Deed tax of the second house: the deed tax of the second house is 3% of the appraised price, which means that the local taxation bureau has a systematic quotation for a certain real estate assessment. The number of the real estate license and the ID number of the property owner can be found on the websites of local planning and land resources committees, which is generally about 60% of the market price.
Personal income tax for the second suite: generally 1%. Personal income tax shall be paid by the seller or agreed by the buyer.
Selling the second suite needs to pay: business tax, personal income tax and land value-added tax.
First, the deed tax on the purchase of the second house was reduced from 3% to 1%.
Regarding the deed tax policy, the New Deal pointed out that since February 22, individuals who purchase the only family house with an area of 90 square meters or less will be subject to deed tax at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
Prior to this, the policy was that the deed tax for the first set of ordinary houses with a building area of less than 90 square meters was 1%, that for the first set of ordinary houses was 140 (140 or 144, depending on the place), and that for non-ordinary houses was 3%. The deed tax for buying a second suite, whether ordinary or non-ordinary, is 3%.
Zhang Dawei, chief analyst of Zhongyuan Real Estate, calculated an account for this. For example, Mr. Wang of Nanjing wants to buy a second improved house with a total price of 2 million square meters. In the past, you had to pay 60 thousand deed tax, but after the new policy, you only have to pay 20 thousand. If the area is more than 90 square meters, you need to pay 60 thousand in the past and 40 thousand after the New Deal.
Second, the New Deal no longer mentions "ordinary houses"
The New Deal specifically pointed out that the second improved housing for families refers to the second house purchased by families who already own a house.
Zhang Hongwei, director of the same policy consulting, believes that the New Deal no longer mentions the difference between ordinary houses and non-ordinary houses, but directly determines different tax rates according to the area of 90 square meters. The New Deal no longer mentions the concepts of "full five independence" and "full two independence", but redefines the concepts of the first suite and the second suite.
Guo Yi, marketing director of Yahao organization, pointed out that the term "ordinary housing" did not exist before the New Deal interpretation, and it was replaced by a broader term "housing". "This change in the expression of the scope of deed tax collection has a relatively greater effect on the improved family of" selling one and buying one "in the Beijing residential market and has become a luxury house in the city."
It is reported that, according to the identification standard for ordinary houses published by Beijing in September, among the 5532 1 pure commodity houses (excluding affordable housing, self-occupied housing, commercial and residential) sold in Beijing, the loop section exceeds the unit price standard for ordinary houses * * * 15660. "If these non-ordinary houses are the only houses in the family, these buyers will reduce the deed tax of 3% of the total house price to the minimum 1% according to the new deed tax policy to be implemented soon."
Three, more than two years of housing sales are all exempt from business tax.
Regarding the business tax policy, the New Deal pointed out that if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
The original policy of business tax was that if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
Previously, the business tax exemption threshold for ordinary housing was 5 years. Last March, this threshold was lowered to two years, that is, the "five changes to two" policy.
Zhang Dawei told reporters that the business tax policy is different from before, which is mainly reflected in non-ordinary housing. For large-sized houses, high-priced houses, villas and other properties, in the past policy, the difference business tax needs to be paid after two years, but it is not clear in the new policy. If the details of landing in various places are also calculated according to housing, it will be very obvious for improved demand.
Fourth, the New Deal continues to bypass first-tier cities.
The New Deal specifically pointed out that Beijing, Shanghai, Guangzhou and Shenzhen will not implement the preferential deed tax policy in Item 2 of Article 1 and the preferential business tax policy in Article 2 of this Notice for the time being, and the business tax policy for individual housing transfer in the above cities will still be implemented in accordance with the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting the Business Tax Policy for Individual Housing Transfer (Cai Shui [2015] No.39).
That is, first-tier cities can't enjoy the preferential deed tax and business tax for buying two sets of improved housing. The preferential deed tax policy for the purchase of a suite in the New Deal is the same as that in the previous first-tier cities.
The central bank lowered the proportion of the first home loan, bypassed the first-tier cities and the tourist city of Sanya, and still implemented the purchase restriction measures.
"The policy continues to bypass first-tier cities. On the whole, there is no inventory problem in first-tier cities. It is expected that it will be difficult for subsequent easing policies to cover first-tier cities, but the psychological impact of these policies on first-tier cities is still relatively large. " Zhang Dawei said.
Fifth, the means of destocking is gradually being implemented.
Recently, the central government has successively introduced the means of destocking in the property market, and gradually implemented the "dissolving real estate inventory" proposed by the Central Economic Work Conference in June 5438+February last year-appropriately reducing the price of commercial housing, promoting the merger and reorganization of the real estate industry, improving industrial concentration, and canceling outdated restrictive measures.
"All localities are intensively releasing destocking policies. It is expected that different real estate destocking policies will be introduced in various provinces around the two sessions. On the whole, it is expected that the real estate market will usher in a round of intensive policy easing in the first quarter. However, the strength of the overall policy will be different, and the policy of dividing cities is the main feature of future policy relaxation. " Zhang Dawei said that the current economy lacks motivation, and real estate is still the most important engine.
Zhang Hongwei said that the new deed tax policy is conducive to revitalizing the market circulation and sales links in non-first-tier cities. "In addition, the down payment ratio of provident fund loans and commercial loans for second-home loans has been significantly reduced. For replacement demand and improvement demand, it is bound to seize this market entry window and actively enter the market. Judging from the inventory of the first-hand housing market, due to the active entry of improved demand into the market, it is conducive to improving the proportion of inventory structure in most cities and reducing the proportion of large and medium-sized inventory markets, which is conducive to accelerating destocking and reducing market pressure. "
To sum up, in 20 18, the second-home deed tax new deal includes: the deed tax on the second-home purchase was reduced from 3% to 1%, the new deal no longer mentioned "ordinary houses", all houses sold for more than two years were exempted from business tax, the new deal continued to bypass the first-tier cities, and the means of destocking was gradually implemented.