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What does the stamp duty on buying a house mean?
Question 1: What does stamp duty mean when buying a house? Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.

The following are some explanations of stamp duty related to real estate:

2. Transfer of property rights Transfer of property rights refers to the change of property rights relations, which is manifested in the change of the subject of property rights. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right. The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the administrative organ of * * *, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public. The other four items belong to the transfer of intangible assets. In addition, land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts are subject to stamp duty according to the transfer of property rights. The tax rate of a property right transfer document is five ten thousandths. Stamp duty has a special stamp, as shown below:

Question 2: Do I have to pay stamp duty for buying a house? If you buy a first-hand house, the stamp duty is paid by the developer. If you buy a second-hand house, you should pay the stamp duty. If the landlord of the second-hand house is actually paid, you must also pay the landlord's share, that is, 0.05%*2 of the transaction price, that is, 0. 1% tax, 100W, and the stamp duty of the transaction house is only *0. 1%.

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Question 3: How much is the stamp duty? How to calculate buying a house? Stamp duty is a kind of tax levied on various taxable documents such as contracts signed in economic activities, property rights transfer documents, business books, rights licenses and so on. Stamp duty shall be paid by the taxpayer who buys the affixed stamp according to the prescribed tax proportion and quota, that is, the tax payment obligation shall be completed. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.

Stamp duty rate:

The proportional tax rate of stamp duty is divided into five grades: 0.5‰, 0.3‰, 0.05‰, 1‰ and 2‰. Applicable to all kinds of contracts, but also to account books with contract documents, property transfer documents and business account books that record funds.

1, the applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth;

2, processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property transfer certificates, the tax rate is five ten thousandths;

3, purchase and sale contracts, construction and installation engineering contracts, technology contracts, the tax rate is three ten thousandths;

4. For loan contracts, the tax rate is 0.5 ‰;

5. The account book for recording funds shall be five ten thousandths of the total amount of "paid-in capital" and "capital reserve".

How to calculate the stamp duty on buying a house?

When the property right of a house is transferred in the process of buying, selling, inheriting, giving, exchanging and dividing, the documents of property right transfer will be established, and the object of stamp duty is all kinds of documents in real estate transactions, so stamp duty generally exists, and the tax rate levied is five ten thousandths, that is, the tax payable by the buyer is multiplied by five ten thousandths of the house price, and the stamp duty is paid by the taxpayer himself.

The specific tax payment procedures are as follows: when the property right transfer document is established or received (that is, signing a sales contract or obtaining a property right certificate), the (property buyer) will calculate the tax payable by himself according to the tax amount contained in the document, buy a considerable number of tax stamps, paste them in the appropriate position of the document, and then cancel them by himself. The cancellation method is to use a pen, a writing brush and other writing tools to draw several horizontal lines at the junction of the stamp and the voucher for cancellation. No matter how many stamps are posted, the stamps will be cancelled, and the tax payment procedures will be completed after the cancellation of the stamps. If the corresponding tax payment amount is relatively large, it is not convenient to affix a seal on the tax payment voucher for tax payment. Property buyers can take the voucher to the tax authorities and pay the stamp duty by issuing a payment certificate or a tax payment certificate, and the tax authorities will stamp the stamp duty receipt stamp on the voucher.

Stamp duty exemption:

Although stamp duty is levied according to signed contract documents and other documents, not all contracts need to be taxed.

The following vouchers can be exempted from stamp duty:

1. Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

2, the property owner will give property to * * *, social welfare units, schools and other disabled people, according to this;

3, the purchase department designated by the state and the villagers' committee, individual farmers signed the purchase contract of agricultural and sideline products;

4. Interest-free and discounted loan contracts;

5. Contracts for foreign and international financial organizations to provide preferential loans to China and national financial institutions;

6. Property right transfer documents signed by the enterprise due to restructuring;

7, farmers' professional cooperatives and cooperative members signed the purchase and sale contract of agricultural products and agricultural means of production;

8. Lease contracts signed by individuals for renting or renting houses, relevant certificates of low-rent housing, affordable housing management units and low-rent housing and affordable housing, and relevant certificates of low-rent housing lessees, affordable housing purchasers and low-rent housing and affordable housing.

The following items are temporarily exempt from stamp duty:

1, agricultural and forestry crops, animal husbandry and livestock insurance contract;

2, books, newspapers and periodicals between publishing units, between publishing units and subscribers, between individuals;

3. Share of investors buying and selling securities investment funds;

4, the State Council and the provincial people * * * decided or approved the decoupling of government from enterprises, restructuring enterprises (groups), changing the affiliation of enterprises, reorganizing state-owned enterprises, and revitalizing the assets of state-owned enterprises, resulting in the free transfer of state-owned shares;

5, personal sales, purchase of housing. ...& gt& gt

Question 4: What is the stamp duty on mortgage? It's 0.5%, you pay. You borrowed it from the bank, not from you.

The loan contract is a loan contract (excluding interbank lending) signed by banks and other financial institutions and the borrower. If the contractor's certificate is stamped at 0.5 ‰ of the loan amount, the baike.baidu/view/259 shall be stamped as agreed in the contract.

Question 5: What is the deed tax and stamp duty rate of buying a house now? 1. Tax to be paid for buying a new house.

(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, 0.25% for the buyer and 0.25% for the seller (residential 3 yuan/m2, paid by the developer, not by the buyer).

2. 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.

Question 6: How to calculate the stamp duty on buying a house? Buy a new house, pay 0.05% stamp duty, buy a second-hand house, don't pay stamp duty. There is also a seal of 5 yuan on the real estate license.

Question 7: What is the stamp duty? I heard that you have to pay for buying a house. Is that right? Stamp duty is a tax levied on account books and vouchers in economic activities and economic exchanges. Buying and selling houses must conclude a sales contract, so stamp duty must be paid. Payment amount = house contract value * 5/ 10000.

Question 8: Do I have to pay deed tax and stamp duty when buying a house? The deed tax must be paid, the first suite is less than 90 square meters 1%, more than 90- 144 square meters 1.5%, and more than 3% 144. At present, the relevant national policies stipulate that individual buying and selling houses are temporarily exempt from stamp duty.

Question 9: What is the stamp duty invoice for buying a house? According to the provisional regulations on stamp duty.

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Article 5 Stamp duty shall be paid by the taxpayer by calculating the tax payable in accordance with the regulations, purchasing it at one time and stamping it (hereinafter referred to as decal).

In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.

Article 6 Tax receipts shall be attached to the tax payment vouchers, and the taxpayer shall affix the void or cancellation seal on the riding seam of each tax receipt.

The pasted stamps shall not be reused.

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So now, when buying a house, the local taxation bureau directly issues a stamp, instead of issuing a stamp in kind.

Question 10: What is the stamp duty on house purchase? This data belongs to the transfer of property rights, and the stamp duty is paid according to five ten thousandths of the recorded amount-Provisional Regulations on Stamp Duty in People's Republic of China (PRC).