The notice of the Municipal Commission of Housing and Urban-Rural Development pointed out that "families who have purchased affordable housing in Beijing, after obtaining the deed tax payment certificate or the house ownership certificate for five years, the property owner can pay the land income and change it into commercial housing." However, the conversion without renaming is only applicable to families who have purchased affordable housing since April 2008 1 1, that is, families who have purchased affordable housing since April 20081/. Five years after obtaining the deed tax payment certificate or certificate, the property owner can pay 70% of the difference between the original purchase price and the ordinary commodity housing with similar housing conditions in the same lot.
All the affordable houses signed before April 2008 1 1 were converted into commercial houses through listing transactions. In addition to paying 10% of the comprehensive land price according to the minimum transfer guidance price, a certain house deed tax must be paid. The deed tax rate of 140 square meters or less is 1.5%, and that of 140 square meters or more is 3%.
First, the prerequisite for the transformation of affordable housing into commercial housing
Need to confirm whether the affordable housing is over five years, not the date of buying a house, but the date on the deed tax invoice or the date of issuing the real estate license. Generally, the time of deed tax will be about 1 year earlier than the date of real estate license, so it is good to look at the deed tax date for five years.
Note: the transaction of affordable housing must be over five years, otherwise it is not qualified to make an appointment.
Second, the materials needed for the transfer of affordable housing to commercial housing
Household registration book;
Identity cards and photocopies of both parties (at least 3 copies);
Marriage certificate (required, if it is transferred to older parents, if there is no marriage certificate, you can use the household registration book to prove the relationship between husband and wife);
Original or photocopy of the contract for the sale of affordable housing (if not, the lobby can help print it, and it will waste time without charge);
Two copies of the house plan and two copies of the house registration form (the name of the owner must be hidden in the registration form);
Comprehensive low-cost certificate (blue book) and deed tax certificate paid when purchasing affordable housing and their copies;
Room book and copy.
Third, the process of transforming affordable housing into commercial housing.
The information desk at the door receives the online signature number;
Line up at the window and wait for the station sign. You can go to the window first and ask for a stock house sales contract information form. Fill in the form information.
After signing online, go to the information desk to get two forms (tax declaration and approval form for individual sales of purchased houses, proof that the family has lived for more than 5 years), both of which are used to pay deed tax.
Pay deed tax.
After getting the deed tax ticket, you can get the registration transfer number at the information desk with the deed tax ticket.
To pay the land transfer fee, the algorithm is 362 1 yuan * area * 10% (the part of the area of the affordable housing that has been paid by the original house will be deducted).
Register the transfer number and wait for the transfer.
After the transfer is registered, the buyer will receive the house book within 10 working days.
Four, the cost of affordable housing into commercial housing
Land transfer fee: according to the relevant provisions of the state, the land transfer fee and income of the purchased public housing and affordable housing in this province are distributed and managed;
Payment of income (sales of purchased affordable housing are exempted): paid by the seller. According to the transaction price, the net income after deducting the average unit price of affordable housing announced by the local government in the same period, the original house price exceeding the housing area standard, and the land transfer fee, stamp duty and supervision fee paid by the seller in accordance with the provisions of these regulations shall be paid in excess of the progressive ratio. If the transaction price is higher than 50% of the local average unit price of affordable housing in the same period, 20% of the proceeds will be paid and 80% will be returned to the seller; For the part where the transaction price is more than 50% of the average unit price of local affordable housing in the same period, 30% of the proceeds will go to the seller and 70% to the seller. The net income exceeding the housing area standard should be paid in full.
Stamp duty: 0. 1%, half of which shall be borne by the buyer and the seller respectively;
Deed tax: 1.5%, to be paid by the buyer;
Matters needing attention in changing the nature (after industrial and commercial changes), the comprehensive land price must be paid, but it should be changed between husband and wife, father and son's immediate family members, and the deed tax should be paid first and then returned. The regression time is (15 days to three years); Don't forget to go to the local tax to get a list of documents to be submitted for deed tax declaration.
After the husband and wife change their names and change their jobs, they only need 85 yuan's work fee and do not need other taxes and fees;
After the commercial reform, if you intend to change the house back to its original owner, the transaction cost of resale is the lowest. Because there is no price difference, although it is less than 5 years, the 5.5% business tax (buying price = selling price) is 0; The income tax is also zero according to the value-added 20%, so you only need to pay the deed tax of 1.5%.