I. Taxes and fees to be paid for house purchase
(1) Taxes and fees payable for the purchase of commercial housing:
1, deed tax, 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and ordinary commercial housing is halved, that is, 1.5-2.5%.
2. Stamp duty, 0.05% of the total purchase price.
(2) Funds:
1, housing maintenance fund, accounting for 2-3% of the total purchase price, and 2% in most places.
2, non-staple food price adjustment fund, 2 yuan/square meter, some places do not use.
(3) cost
1, transaction fee, 0.5% of the total house purchase price, and 0.25% paid by both the buyer and the seller (3 yuan/m2 of the house is paid by the developer, but not by the buyer). The real estate license fee varies from place to place, but it does not exceed 100 yuan.
3. The cost of land use right certificate varies from place to place, but it does not exceed 100 yuan.
(4) If mortgaged, the following expenses will also occur.
1, appraisal fee, 0.2-0.5% of the total purchase price.
2. Insurance premium: the total purchase price multiplied by the loan term multiplied by 0. 1% multiplied by 50%.
3. Notarization fee, the loan amount multiplied by 0.03%4. Mortgage registration fee, 100 yuan.
Second, some problems about the purchase tax.
1. Who should submit the local tax return for real estate transactions?
The transferor (seller) is a taxpayer who declares and pays local taxes for real estate transactions. Before the transfer of property rights, the transferor shall, with the local tax contact form and his identity certificate, make tax declaration in the local tax declaration window as required, and issue an invoice for the sale of real estate. If I can't be present for some reason, I can entrust others to declare and pay taxes on my behalf. The trustee shall declare and pay taxes in accordance with the provisions with the power of attorney of the client, the taxpayer's identity certificate and my identity certificate.
2. What is the current standard of "ordinary residence"?
(1) Residential building area 144 square meters or less (including 144)
(2) The plot ratio (= building area ÷ land area) is above 1.0 (including 1.0), and the two conditions are met as "ordinary residence", otherwise it is "non-ordinary residence".
3. How to confirm the purchase time?
(1) The house purchased at the market price shall be confirmed based on the date recorded in the real estate license and the date when the deed tax payment certificate is issued, whichever comes first.
(2) Houses purchased according to the housing reform policy shall be confirmed according to the principle of "which comes first" based on the date recorded in the real estate license, the signing date of the public housing purchase contract and the collection time.
(3) For houses inherited or donated by immediate family members, the purchase time can be continuously calculated from the purchase time of the original property owner.
(4) Houses donated by non-immediate family members. The purchase time is calculated from the time when the property right is donated.
4. How to identify "taxable value"?
According to the housing sales contract, the sales price and market price of similar houses in similar areas should be determined according to the principle of "which is higher". (Assessed and confirmed by tax authorities)
5. What taxes will be involved in individual housing sales?
Business tax and surcharges: (5.55%), including business tax, urban construction tax, education surcharge and local education surcharge (foreign individuals 5. 15%).
Stamp duty (temporary exemption), land value-added tax (temporary exemption)
There are two ways to collect personal income tax:
Acceptance form: taxpayers can provide invoices for the original value of the house and other expenses.
Individual income tax = (taxable value-original value-taxes related to deed tax-reasonable expenses) ×20%.
Approved collection method: taxpayers cannot provide invoices for the original value of the house and other expenses.
Individual income tax = tax payable × 1%
6. How to pay deed tax for ordinary housing? How to issue housing subsidies?
For ordinary houses (below 144 square meters, the plot ratio of residential areas is greater than 1,), the deed tax is 65438+ 0% of the total house price, and the government subsidy is 0.5%. (According to local deed tax standard)
The purchase subsidy will be issued after reviewing the application and commitment letter of the purchaser to provide the purchase subsidy.
7 how to pay deed tax for high-end housing?
Deed tax is levied on high-grade houses (more than 144 square meters or less than 1) at 3% of the total house price. (According to local deed tax standard)
8. How to pay business tax for ordinary housing?
Purchase for more than 5 years (including 5 years) shall be exempted from business tax and surcharges.
Purchase time is less than 5 years: business tax and surcharge = (taxable value purchase price) ×5.55% (foreign individual 5.05%).
Among them, the purchase price is determined according to the real estate sales invoice provided by the taxpayer.
9. How to pay business tax for non-ordinary housing?
(1) The purchase time exceeds 5 years (including 5 years).
Business tax and surcharges = (taxable value-purchase price) ×5.55% (5.05% for foreign individuals)
(2) The purchase time is less than 5 years.
Business tax and surcharges = (taxable value) ×5.55% (5.05% for foreign individuals)
Among them, the purchase price is determined according to the real estate sales invoice provided by the taxpayer.
10. What are the preferential policies for personal income tax? How to deal with it?
Taking Nanjing as an example, the preferential policies for individual income tax are: (other cities refer to local preferential policies)
(1) Preferential Policy 1: Individuals who transfer or purchase houses for more than five years and are the only houses owned by families can be exempted from personal income tax. I must provide the household registration book, identity certificate and marital status certificate of family members. , and fill in the "family only housing commitment", after the audit.
(II) Preferential Policy II: Individuals who transfer their houses and buy them again within one year can enjoy personal income tax relief according to the proportion of the taxpayer's purchase price to the sale price. Namely: purchase price >; = downward adjustment of house price = tax payable
House purchase price
I must show the real estate license, purchase invoice, purchase deed tax payment certificate, purchase contract and other related information, and handle it after examination. (If the buyer and seller are husband and wife, proof of marriage relationship is required. )
If the above information cannot be submitted on the spot, the personal income tax deposit shall be paid first, and the deposit refund formalities shall be handled at specific locations in the country after the relevant information is complete.
Commercial housing is subject to the date of contract verification. After the audit, the application and commitment letter of the purchaser to provide housing subsidies will be issued.
1 1 How to pay personal income tax according to the different years of buying a house?
1, the approved levy is 1% (that is, the total house transfer price * 1%) or the inspection levy is 20% (selling price-buying price) *20%.
2. If the transferred house has been purchased for 5 years and is the only residence of the family, it shall be exempted from personal income tax.
3. If the owner buys a house within one year, it will be reduced or exempted in proportion to the house price. (According to local specific standards)
12. How to confirm the original value of the house in the acceptance list? What information do you need to prepare?
The original value of the house includes the purchase (construction) value of the house and the deed tax paid (excluding the property maintenance fund). Confirm according to the following information:
Commercial house: purchase invoice and deed tax payment certificate.
Self-built house: cost invoice and tax payment certificate of relevant taxes and fees actually paid when building and obtaining property rights. Affordable housing (including housing for fund-raising cooperative housing and housing projects): the actual payment invoice, the relevant tax payment certificate, and the receipt of land transfer fee paid according to regulations.
Purchased public housing: Nanjing Public Housing Purchase Contract, and received the actual house payment.
House demolition and resettlement: compensation and resettlement agreement for house demolition, and tax payment certificate for paying relevant taxes.
13. How to confirm the relevant taxes and fees in the inspection and collection method? What audit materials need to be prepared?
"Related taxes and fees" refers to the taxes and fees actually paid by taxpayers when transferring housing, such as business tax, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty, land value-added tax and other related funds allowed by the provincial government. Proof of tax payment and proof of payment of the money are required.
14. How to confirm the reasonable expenses in the inspection and collection method? What audit materials need to be prepared?
Reasonable expenses include the following expenses:
House decoration fee: taxpayers need to provide a unified tax invoice and renovation contract when actually paying the decoration fee. If the name of the payer listed on the invoice is the same as the name of the property owner of the transferred house, the actual decoration fee before the transfer of the transferred house can be deducted within the following specified proportion after examination by the tax authorities:
(1) purchased public housing and affordable housing: the maximum deduction limit is15% of the original housing value;
(2) Commercial housing and other houses: the maximum deduction is 10% of the original value of the house.
Housing loan interest: When a taxpayer sells a house purchased by mortgage loan, it shall deduct the housing loan interest actually paid by the taxpayer to the loan bank according to the valid certificate and loan contract issued by the loan bank. Handling fee and notarization fee: deducted according to the facts with valid certificates issued by relevant departments.
15. How is the property maintenance fund collected? What happens if you don't pay?
1, housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Special funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house.
2. Industry maintenance funds are generally collected through the establishment of two-way financing channels. There are differences in local regulations, but they are generally divided into the following two situations:
A, the public housing maintenance fund is raised by the selling unit and the buyer in a two-way way, and the selling unit is extracted from the selling price according to a certain proportion. In principle, multi-storey houses are not less than 20% of the selling price, and high-rise houses are not less than 30% of the selling price; Property buyers should pay the maintenance fund to the selling unit at 2% of the purchase price.
B, commercial housing maintenance fund raised by the construction unit and the purchaser, the construction unit according to the comprehensive housing cost (included in the housing cost) to extract a certain proportion (2% multi-storey residential, high-rise residential 3%) of the maintenance fund; Property buyers shall pay the maintenance fund to the selling unit according to the proportion of 2% to 3% of the purchase price (according to the regulations of our city, the multi-storey building is 18 yuan/m2, and the high-rise building is 40 yuan/m2).
3. If the owners fail to pay or renew the assessed property maintenance fund within the time limit, the owners' committee or the property management unit entrusted by them may take corresponding dunning measures according to the provisions of laws and regulations or the provisions of the owners' convention. After being urged by the owners' committee or the property management unit, if the owners still fail to pay or continue to raise the assessed property maintenance fund, the municipal property management administrative department shall order them to pay within a time limit.
Failing to pay within the time limit, a late fee of 2‰ will be charged on a daily basis.