accounts. The tax rate is 0.5%- 1.2%.
References:
Encyclopedia-property tax