First, the process of auction of real estate license according to law:
(a) the materials required for the real estate license:
1, execution ruling, auction confirmation, notice of assistance in execution and related originals;
2. Individual tax and deed tax (value-added tax, business tax. Original invoice such as gift tax);
3. ID card, household registration book, marriage certificate and other documents of the buyer's family;
4. Summary of house information and proof that the buyer's whole family has no house;
5. Married buyers:
(1) Copies of ID cards and household registration books of both parties (in principle, the originals need to be checked);
(2) Copy of marriage certificate (with original verification);
(3) The buyer or the trustee is present for handling.
(two) the method of handling the real estate license:
1, after successful shooting, pay the full amount to the account designated by the court within the time limit specified by the court; After the successful auction, the mortgage customer will go to the designated bank for face-to-face signing as soon as possible, and the bank will release the loan to the account designated by the court within 7- 10 working days;
2. The court receives the transaction confirmation within 10 working days after receiving the full payment;
3, 10- 15 working days to receive the enforcement ruling and the notice of assistance in enforcement and other related documents;
4. Take all the materials to the Housing Authority for tax verification, and get the title certificate within 7 working days after tax verification.
(3) Matters needing attention after obtaining the real estate license:
1, to save all kinds of house buying information. In addition to the real estate license, there are all kinds of very useful invoices, which must be kept. For example: real estate license, invoice, deed tax and so on.
2. Check the information of the real estate license. The information registered on the real estate license is entered by the staff, so there is a probability of error if it is manual.
3. Go to the bank for mortgage registration. If the property buyer fails to register the property mortgage at the bank in time, the mortgage contract is valid but the mortgage right is invalid. Economic disputes are prone to occur on the road to buying a house.
Two, the court auction real estate tax is the second-hand housing sales tax:
1, deed tax: according to the situation of the house and the buyer, it is divided into three tax rates:
(1) Deed tax for the first suite area less than 90 square meters1%;
(2) Deed tax over 90 square meters1.5%;
(3) The deed tax for the second suite with an area less than 90 square meters is1%;
(4) The deed tax of more than 90 square meters is 2%;
(5) The deed tax for three or more houses is 3%.
2. Individual tax: the only house can be reduced or exempted after five years, and others need to pay 20% of the difference or 3% of the total purchase price;
3. Business tax: if an individual sells a house that has been purchased for more than 2 years (including 2 years), it shall be exempted from business tax.
At present, the national sales of real estate business tax collection standard is 5% of sales, plus urban maintenance and construction tax, education surcharge and local education surcharge, which is 5.6% of sales;
4. Land value-added tax: ordinary houses are exempted; Non-ordinary houses within 3 years: the total transaction volume of houses × 0.5%; 3 to 5 years: the total house transaction amount × 0.25%; 5 years or more: tax-free.
If the property owner is a company, the tax range is very large, from thousands to none, and even more taxes are higher than the starting price.
The legal basis is as follows: