Hunan real estate deed tax new deal
1. The end time of deed tax policy is 201010/20101231February. The date of confirmation: commercial housing is subject to the contract filing date, and second-hand housing is subject to registration. As follows: for ordinary houses with an area of 1 less than 90 square meters, deed tax is 2%2; for ordinary houses with an area of 90 square meters-144 square meters, deed tax is 3%3; for high-grade houses with an area of 144 square meters, deed tax is 5.5%.
2. Payment method of business tax and individual tax on the sale of ordinary houses: (Date: the same as the previous implementation benchmark time): the date of deed tax payment or the time of certificate installation shall prevail for commercial houses; Second-hand housing is subject to the time specified in the housing reform contract or certificate. 1, less than five years: business tax: 5.55% of the difference; Or 5.55% of the total amount, individual tax: 30% of the difference or 2% of the total amount. 2. Five years: business tax: none; Individual tax (not for the only apartment): 3% of the total amount or 40% of the difference. 3. For those who have lived for more than five years and are the only apartment, business tax is not levied, and individual tax is 2% of the total amount or 30% of the difference.
Hunan real estate deed tax collection standard
Deed tax: the first set: ordinary residence less than 90 square meters 1%, ordinary residence more than 90 square meters less than 144 square meters 1.5%, ordinary residence more than 144 square meters 3%. Two sets: 3%. It can be adjusted everywhere, up to 4%.
Deed tax: transaction price or appraised price (higher) × 1.5% (the tax rate for commercial houses or houses larger than 144 square meters is 3%). If the family has only one house, and the unit area of the purchased ordinary commercial house is less than 90 square meters (including 90 square meters), the deed tax shall be executed at 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 4%. Ordinary housing with deed tax reduction and exemption shall meet the following three conditions at the same time: 1, plot ratio of residential quarters 1.0 above 2, single building area1below 44 square meters or interior area1below 20 square meters 3. The actual transaction price is below 0.2 times of the average transaction price of commercial housing on 65438+ land of the same level, and the deed tax collection standard below 90 square meters is a collection standard. The second and third suites do not enjoy the preferential deed tax policy. Generally, it is twice the deed tax of the first set of housing, that is, 3-4%. Note: The only house in a family is not necessarily the first suite. For example, if you buy a house and sell it, it will be a second suite. But there is only one house in the name, and you can apply for the only house in the family. The deed tax rate is adjusted by 3%~5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3%~5% according to the actual situation in their respective regions. Calculation method of deed tax The deed tax adopts proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple. The calculation formula of tax payable is: new house tax payable = tax basis × second-hand house tax rate = second-hand house tax rate × real estate appraisal price. Term explanation: Deed tax is a kind of property tax levied on property owners on the condition that the ownership of real estate changes. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.