Question 1: How to calculate the deed tax of the house? The calculation of the deed tax of the house is 5 points:

First, if the building area is less than 9 square meters, it is the first time to buy a house in the same region, and the rural hukou is free of deed tax;

second, if the building area is between 9-14 square meters, the deed tax will be 1.5% for the first time to purchase a house, regardless of urban hukou or rural hukou;

third, the construction area is less than 9 square meters, and the deed tax is 1% for first-time house purchase and urban hukou. fourth, the deed tax is 3% for all the following conditions.

Deed tax is a kind of property tax that is levied on the real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

according to article 4 of the detailed rules for the implementation of the provisional regulations of the people's Republic of China on deed tax, the tax basis of deed tax (2): the gift of land use right and the gift of house shall be verified by the tax collection organ with reference to the market price of land use right sale and house purchase and sale. Therefore, the recipient of the gift property needs to pay the deed tax in full.

The second paragraph of Article 1 in the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Personal Donation of Real Estate for Free in Real Estate Transactions [Guo Shui Fa (26) No.144]

clearly stipulates: "For the behavior of personal donation of real estate for free, the deed tax should be levied in full on the donee."

the deed tax on the donated real estate is collected in full, that is, it is paid by the recipient at the rate of 3%.

question 2: what is the deed tax rate for the purchase of new houses? The deed tax rate is 3%-5%, which is generally 3%. In order to support the real estate industry, * * * will levy the deed tax by half for ordinary commercial houses and 3% for commercial houses and villas. (The deed tax of the property that exceeds the unit price and floor area ratio specified by the local * * * is levied at 3%)

The deed tax rate payment standard: the local * * * regulations are different, and the deed tax payment of the property is different. For details, please check the payment standard of the local land and resources bureau:

1% of the deed tax for less than 9 square meters (excluding 9 square meters).

the deed tax of 9 square meters to less than 144 square meters (including 9 square meters and excluding 144 square meters) is 1.5%.

3% deed tax for more than 144 square meters (including 144 square meters).

3% of the property is for villa or commercial use.

3% is required for plot ratio less than 2. (non-ordinary residence).

question 3: how to calculate the deed tax for buying a house? 5. What expenses are included in the fees for the property ownership certificate? The fees to be paid for the commercial housing purchased by the developer when handling the property ownership certificate include deed tax, registration fee and public funds. If you buy a suite, the deed tax will be levied at 1% of the house price if the area is less than 9 square meters, at 1.5% of the house price if it is over 9 square meters, and at 3% of the house price if you buy a second suite; 8 yuan for residential registration and 55 yuan for non-residential registration; The public funds are used for residential area management and residential property construction, and the frame structure is paid at 16.8 yuan per square meter, and the brick-concrete structure is paid at 15.6 yuan per square meter. The expenses that buyers and sellers need to pay for the second-hand house property certificate include transaction fee and registration fee, the buyer also needs to pay deed tax, and the seller needs to pay business tax and additional and personal income tax. The transaction fee is 6 yuan money per square meter, and the registration fee is 8 yuan per set; If you buy a suite, the deed tax will be levied at 1% of the house price if the area is less than 9 square meters, at 1.5% of the house price if it is over 9 square meters, and at 3% of the house price if you buy a second suite; Business tax, surcharges and personal income tax depend on whether the housing area and real estate license have been issued for more than 5 years. Houses above 144 square meters are called non-ordinary houses, and houses below 144 square meters are called ordinary houses. Ordinary houses are exempt from business tax and surcharges for more than 5 years, and are levied at 5.55% of the difference for less than 5 years; Non-ordinary houses for more than 5 years shall be levied at 5.55% of the difference, and those for less than 5 years shall be levied at 5.55% of the total amount. If there is no original invoice, ordinary houses over 5 years will still be exempted, and ordinary houses or non-ordinary houses under 5 years will be levied at 5.55% of the total amount. Houses that are more than 5 years old and are the only houses in the family can be exempted from personal income tax; If it is not the only residence of the family, and it is not more than 5 years, it is required to pay 2% of the income from the transfer of personal property, and it is levied at 1% of the appraisal price for more than 5 years. The finance department collects deed tax: 2-4% of the house transaction amount. Hebei is 3%. According to the latest regulations, ordinary housing will be reduced and charged. Housing management department charges 1. Registration fee for real estate transaction: 8 yuan/set. 2. Housing transfer fee: 3 yuan/m2 for new commercial housing and 6 yuan/m2 for existing housing. Reduction and collection of affordable housing. Notice on standardizing the charging method and charging standard of housing ownership registration fees According to the provisions of the Notice of the State Planning Commission and the Ministry of Finance on Comprehensively Rectifying Housing Construction Fees and Cancelling Some Charges (Ji Jia [21] No.585), The relevant issues on standardizing the charging methods and charging standards of the house ownership registration fee are hereby notified as follows: 1. The house ownership registration fee refers to the registration fee charged to the house owner when the local people at or above the county level exercise the functions of real estate administration to register the house ownership according to law and issue the house ownership certificate, excluding the fees for real estate surveying and mapping (or surveying) charged by real estate surveying and mapping institutions. Two, housing ownership registration, including the initial registration of ownership, change registration, transfer registration, cancellation of registration and other content. 3. The charging method and charging standard of the house ownership registration fee shall be implemented in accordance with the following provisions: (1) For housing, it shall be charged according to the current fixed rate of house value, fixed rate or quota of house construction area, set quota, etc., which shall be uniformly standardized as set charging, and each set of charging standard shall be 8 yuan. The registration fee for the ownership of houses other than houses shall be uniformly regulated as per the quota, and the specific charging standard shall be approved by the price and finance departments of provinces, autonomous regions and municipalities directly under the Central Government. Farmers' housing charges shall be implemented in accordance with the Notice of the State Planning Commission, the Ministry of Finance, the Ministry of Agriculture, the Ministry of Land and Resources, the Ministry of Construction, and the the State Council Municipal Office for Rectification of Work on Special Governance of Farmers' Housing Charges (J.J. [21] No.1531). (two) cancellation of registration shall not be charged. The registration fees for other rights of houses (including mortgages, pawning rights, etc.) approved by all localities in accordance with the prescribed management authority shall be implemented by referring to the above provisions. Four, the exercise of real estate administrative functions of the department in accordance with the provisions of the issuance of a housing ownership certificate from the fee; When the certificate of ownership of the house (* * *) is issued to more than one house owner, the fee for each additional certificate can be charged according to each 1 yuan. If the obligee applies for a replacement certificate due to loss, damage or other reasons, and the certificate needs to be replaced as required and the ownership status has not changed, the certificate fee will be charged for each 1 yuan. V. The items of housing ownership registration fee shall be examined and approved by the Ministry of Finance in conjunction with the State Planning Commission, and the charging standard shall be borne by the State Planning Commission in conjunction with the Ministry of Finance ..... >; >

Question 4: When is the deed tax for new house paid? How to calculate the deed tax for new house? The bank mortgage is handled by signing a contract to pay the down payment, and then submitting relevant information about yourself and the house purchase to the bank for review according to the requirements of the bank. After the bank passed the examination, it informed the developer to file the contract, and finally waited for the bank to lend money. Therefore, there is no need to pay property-related fees such as deed tax in advance, which is too early.

deed tax payment is actually related expenses for property right handling, including deed tax, maintenance funds, registration fees, etc. Generally speaking, these expenses are paid by the developer in advance by the owner. In the future, when handling property rights, the developer will hand it over to the Housing Authority.

these property rights fees are paid to the developer when the house is officially handed over.

let me talk about why we have to pay this fee when we hand over the house, instead of paying it early in the morning. What "developers want to charge one day earlier, they will charge one day more interest", I won't talk about these words any more. The point is that this is an auction house. Therefore, the final housing area can only be finalized after the house is repaired. Then there may be an area error. In turn, it affects the total house payment, deed tax and maintenance fund. Therefore, generally speaking, developers will do two things when handing over the house: 1. Make up the difference in area with the owner and issue a real estate invoice (that is, a formal house payment invoice). 2. According to the area and house payment, collect the relevant fees (including deed tax, maintenance fee, handling fee, registration fee, etc.) of the owner for handling property rights.

As a landlord, the developer is not very authentic. Of course he wants to collect as much money as possible early. Landlord, do the math for yourself: how long will it take from now on to delivery? After the house is handed over, the developer can't handle the property right immediately, and it will take at least a few months to handle the preliminary formalities, actual measurement and big property right, and the big property right (that is, initial registration) before handling the household property right. Some developers may not be able to do big property rights for half a year. The landlord is also a shop, so the deed tax alone is not one or two thousand.

Therefore, paying these fees and handling mortgage by banks are two different periods and completely different things. Therefore, not paying the deed tax cannot affect the bank's mortgage.

I finally answered the landlord's questions in turn:

1. Before the project is completed, the bank can apply for mortgage, which has nothing to do with the property ownership certificate;

2. There is no need to pay deed tax before mortgage;

3. Yes. But generally speaking, property-related expenses such as deed tax have to be paid to the developer when the house is handed over.

The landlord's last question:

You only need to sign the contract, pay the down payment, prepare the contract, and then submit the information according to the requirements of the bank. The bank can lend money as soon as it is reviewed.

PS: If the landlord and the developer have agreed on the time to pay these fees in the contract or supplementary agreement, it is another matter. We have to do it according to the contract.

question 5: how to calculate the taxes and fees for new houses 1. deed tax 1. 1.5% of the total house price, 1.5% for ordinary houses below 14 square meters, 3% for those over 14 square meters and 3% for non-ordinary houses. 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: .5% is paid directly when the contract is concluded, and .5% of the total house price 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 a contract is the bank mortgage fee, and the charging items for commercial loans are slightly different among banks. A. mortgage registration fee: 8 yuan/household B. stamp duty on warrants: 5 yuan/household C. insurance premium: property insurance premium = total house price × annual rate× service life coefficient. The insurance premium is paid in one lump sum. (The insurance premium rate is roughly: .7% for 1-5 years, .6% for 6-1 years, .55% for 11-15 years, .5% for 16-2 years, and .45% for more than 2 years) 2. Housing maintenance fund 1. overhaul fund: 2%-3% of the house purchase price is public *. At present, the charging method implemented in Chongqing is as follows: a. Excluding elevators: total house price × 2% b. Including elevators: total house price × 3% c. Some pilot buildings are charged at 5~6 yuan /m2. After the developer or property management company opens an account in a bank designated by the local housing authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys and check in, the developers will collect the housing maintenance funds. 3. The property management fee shall be calculated from the date when the house is closed, and from the date when the house is accepted by the purchaser [1]. If the developer issues the occupancy notice and the purchaser fails to repossess the building without justifiable reasons, the property management fee can be calculated one month after the occupancy notice is issued. Usually three months in advance. Property management fees shall be paid for houses that the property owner has not lived for a long time or vacant houses that the developer has not sold. IV. Ownership registration fee 8 yuan/suite ownership registration fee is the fee for handling property ownership certificate. V. Transaction fees 1. Residential building area X3 yuan/O2. Non-residential building area X11 yuan /O

Question 6: How does the country stipulate the deed tax on house purchase? It depends on which set it is. Not one set of deed tax is charged at 3%, which is the upper limit

Question 7: How to calculate the deed tax on house purchase? 1. The tax payable by the buyer:

1. Deed tax: 1.5% of the house payment (3% is required for the area above 144 square meters, 1% can be paid if the area is less than 9 square meters and it is the first suite)

2. Stamp duty: .5% of the house price

3. Transaction fee: 3 yuan/square meter

4. Surveying fee: 1.36 yuan/square meter

5. Ownership registration fee and evidence collection fee: generally in 2 yuan.

2. Taxes payable by the seller:

1. Transaction fee: 3 yuan/m2

2. Stamp duty: .5% of the house price

3. Business tax: price difference *5.5% (if the real estate license is less than 5 years old)

4. Personal income tax: 2% of the profitable part of the real estate transaction or the house price.

Agency fee: generally 2% ~ 3% of the house price

Question 8: How to calculate the deed tax on house purchase is a tax that must be paid by the state in the sale of houses. Generally, it is taxed at the rate of 1.5/1 of the house price indicated in the contract (except for the preferential deed tax at the housing fair), and the deed tax is collected by the state. There is no doubt about this, whether it is the sale of commercial housing or stock housing, it must be paid. The deed tax to be paid for buying a new house is 3-5% of the total purchase price (different provinces, municipalities and autonomous regions have different tax rates), and ordinary commercial houses are halved, that is, 1.5-2.5%. Buying a second-hand house: the deed tax for non-ordinary houses should be doubled. According to the regulations of the state, the deed tax should be paid to the state for the sale of houses. The collection standard is: 1.5% for ordinary houses and 3% for high-grade houses shall be borne by the buyer. According to local regulations, housing must meet three conditions at the same time before it can be recognized as ordinary housing. These three conditions are: the floor area ratio of residential quarters is above 1. (inclusive), the single building area is below 144 (inclusive) square meters, and the actual transaction price is below 1.2 times the average transaction price of housing on the same level of land (different cities have different standards, and Changchun stipulates that the international transaction price is not higher than 1 time the transaction price of land and housing in this lot).

Question 9: How do you calculate the deed tax and maintenance fund for the new house in 216? According to whether it is the first time to buy a house, the appraised price and the area, the payment is as follows:

1. Deed tax: 1% for the first time to buy a house, 1.5% for the first time to buy a house, and 1.5% for the first time to buy a house, and 3% for the first time.

2. The maintenance fund shall be paid to the commercial bank designated by the real estate department in the area where the property is located according to the proportion of about 2% of the total house price.

Hope to adopt

Question 1: How are the deed tax for buying a new house and the house maintenance fund calculated? The collection standards for maintenance funds and deed tax vary from place to place. The following is based on Xi 'an.