1. New deed tax policy for real estate in Jiangxi: (1) deed tax 1, and the deed tax to be paid for the purchased property exceeding 144 square meters is: 3% of the house price; 2. The deed tax to be paid if the purchased property does not exceed 144 square meters is 1 of the house price. 5%; 3. Take the first suite as an example, the deed tax to be paid for the purchased property not exceeding 90 square meters is: 65438+ 0% of the house price.
(2) Personal income tax
1, the real estate license is over 5 years, and it is the only house that does not need to pay personal income tax;
2. If the area exceeds 144 square meters, it shall be paid according to 20% of the profitable part of the real estate transaction or 2% of the total house price;
3. If the area does not exceed 144 square meters (including 144), it shall be paid as 20% of the profitable part of the real estate transaction or 1% of the total house price.
(3) Business tax
1. If the real estate license is less than five years old and the area exceeds 144, it shall be paid at 5.5% of the total house price;
2. If the real estate license is less than five years old and the area is below 144, 5.5% of the difference will be paid;
3. If the real estate license is more than 5 years and the area is more than 144, 5.5% of the real estate transaction profit shall be paid;
4. If the real estate license is more than 5 years old and the area is below 144, no fee is required.
(4) Land value-added tax
The property right of the house is exempted for five years, and the house price is paid at 1% for less than five years.
(5) Housing transaction costs
Calculated according to the building area of 6 yuan, square meters.
(6) Property registration fee: 80.00 yuan.
(7) Housing appraisal fee: 0.5% of the appraisal amount.
The deed tax for non-ordinary residential transactions shall be paid at 5% of the house price. Regardless of whether the property rights have been acquired for less than five years, ten thousandths of business tax, land value-added tax, income tax and stamp duty must be paid according to the regulations. The transaction cost of the house is 1 of the house price. 9% has been paid, and the rest remains unchanged. (reviveanna)
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2. According to the current deed tax policy, individual purchases are subject to differentiated tax rates. According to the regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 4%.
Ordinary housing that reduces deed tax shall meet the following three conditions at the same time:
1, and the plot ratio of residential buildings is above 1.0.
2. The single building area is less than 144 square meters or the interior area is less than 120 square meters.
3. The actual transaction price is lower than the average transaction price of commercial housing with the same level of land 1. The deed tax collection standard below 2 times, below 90 square meters, 90- 144 square meters, and above 144 square meters. The second and third suites do not enjoy the preferential deed tax policy.
Generally, it is twice the deed tax of the first set of housing, that is, 3-4%. Note: The only house in a family is not necessarily the first suite. For example, if you buy a house and sell it, it will be a second suite. But there is only one house in the name, and you can apply for the only house in the family. The deed tax rate is adjusted by 3% ~ 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large.
Therefore, all provinces, autonomous regions and municipalities directly under the Central Government can make their own decisions within the tax rate range of 3% ~ 5% according to the actual situation in the region. Calculation method of deed tax The deed tax adopts proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple.
Adjustment of deed tax policies in major provinces and cities
Jiangxi, Hubei, Hebei and Henan: Nanchang, Haikou and Tongling are the only ordinary commercial houses, and the deed tax is levied by half; The deed tax is levied at the rate of 1% for the only ordinary house with a construction area of 90 square meters or less.
Tianjin, Jiangsu, Fujian: the first suite is less than 90 square meters, and the deed tax is paid 1%; 90- 144 square meters 1.5% deed tax, and 144 square meters or more pay 3% deed tax.
Huangshan: The deed tax will be levied in half for the first set.
Liuyang: Entrepreneurial talent purchase deed tax halved; 30% deed tax is levied on commercial real estate.
Huzhou and Xuancheng:/kloc-ordinary houses below 0/44 square meters are exempt from deed tax.
Baotou: the deed tax of the first suite is free; The deed tax for new houses above the second suite will be halved.
Weifang: the deed tax for buying houses below 90 square meters is free; Purchase 90 to 144 square meters of housing, and use 300 square meters or less for starting a business, and the deed tax will be levied by half. (Capricorn girl leisurely)
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