I. Transaction taxes and fees
1, deed tax:
The average house price is lower than the guidance price of the housing authority in each district.
(1) First-time house purchase under 90 square meters =1%of the appraised price;
(2)90 square meters to 144 square meters = 65438+ 0.5% of the appraised price;
(3) The deed tax collection standard 144 square meters or above or the average house price is higher than the guidance price of the housing authority in each district.
Evaluate the price of 3%. That's what the so-called low evaluation means. The transaction is paid at the evaluation price.
Tax, the difference between a single supply to the seller, can be reasonably avoided)
Tianjin adjusted the price standard of ordinary houses 1 from March.
Tianjin newly stipulates that the following three standards are ordinary housing standards.
(1) The plot ratio of residential buildings is above 1.0 (including1.0);
(two) the single building area 144 square meters (including 144 square meters);
(three) the unit price of residential transactions is lower than (including) the standard guidance price of each district.
2. Business tax:
The policy that the business tax exemption period of individual housing transfer in this city is restored from 2 years to 5 years has been implemented.
The business tax rate is 5%, plus 0.55% urban maintenance and construction tax, education development fee and 5.55% flood control project maintenance fee after the merger.
(1) If an individual purchases a non-ordinary house for less than 5 years and sells it to the outside world, the business tax will be levied in full;
(2) If an individual sells non-ordinary housing that has been purchased for more than five years (including five years) or ordinary housing that has been purchased for less than five years, business tax shall be levied according to the difference between the sales income and the purchase price;
(three) individuals who purchase ordinary houses for more than five years (including five years) for external sales shall be exempted from business tax.
3. Drawing data fee: 20 yuan.
4. Appraisal fee: 0.5% of the appraised house price. (One-time payment is exempt from this fee)
5. Guarantee fee: the mortgage loan is free of guarantee, and only the provident fund loan (the provident fund part of the provident fund portfolio loan) needs guarantee; There is only one guarantee company that can guarantee provident fund loans in Tianjin, Tianjin Jinfang Real Estate Guarantee Company. The guarantee fee for the provident fund is charged at 0. 12% of the total annual remaining loan principal and interest, 0. 1% for the part over 0 years and 0.008% for the part over 20 years.
6. Land transfer fee: tax payable 1%. (If the nature of the land is transfer, this fee is exempted. )
7. Property registration fee: 0.4% of the appraised value is charged for non-residential 80 yuan.
8. Mortgage registration fee: 80 yuan. (One-time payment is exempt from this fee)
9. Transfer fee: 6 yuan /m2, non-residential 18 yuan /m2.
10, personal income tax: 1%
(1) According to the original purchase contract, invoices and other valid documents, the original value of the house, the taxes paid in the process of house transfer and related reasonable expenses are allowed to be deducted from the income from house transfer after being audited by the tax authorities, and the individual tax is calculated at the tax rate of 20%.
(2) If the original value of the house cannot be displayed, individual income tax shall be levied at 1% of the house transaction price.
(3) Personal transfer income obtained from family rooms for personal use for more than 5 years shall be exempted from tax.
Annex: Tax Refund Provisions
If an individual purchases a house again within one year, the personal income tax payable for the transfer of the house shall be paid in advance in the form of tax deposit, which can be refunded as appropriate after the individual actually purchases the house within one year.
After the actual purchase within one year, if the purchase amount is greater than the transfer income of the house, the tax deposit can be refunded in full; If the purchase amount is lower than the housing transfer income, the tax deposit can be refunded according to the proportion of the purchase amount to the housing transfer income;
Second, about the second home loan
(1) The number of mortgage loans is determined by the borrower's family (including the borrower, spouse and minor children); (2) If a family that has used a bank loan to purchase the first self-occupied house, and the per capita housing area of the borrower's family is lower than the local average level, and applies for a housing loan from a commercial bank again, it can be implemented according to the first self-occupied housing loan policy, but the borrower must provide the query results of the total housing area of the family issued by the local real estate management department according to the housing registration information system.
(3) The remaining families who have used bank loans to purchase houses should apply for loans from commercial banks again according to the second-home loan policy.
(4) Those who have used the loan to purchase the first set of self-occupied housing and have loan records, regardless of whether the loan has been paid off, apply to the commercial bank for a second set of housing loans (inclusive) or above again, and all of them will be implemented according to the second home loan policy.
(five) families who use housing provident fund loans to buy houses shall also apply for housing loans from commercial banks in accordance with the relevant provisions of the Notice.
(6) The borrower who applies for buying a second house or more clearly requires that the down payment ratio of the loan should be no less than 40% and the loan interest rate should be no less than 1. 1 times of the benchmark interest rate of the same grade in the same period announced by the People's Bank of China.
Third, about the threshold of blue printing.
region
a sum of money
Six districts in the city and Tanggu (community forum shop) (community forum shop) (including development zone and bonded zone)
800 thousand,
Four districts around the city (Dongli District, Jinnan District, Xiqing District and Beichen District) and Hangu District and Dagang District.
600 thousand
Baodi District, wuqing district and three counties (Jixian County, Ninghe County and Jinghai County)
0.40 million yuan
(The above answers were published on 20 13- 10-23. Please refer to the current actual purchase policy. )
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