Ordinary housing:
The plot ratio of residential buildings is above 1.0 (including1.0);
The single building area is below140m2 (including140m2);
The actual transaction price is lower than the average transaction price of houses enjoying preferential policies in the same region 1.2 times.
Non-ordinary housing:
The plot ratio of residential buildings is below 1.0;
The single building area is above140m2;
The actual transaction price is 65438+ 0.2 times of the average transaction price of land houses of the same level.
Extended data:
The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China announced the business tax policy for individual housing transfer in 20 10, which stipulated that the business tax should be levied in full on the transfer of non-ordinary housing purchased for less than 5 years.
If an individual purchases non-ordinary housing for more than five years (including five years) or ordinary housing for less than five years for external sales, business tax shall be levied according to the difference between the sales income and the purchase price. Ordinary housing transferred for more than five years shall be exempted from business tax.
References:
Baidu Encyclopedia _ Ordinary Housing