Case 1: Xiao Zhang and his wife started a business in partnership and are qualified to buy a house. Xiao Zhang bought a house in the name of an enterprise. There are only two shareholders in the enterprise, Mr. and Mrs. Xiao Zhang, and neither of them has other houses. Can enterprises enjoy preferential deed tax policies when buying a house?
Case 2 Xiao Wei bought a second-hand commercial and residential shop, opened a small shop, and specially decorated the second floor, ready to live in his own shop at ordinary times. Xiao Wei is single now, and this commercial and residential property is in his name. Can Xiao Wei enjoy the preferential deed tax policy?
Case 3: Xiao Li has a house under his name. After he married his wife, he bought her another house, which is the only house under his name. Can his wife enjoy preferential deed tax policy?
Case 4: Mr. Wang is single, and has two properties under his name, one is to run a shop, and the other is to buy an ordinary house recently. Now the developer has informed Mr. Wang to pay the deed tax by himself to the tax authorities. Can Mr. Wang enjoy the preferential deed tax policy for the house he recently bought?
Case study:
Caishui [2065438+06] No.23 document shows that the subject of deed tax preference is? Personal? What is the discount target? Housing? What is the premise of the discount? The only family? . Case 1, Xiao Zhang and his wife buy houses in the name of enterprises, which subjects do not enjoy preferential treatment? Personal? Standard; Case 2: The commercial and residential shops purchased by Xiao Wei do not belong to housing. Who do not meet the preferential targets? Housing? Standard; Case 3: Xiao Li and his wife are a family unit. Xiao Li bought a house for his wife on the premise of having a house in his own name, which does not meet the preferential premise? The only family? Standard. The above three situations are not within the scope of the implementation of the preferential deed tax policy, and the deed tax should be levied at the statutory tax rate (Beijing deed tax rate is 3%). Case 4: Mr. Wang is single. Although he owns two properties, one of which is a shop, the taxable property can be regarded as the only house of Mr. Wang's family, and he can enjoy the preferential deed tax policy of 1.5% or 1% depending on the housing area.
In short, only meet at the same time? Personal? Buy? Housing? And for? The only family? Housing, you can enjoy the above deed tax preferential policies.
How to define the family's only house
Case 5 Xiao An is a fresh college graduate, unmarried, and his parents bought him a house. Xiao 'an's parents have other properties, and Xiao 'an's name is the only one. Is this the only house for Xiao Anjia?
Case 6: Mr. Wang is now married and did not pay the deed tax before buying a house. This house is the only one under Mr. Wang's personal name, and his wife, Mrs. Wang, also bought a house before marriage, which is the only one under Mrs. Wang's personal name, and has enjoyed the preferential deed tax policy when paying taxes. Can the only house Mr. Wang bought before marriage enjoy the preferential deed tax policy?
Case 7 Xiaozhen is married, divorced once before, and bought a house when she divorced. Xiaozhen owns and only has this house, and now she remarries and pays taxes. Her ex-husband and husband both have houses. Xiaozhen bought this house when she got divorced. Is it the only house in the family?
Case study:
The family members mentioned in Caishui [2065438+06] No.23 document include the purchaser, spouse and their minor children. Case 5 Xiao An is a fresh college graduate. Under normal circumstances, Xiao An is an adult unmarried, and his family members only include the buyer himself, not including his parents. This house is the only house in Xiao 'an's family and can enjoy preferential deed tax policies. If Xiao 'an is underage, and his family members include the purchaser and his guardian, that is, Xiao 'an's parents in Case 5, and there are other houses and properties under Xiao 'an's parents' names, then this house is not the only house of Xiao 'an's family.
According to the Opinions of Beijing Local Taxation Bureau on the Identification of the Only House for Families Buying Houses before Marriage issued on April 8, 20 14, if a purchaser buys a house before marriage and goes through deed tax formalities for the house after marriage, the tax collection organ shall inquire about the taxpayer's property record information to confirm whether the house purchased is the only house for the family. In case 6, Mr. Wang bought a house before marriage and paid taxes after marriage. There is only one taxable house under his personal name and he can enjoy the preferential deed tax policy.
If the purchaser can provide sufficient evidence, such as divorce certificate and divorce agreement, new purchase contract, marriage certificate, etc., to prove that the purchaser was divorced and single at the time of purchase, the tax authorities can check the taxpayer's property record information to confirm whether the purchased house is the only one in the family. Case 7 Xiaozhen needs to show relevant materials to the tax authorities to help them obtain Xiaozhen's divorce date, purchase date and remarriage date, and then conclude that Xiaozhen bought a house during the divorce and singles period, and she can enjoy the deed tax concession for the only house in the family if she owns and only owns this house.
Specific application of 90 square meters boundary
Case 8: Ms. Xiao bought a new house in Beijing, which is the only one in her family, with an area of 143 square meters. Ms. Xiao heard from colleagues that this house is an unusual house with an area of over 140 square meters, and the deed tax rate should be 3%. Is this colleague right?
Case 9 The new house that Xiao Liu bought is a pre-sale house. Does the pre-sale contract show the house? Pre-sale area? 89.3 square meters. When handing over the house, Xiao Liu received a supplementary agreement mailed by the developer and? Area difference? Payment invoice, supplementary agreement showing the house? Actual area? 90.2 square meters, this house is the only house in Xiao Liu's family. What is the applicable tax rate when Xiao Liu pays the deed tax?
Case study:
Caishui [2016] No.23 document shall be implemented as of February 22, 2065 438+06. Prior to this, the deed tax rate of individuals buying non-ordinary housing in Beijing was 3%. After the implementation of the policy, the difference of deed tax preferential policies between ordinary housing and non-ordinary housing was cancelled, and the first item of Article 1 of Caishui [20 16]23 was uniformly applied. Case 8: No matter when Ms. Xiao buys a house, she can enjoy the preferential deed tax policy as long as she pays taxes at the tax authorities after February 22, 20 16, and the house is the only house for Ms. Xiao's family. Because the housing area is more than 90 square meters, the deed tax rate is 1.5%.
In practice, the actual area of the house is finally confirmed by a surveying and mapping institute with surveying and mapping qualifications entrusted by the developer. Actual area? To make a supplementary agreement (or settle bills), it is necessary to judge whether it exceeds 90 square meters according to the area shown in the supplementary agreement, and choose the applicable tax rate. In case 9, the house purchased by Xiao Liu is the only house for the family. The actual area shown in the supplementary agreement is 90.2 square meters, exceeding 90 square meters, and the applicable tax rate is 1.5%. For what? Second-hand house? For,? Actual area? The area shown on the property certificate shall prevail.
Is the taxpayer eligible to enjoy it? Individuals buy the only house in the family? Under the conditions of preferential deed tax policies, you can bring the original and photocopy of your ID card, household registration book and other related materials to the tax authorities to pay the deed tax and enjoy the deed tax concessions.
The deed tax business tax on the second suite is not favorable.
According to the Notice of the Ministry of Finance on Adjusting Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions, the property market will be supported from both deed tax and business tax. In terms of deed tax, the "Notice" proposes that the deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family house with an area of 90 square meters or less; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax shall 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%.
In terms of business tax, the "Notice" proposes 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.
According to the notice, 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. All the provisions of this notice are applicable to other areas outside the above cities. In other words, if an individual purchases the first suite 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 over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. This policy can be implemented in Beijing, Shanghai, Guangzhou and Shenzhen, but for buyers who buy second homes in these four cities, the deed tax is not adjusted and they do not enjoy business tax concessions.
In fact, four first-tier cities have always been able to enjoy the first home deed tax concessions. Prior to this, the deed tax was paid at 1% of the house price for the first suite within 90 square meters, 1.5% for the first suite within 90 square meters, 3% for non-first-time house purchase and 3% for non-ordinary houses (above 144 square meters). With the implementation of the new policy, Shanghai property buyers can enjoy the discounts of 1% and 1.5% as long as they are the first suite, whether they are ordinary houses or not. This is the tangible benefit of the new policy to four first-tier cities including Shanghai.
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