First, what is "full of five"?
Regarding what is "Man Wu Jue", Dazuijun mainly explains it from two aspects. The first is the definition of "full five wonders" to help you understand its meaning, and the second is the criterion of "full five wonders" to help you understand how to judge whether all kinds of buildings meet the criterion of "full five wonders".
1, the definition of "full five unique". "Man Wu Jue" is actually a patchwork of two concepts. "Full five" means that the second-hand house has been purchased for five years. In cities with restricted purchases, according to the general provisions of the state, only second-hand houses that have been purchased for five years can be listed and traded. However, at the point of five years, different cities have different collective implementation regulations. For example, some cities have obtained real estate licenses, some cities have filed purchase contracts, and some cities have signed purchase contracts. "Unique" means that the purchaser owns and only owns the house in the name of family members (including the purchaser, spouse and minor children).
2. "Full Five Musts" standard. The criterion of "unique" has been mentioned before, which is relatively easy to judge, so here we mainly talk about the criterion of "full five".
(1) Ordinary commercial housing and affordable housing. There are two main ways to judge whether they are more than 5 years old: the first is to check the issuing time of the house deed tax invoice. The second is to check the registration time on the real estate license. Generally speaking, both can be regarded as the starting time of real right. Knowing the starting time, it is easy to calculate whether the second-hand house is "full of five".
(2) Purchased public houses. The purchased public houses have also become "housing reform houses". Housing reform housing is the public housing that the unit sells to employees at cost price or standard price in the housing system reform. There are three main kinds of purchase prices, namely market price, cost price and standard price. If it is bought at the market price, it is not much different from ordinary commercial housing, and the method of "full five" is the same; If it is sold at the cost price, it must be five years before it can be listed and traded, so there is no question of "five years"; If it is bought at the standard price, it will not be listed for trading until five years later, and the original unit has the priority to buy back.
There are three ways to determine the property right of the reformed house: the real estate registration time, the original purchase contract and the first purchase price. You can choose one of these three as the starting time of judgment.
(3) Other types. Other types of real estate here are mainly inheritance and gift. The time to inherit the property right of the house shall be the time when the decedent obtains the property right. To verify the time of property right, the original property right certificate and inheritance notarization materials are needed. The gift of real estate is divided into two situations. If it is a gift between immediate family members, the property right time can be the starting time of the original real estate license; If it is a gift between non-lineal relatives, the time on the new real estate license shall prevail.
Second, why can you save money by buying a second-hand house that is "full of five"?
This is because "full five independence" is related to the calculation of value-added tax and individual tax.
1, the first is the calculation of value-added tax, which is calculated by subtracting the purchase price from the sales income and multiplying it by 5%. Generally speaking, individuals who purchase ordinary houses for more than 2 years (inclusive) for external sales can be exempted from value-added tax. Then if it exceeds 5 years, you don't have to pay VAT.
2. Then there is the calculation of individual tax. There are two main types of tax calculation: the first is the difference multiplied by 20%, where the difference = taxable value-original value related taxes and fees-reasonable expenses; The second is the taxable value multiplied by 1% (2% or 3% of the taxable value for non-ordinary houses). Generally, the individual tax is paid by the seller, but in real life, the seller will pass it on to the buyer, but it mainly meets the condition of "five full ones", and the buyer does not have to bear this level.