Source of regulations: Changchun Municipal People's Government
Counties (cities), District People's governments, municipal government committees, enterprises and institutions:
In order to enliven the city's real estate market, promote the circulation of stock houses, encourage the consumption of commercial housing, especially affordable housing, meet the housing needs of residents, and make the housing industry a new economic growth point, according to the State Council's Notice on Further Deepening the Reform of Urban Housing System and Accelerating Housing Construction (Guo Fa [1998] No.23) and State Taxation Administration of The People's Republic of China's Notice of the Ministry of Finance on Adjusting Some Tax Policies in the Real Estate Market (Caishuizi [2004]
Liberalize the purchased public housing and affordable housing market.
Has obtained the "housing ownership certificate" of the purchased public housing and affordable housing (including
Including housing projects, housing for needy people and fund-raising cooperative housing, can be listed for sale.
The purchased public housing and affordable housing shall not be listed for sale under any of the following circumstances:
1, the household registration is in the frozen area and has been included in the demolition notice;
2. Changing the nature of use without authorization;
3. Mortgage without the written consent of the mortgagee;
4 laws and regulations shall not be sold.
When selling the purchased public housing, the seller shall pay the income according to the regulations. Among them, if the transaction price does not exceed 2000/ m2, no income will be paid; If the transaction price exceeds 2000/ m2, the excess part shall be paid by 5%. The income from the sale of houses shall be turned over to the finance or returned to enterprises and institutions to be used for housing subsidies. Individual workers listed for sale have purchased affordable housing, no longer pay income.
Families have purchased public housing and affordable housing sold within one year after listing.
Buying a house at the market price, or if a family has bought a house at the market price within one year before buying and selling public housing and affordable housing, can be regarded as the exchange of housing property rights.
Liberalize the transfer market of the right to use public housing.
The lessee of public housing may transfer the right to use the leased public housing with the consent of the housing property unit. The transfer is reviewed and evaluated by the municipal real estate market management department, and the transferor pays the income to the housing property unit according to 8.5% of the assessed amount; Both parties to the transfer shall pay a transaction fee of 0.25% of the turnover. The remaining income belongs to the transferor.
Housing demolition, the demolition can be paid to transfer their resettlement rights (use rights).
The transfer of real estate is subject to the following taxes and fees
Deed tax for the first transaction of commercial housing
The deed tax is levied on the purchase of ordinary commodity housing listed for the first time at 0.5% of the turnover of 65438+.
For the purchase of non-residential commercial housing listed for the first time, the deed tax shall be levied at 3% of the turnover.
Transfer taxes and fees for non-residential houses in stock
If the existing non-residential houses are transferred, business tax, urban construction tax and education surcharge will be levied according to 1% of the turnover. Land revenue is levied according to the turnover of 1%. The deed tax is levied at 3% of the turnover. If the seller is an individual, a personal income tax of 1% will be levied.
Transfer of ordinary houses (including purchased public houses and affordable houses)
Taxes and administrative expenses
Business tax: for those who have lived for less than one year after buying a house, the difference after deducting the original purchase price from the transaction price will be levied at the time of sale; If you live for more than 1 year after buying a house, you will be exempted from business tax when you sell it; Personal self-built houses are exempt from business tax when they are sold.
Land value-added tax: exempt.
Deed tax: 65438+ 0.5% of turnover.
Personal income tax: 65438+ 0% of turnover.
If the purchased public housing and affordable housing are purchased, the land transfer fee or the price equivalent to the land transfer fee shall be levied on the buyer according to 1% of the turnover. If other ordinary houses are transferred, the seller shall pay the land income at 1% of the turnover.
Real estate transaction taxes and fees
When real estate is exchanged, relevant taxes and fees shall be charged according to the price difference.
Real estate transfer fees, according to the provisions of the provincial finance and price departments of the standard charge.
Standardize management and enliven the real estate leasing market
management of standardization
For real estate leasing, the parties shall register with the real estate market management department for the record according to law, and after handling the real estate leasing license, they will no longer apply for the business license for house leasing (except for enterprises specializing in real estate leasing). Industry and commerce, land, state-owned assets and other departments no longer charge fees related to real estate leasing.
Real estate leasing of industrial enterprises
Relevant departments should give preferential policies to industrial enterprises to rent non-residential houses.
Commercial housing built by developers is allowed to be rented first and then sold.
Commercial housing with commercial housing sales (pre-sale) license can be rented by developers first. If the lessee purchases during the lease period, the rent can offset the house price.
Accelerate the disposal of the backlog of vacant commercial housing.
Can turn the backlog of commercial housing into affordable housing, low-rent housing and policy resettlement housing, and implement corresponding policies; Can also be compared with the price of affordable housing price limit sales. If the overstocked commercial housing is sold at the prescribed price limit, before 65438+February 3, 20001,the business tax, deed tax and other administrative fees involved in the sales link will be exempted. Vacant commercial houses are limited to those built before June 30, 1998 and not yet sold.
Vacant commercial housing is identified by the municipal real estate administrative department in conjunction with the municipal local tax department.
Expand the business of housing mortgage loan
Actively promote the personal housing provident fund loan business of employees, and all commercial banks should vigorously carry out the mortgage loan business of individual housing and carry out the portfolio loan business of individual housing for employees. Give preferential treatment to the loan amount and term within the permitted scope, and improve the ability to pay for house purchase.
Strengthen the regulation of real estate prices and impose a maximum price limit on affordable housing.
By the real estate administrative department in conjunction with the price department, according to the location of the land to develop the highest price of affordable housing, and regularly published. In the approval of the sale and pre-sale of affordable housing, anyone who exceeds the maximum price limit shall not sell the pre-sale. Price management departments and real estate administrative departments should strengthen the price management of affordable housing. According to the Notice on Strengthening Real Estate Price Control and Accelerating Housing Construction (Guo Fa [1998] No.34), the cost elements of affordable housing are classified according to compensation for land acquisition and demolition, survey and design fees, preliminary engineering fees, building installation fees and housing.
Improve real estate intermediary services
Establish regional real estate intermediary service centers, and standardize intermediary behaviors such as real estate consultation, brokerage and evaluation.
Encourage the establishment of professional intermediaries focusing on real estate throughput business, give preferential tax policies, and speed up the digestion of vacant houses. Establish a real estate auction house; Establish a housing guarantee company.
The tax, land revenue and income from selling houses involved in these Provisions shall be managed according to real estate.
Management department collects.
If the transaction price of real estate (including rent) involved in these Provisions is lower than the assessed price, relevant taxes and fees shall be levied according to the assessed price.
These Provisions shall be organized and implemented by the Municipal Real Estate Management Bureau as of the date of promulgation. Relevant municipal departments
Should be in accordance with the division of labor, and actively cooperate with the implementation of these provisions.
These Provisions shall apply to the urban planning area of Changchun City. Counties (cities) can refer to the implementation.
Annex I: Measures for the Administration of Listed Sales of Purchased Public Housing and Economically Affordable Housing in Changchun (Trial);
Annex II: Administrative Measures for the Transfer of the Right to Use Public Housing in Changchun (Trial).
October 15, 1999
Annex I
Changchun city has purchased public housing and affordable housing listed.
Measures for sales management (for Trial Implementation)
Article 1 In order to promote the circulation of purchased public housing and the sales of newly-built commercial housing and affordable housing, meet the housing needs of residents, and stimulate economic growth, these measures are formulated in accordance with the notice of "Several Provisions of Changchun Municipal People's Government on invigorating the real estate market in Changchun (for Trial Implementation)".
Article 2 These Measures shall apply to the management of purchased public housing and affordable housing that enter the market for the first time in the urban planning area of our city.
Article 3 The term "purchased public housing and affordable housing" as mentioned in these Measures refers to the public housing purchased by urban workers in our city at the cost price (or standard price) or the affordable housing purchased at the guidance price of the local people's government according to the relevant housing system reform policies of the state and the municipal people's government.
The term "affordable housing" as mentioned in these Measures includes housing for housing projects, housing for solving difficulties and cooperative housing for fund-raising.
Article 4 The Municipal Real Estate Management Bureau is the administrative department in charge of the listing and sale of purchased public housing and affordable housing in our city. Finance, taxation, prices, land, finance and other departments should cooperate with the real estate administrative departments to do a good job in the management of public housing listing and sale.
Purchased public housing and affordable housing with real estate license.
Can be listed for sale.
Under any of the following circumstances, it is temporarily not allowed to purchase purchased public housing and affordable housing.
For sale:
(a) the household registration is in the frozen area and has been included in the scope of the demolition notice;
(2) changing the nature of use without authorization;
(3) It has been mortgaged without the written consent of the mortgagee;
(four) laws and regulations shall not be sold.
When selling the purchased public housing, the seller shall pay the income according to the regulations. Among them, the transaction price does not exceed 2000 yuan/square meter, and no income is paid; The transaction price exceeds 2000 yuan/square meter, and the excess part shall be paid by 5%. The income from the sale of houses shall be turned over to the finance or returned to enterprises and institutions to be used for housing subsidies. Individual workers listed for sale have purchased affordable housing, no longer pay income.
The following taxes and fees shall be levied for the sale of purchased public housing and affordable housing:
For those who have lived for less than one year after purchasing a house, the business tax at the time of sale shall be deducted from the purchase price.
The difference after evaluating the original price.
Those who have lived for more than one year after buying a house shall be exempted from business tax when selling.
Exempt from land value-added tax. .
(4) Deed tax is levied at 0.5% of 65438+ turnover.
(5) Individual income tax is levied on the turnover of 1%.
(6) The land transfer fee or the price equivalent to the land transfer fee shall be charged to the buyer at 1% of the turnover.
Encourage workers' families to improve their living conditions by purchasing public housing and affordable housing.
Use a house to go public, sell a house for a house. If a family has purchased public housing and affordable housing at the market price within one year after listing for sale, or if a family has purchased housing at the market price within one year before listing for sale, it can be regarded as the exchange of housing property rights.
When the purchased public housing and affordable housing are sold, the owner of the house shall
Fill in the "registration form for the listing and sales of purchased public housing" or "registration form for the listing and sales of purchased affordable housing", and submit the following materials to the municipal real estate market management department:
Housing ownership certificate;
Written opinions of adults living together agreeing to sell;
Identity card and household registration certificate or other valid identity documents.
"Registration Form for Listing of Purchased Public Housing" and "Purchased Economy"
Housing listing registration form "involves opinions issued by relevant units and departments, and all relevant units and departments shall support and cooperate.
Has purchased public housing and affordable housing in line with the conditions for sale, by the housing management
The buyer and the seller sign a real estate transfer contract, and the real estate market management department handles the transaction transfer formalities after on-site investigation and evaluation of the house. At the same time, the buyer and the seller shall pay relevant taxes and fees according to regulations.
After handling the transaction transfer procedures, the parties to the house sale shall go to the city as required.
The real estate property management department applies for the registration of house ownership transfer, and goes to the land management department for the land use right certificate.
The taxes, fees, land revenue and income stipulated in these Measures shall be managed by the real estate management department.
The management department collects or collects it.
After the purchase of public housing and affordable housing is sold, housing maintenance.
Before listing for sale, it is still implemented in accordance with the relevant provisions of the after-sales maintenance management of public housing. The balance of the * * * facility maintenance fund paid by individuals will not be refunded and will be transferred with the property right of the house.
These Measures shall be interpreted by the Municipal Real Estate Management Bureau. These Measures shall come into force as of the date of promulgation.
Annex II
Measures of Changchun Municipality on the Administration of the Transfer of the Right to Use Public Housing (for Trial Implementation)
Article 1 In order to regulate the transfer of the right to use public housing, rationally adjust the surplus and shortage of housing, improve the living conditions of the masses and improve the efficiency of housing use, these measures are formulated in accordance with the "Several Provisions on invigorating the real estate market in our city".
These Measures shall apply to the transfer of the right to use public housing in the urban planning area of Changchun City.
Let management. The term "public housing" as mentioned in these Measures includes residential housing directly managed by the municipal housing management department and self-managed by the unit.
Article 3 The term "transfer of the right to use public housing" as mentioned in these Measures refers to the transfer of the right to use public housing by the lessee.
The property unit agrees to transfer the right to use the leased public housing to others according to the regulations.
Article 4 The transfer of the right to use public housing shall follow the principles of equality and mutual benefit, voluntary compensation, honesty and credibility.
Credit principle.
Fifth Changchun City Real Estate Management Bureau is the administrative department in charge of the transfer of the right to use public housing in our city.
Article 6 Under any of the following circumstances, the right to use public housing may not be transferred:
There is a lease dispute;
Dangerous house;
Family members living together have objections to the transfer;
The provisions of laws, regulations and policies shall not be transferred.
Seventh public housing transfer, under the same conditions, the housing ownership unit has the priority to the transferee.
Article 8 The transfer of the right to use public housing shall follow the following procedures:
(a) the transfer of both parties to the city real estate market management department to receive the "public housing use right transfer registration approval form" and "public housing use right transfer contract".
Housing property units and adult families living together sign opinions on whether to agree to the transfer and
stamp
Both parties hold the registration approval form, transfer contract, ID card and household registration book.
(If the transferee is a foreigner, submit the temporary residence permit issued by the public security department where the house is located), the use certificate of public housing or other legal lease certificate, and the house demolition and resettlement agreement (which has been demolished), and go through the formalities at the municipal real estate management department.
City real estate market management department to conduct on-site survey and evaluation of housing, in line with the conditions of transfer, signed the transfer opinion, and collect relevant taxes and fees.
Housing property units with the "registration approval form" and so on. , to be renamed transfer procedures, renewal of public housing use permits.
Without the approval of the municipal real estate market management department, the right to use public housing shall not be transferred without authorization.
Article 9 The transfer price of the right to use public housing shall be determined by both parties through consultation.
Tenth transfer of the right to use public housing, the two sides pay a transaction fee of 0.25% of the turnover. 8.5% of the turnover belongs to the property right unit, and the rest of the transfer income belongs to the transferor.
If the transaction price of the transfer of the right to use public housing is lower than the assessed price, the tax and income shall be paid according to the assessed price.
Eleventh according to the provisions of the transfer of public housing use rights, the transfer behavior is invalid. City real estate administrative departments and housing property units can be dealt with according to law.
Twelfth public housing demolition and resettlement agreement transfer, referring to these measures. When evaluating the price, we should take the agreed new house as the target.
Thirteenth these Measures shall come into force as of the date of promulgation.