economically affordable housing
Less than five years of affordable housing or five years into affordable housing transactions need to pay:
1. Deed tax:1ordinary house below 40m2: 1.5%× original total price. Non-ordinary residence with an area of140m2 or more: 3%× original total price.
2. Stamp duty: 1‰× original total price.
3. Business tax: 5.4%× original total price (Changping District) Note: Property ownership certificate or deed tax is exempt from business tax for five years.
4. Comprehensive land price: (original total price-enjoyment amount) × 10%. Note: the amount of enjoyment refers to the area of the buyer's approval form ×4000 yuan. If the result is negative, it will be exempted.
After five years, affordable housing will be converted into commercial housing transactions, and you need to pay:
1. Deed tax:1ordinary house below 40m2: 1.5%×362 1× room area. Non-ordinary residence with an area of140m2 or more: 3%× house price.
2. Stamp duty: 1‰× house price.
3. Business tax: ordinary houses with an area of less than140m2 are exempt from business tax, and non-ordinary houses with an area of more than140m2 pay the difference business tax: (house price-original total price) ×5.4%.
4. Comprehensive land price: house price × 10%.