What are the provisions of Tianjin housing business tax?
1. Business tax: 5%. Generally speaking, the house is a non-ordinary residence, and the business tax will be levied in full within 5 years. If it has been more than 5 years, the business tax shall be levied according to the difference between the sales income and the purchase price of the house.
2. Personal income tax: according to the relevant documents, the approved collection rate is 1%-3%, which is determined by the provincial or prefecture-level local taxation bureau within the scope of this adjustment. Most local residents believe that the residential rate is 1% and the non-residential rate is 2%. Please ask the local residents for details. However, since the house has been owned by the residence, it should also enjoy the following preferential policies: for taxpayers who sell their own houses and plan to buy houses from scratch within 1 year after the sale of their existing houses, the personal income tax payable for selling their existing houses can be paid in whole or in part according to the value of buying houses from scratch, and the income earned by individuals who transfer their own houses for more than 5 years and use them for daily families is exempted from personal income tax.
3. Deed tax: The state stipulates that the deed tax rate is 3-5%, which is determined by each province and city. It is 3% in many places and 4% in some places. Please ask the local authorities for details.
4. According to the relevant documents, individuals selling houses are temporarily exempt from stamp duty and land tax. The document only says residence, so you have to apply for a house.
5. Land transfer fee. Refers to the land transfer price charged by the competent land transfer departments of governments at all levels to units or individuals for transferring the right to use state-owned land according to regulations. The paid land use fee refers to the net income of ordinary land collected by the State Council or the provincial people's government from the people's governments of counties and cities that have obtained new construction land by means of paid use such as transfer when they agree to agricultural land conversion and land expropriation.
6. Land value-added tax. Units and individuals that transfer the right to use state-owned land, above-ground buildings and their attachments and obtain income must pay land value-added tax and implement a four-level progressive tax rate.
Where can I pay the business tax on the house in Tianjin?
1. Deed tax is the tax that needs to be paid according to national regulations. According to state regulations, the deed tax should be paid to the state when selling a house, and the registration fee for selling a house should be paid to the real estate part when selling property rights. The deed tax, business tax and individual tax of the house must be paid to the local tax.
2. After paying taxes, go to the property management company in the housing community to register, indicating that this house is yours now, and you will be responsible for all housing-related affairs in the future.
In the above article, Bian Xiao introduced the regulations of Tianjin housing business tax to you. What else do you not know about Tianjin housing business tax?