First, how to pay the house deed tax?
According to the relevant provisions of the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)", the sale of houses requires the payment of deed tax.
The Provisional Regulations on Deed Tax stipulates that the deed tax rate is 3-5%; According to the nature and area of various houses, the state has adjusted the deed tax rate of house purchase; ? It's the first time to buy an ordinary room, please go to the housing management department to issue a certificate of no room first!
Payment steps
1, buying ordinary housing for the first time
For the first purchase of an ordinary house within 90 square meters, 1% shall be paid with the proof of no room;
It is the first time to buy an ordinary house of 90 square meters ~ 144 square meters, without a house permit, and pay1.5%;
2. Not buying ordinary housing for the first time
Pay by 3%;
3, the purchase of non-ordinary housing
Pay 3% whether it is the first time or not;
4. Buy non-residential houses
Pay 3% whether it's the first time or not.
Matters needing attention
Taxpayers shall, within 10 days from the date of tax obligation, declare and pay taxes to the deed tax collection organ, and pay taxes within the time limit approved by the deed tax collection organ.
Two, in addition to the "seven categories of expenses".
1. deed tax: the standard of residential houses is paid at 3% of the total house price or 1.5% or 1%, and the specific proportion of each house should be determined according to relevant national policies, purchase time, unit price, purchase area and whether it is 1 purchase. Non-residential houses shall be paid at 3% of the total house price.
2. Special maintenance fund: the elevator room standard shall be paid according to the calculation result of construction area (square meter) ×27.5 (yuan/square meter); Non-elevator housing standard is paid according to the calculation result of construction area (square meter) ×22 (yuan/square meter).
3. Contract stamp duty: 0.05% of the total house price (the house is free).
4. Stamp duty on license: paid according to 5 yuan/household.
5. Property registration fee: residential houses are paid according to 80 yuan/household; Non-residential houses are paid by 550 yuan/household; * * * Certificate fee 10 yuan/person.
6. Transaction costs: non-residential houses shall be paid according to the calculation result of house price ×0.35%.
7. Land certificate handling fee: paid according to relevant regulations.
Third, how to calculate the deed tax for buying a house?
1, the first suite is an individual house with an area of less than 90 square meters, and the deed tax handling fee is 65438+ 0% of the total amount.
The area is the building area, that is, how big it is written in your book, that is, how big the area is, and the garage is counted! Add it up!
2. If the first suite is a personal residence, the area is more than 90 square meters, and the area below 144 square meters is 1.5%. In addition, if it is a shop, stamp duty must also be paid (explained below).
3. The first suite is an individual house, and if the area exceeds 144 square meters, it will be calculated as 3% of the total purchase price, and if it is not the first suite, it will also be calculated as 3%. This expenditure is actually quite large.
4. Pay deed tax according to the nature of the store.
It is more expensive for shops to pay deed tax than for individuals. In addition, stamp duty must be paid. Small shops are probably between several thousand yuan and tens of thousands of yuan. When Bian Xiao went there that day, he also saw someone paying the deed tax of the store. How to calculate the specific cost? I suggest you get to know it.
Finally, I want to give you a suggestion.
If you buy a second-hand house, you should know more about the tax situation, otherwise you will find a lot more expenses when you pay taxes.
Property buyers often encounter down payment, advance payment and other expenses when buying a house. It is collected by the developer in the form of subscription, numbering and VIP card. What expenses should be borne by the buyers? Bian Xiao has introduced it very clearly. Buyers who encounter expenses other than the seven major expenses when buying a house can refuse to pay and call the price supervision and reporting telephone number to report.
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