1. What is the only one who is over five?
The so-called "only five years" means that the real estate license sold has been issued for five years or the deed tax ticket has been issued for five years, and it is the only house of the owner (family as a unit).
For example, Lao Wang, a married owner in Beijing, currently owns a house (ordinary residence) A until 20 15. He has obtained the real estate license for five years, and Lao Wang sold the house A on 20 16 without buying any other houses. Excuse me, when selling property A, does A belong to the only one who has owned it for five years?
Answer: When Property A was sold, there was no other property under Lao Wang's name, so Property A belonged to the only house in Manchu.
Second, how to judge whether the house is more than five years old?
To judge whether the house is more than five years old, the date of obtaining the tax payment certificate (deed tax invoice) or the date of issuing the house ownership certificate (real estate license) shall prevail. Families who buy houses can determine the time according to any of these documents.
Note: The criteria for judging special rooms are slightly different.
Take three typical apartment types as examples.
How to judge whether the house is more than five years old?
What are the advantages of a house full of five people?
The only house with more than five years enjoys preferential tax policies. For example, an ordinary house with more than five unique houses can be exempted from value-added tax and additional and personal income tax compared with houses with less than five unique houses.
take for example
Buy the first set of 50 square meters, the online signing price is 2 million yuan (high-core pricing), the original value is 6.5438+0.5 million yuan (the seller bought it in full that year), and the original deed tax is 6.5438+0.5 million yuan. What is the biggest difference between taxes and fees for ordinary houses with more than five yuan and less than five yuan respectively?
1. This common house is complete and unique.
The only person over the age of five who needs to pay 20 thousand
There are less than five unique houses in an ordinary house.
The tax payable for less than two years is 16 1 000 yuan.
Two years and less than five years, you need to pay taxes and fees of 77 thousand yuan.
After five years, you will not only have to pay 77 thousand yuan in tax.
It can be seen that the tax difference between ordinary houses with less than two years and ordinary houses with two years is the biggest. For example, a * * * price difference is 14 10000 yuan.
More than five sets of ordinary houses can only be exempted from value-added tax and additional and personal income tax. After five years, the date of deed tax invoice or the date of issuance of real estate license shall prevail.
Source: Beijing Local Taxation Bureau.
Chain brokers also contributed to this article.
This content only applies to Beijing.