Mortgage Jun understands everyone's desire to live and work in peace and contentment, but after careful consideration, only three types of houses are relatively cheap. One kind of house is a commercial apartment, another is a house auctioned through judicial channels, and the third is a haunted house. The haunted house is so terrible, let's talk about the pits of the other two cheap houses for the time being. The small ones cost tens of millions, and the big ones cost money, but the house is still owned by others. ...
First, commercial and residential apartments.
Many people think that commercial and residential apartments are not limited to purchase, but they can still live. Although the property right is a little short, it is cheap. What's more, some commercial and residential apartments are still water and electricity for others. Commercial and residential apartments can't be settled except for provident fund loans, which seems to be a good choice for those who are not qualified to buy ordinary houses.
However, in the actual process, many property buyers realize that they have been fooled into buying commercial and residential apartments after confirming their purchase intention or even paying the down payment! Why do you say that? Because the taxes and fees of commercial housing are ridiculously high.
On the whole. Sellers of second-hand housing transactions need to pay: value-added tax, personal income tax, land value-added tax and stamp duty. The buyer needs to pay deed tax and stamp duty.
Maybe you don't know how many there are after such a list, so give an example and actually calculate it.
Suppose Miss Hu bought a commercial house with an area of 60 square meters in full five years ago, and paid a deed tax of 60,000 yuan and a public maintenance fund of 40,000 yuan when she checked in. The house was sold on 20 16, and the online signing price was 4.5 million. The original value of the above-mentioned house and related expenses have legal and valid credentials. What taxes and fees does Miss Hu need to pay to transfer this suite, and how much?
First of all, like second-hand houses, there are value-added tax, personal income tax and stamp duty.
These include:
VAT: (online signing price-original purchase price) ÷( 1+5%)×5%
2.5 million ÷ (1+5%) × 5% =11.9 million yuan.
Personal income tax: (online signing price-original purchase price-deed tax-value-added tax of this transaction) ×20%. What needs to be explained here is that the deed tax rate of commercial and residential apartments is 3% no matter how many years.
(4.5 million-2 million-60,000-1 1.9 million) × 20% = 464,200 yuan.
Stamp duty: 4.5 million× 5/10,000 = 2,250 yuan.
Have you ever been afraid? These expenses have been calculated as 1 1.9 million+464,200 +0.23 million = 585,500 yuan. You can buy a toilet in Beijing.
This is not the end of the calculation. The most crucial point is coming soon. The reason why the tax of commercial and residential apartments is high is that the land value-added tax paid by commercial houses instead of ordinary houses accounts for a large proportion, and the calculation method is more complicated. The specific calculation method is as follows:
Taking the above case as an example, the deduction items are: original purchase price of 2 million+current value-added tax1/kloc-0.9 million+original deed tax of 60,000+stamp duty of this transaction of 2,250 yuan+annual increment of 500,000 (original purchase price of 2 million× 5% per year) = 2681.250.
Value-added: the income from the transfer of real estate is 4.5 million yuan-after deducting the item 2681250 =1818750.
Value added/deduction =1818750/2681250 = 0.68 (0.5
Applicable tax rate: 40%
So the land value-added tax is1818750× 30%-2681250× 0.05 = 411562.5.
Together with all the previous taxes and fees, the taxes and fees for Miss Hu to buy a house will cost 411562.5+585500 = 9971000 yuan!
It can be seen that the tax pressure on the purchase of commercial and residential apartments is enormous, and the price paid is also quite "tragic".
"Since the taxes and fees for commercial and residential apartments are so high, let's go and see the auction house. After all, the auction price is low, and the house auctioned by the court should be guaranteed ... "I believe many friends will express this feeling at this time, but I have to pour cold water on the 360 mortgage here, because the auction house is really just beautiful.
Most people can't fill the pit in the auction house.
With the skyrocketing housing prices this year, the auction house seems to be a new investment target, and it has begun to enter the general vision of more and more investors and buyers.
Therefore, before talking about the risk of taking a house, Rong 360 mortgage feels that as an ordinary property buyer, it is necessary to first understand what is the law of taking a house.
Legal auction house is the abbreviation of court auction house, which refers to the house that is forced to be auctioned by the court. When the debtor (owner) is unable to perform the mortgage contract or pay off the debt, the creditor applies to the court for compulsory execution through various judicial procedures, and auctions the house under the debtor's name to pay off the creditor's rights with the proceeds from the auction. The house auctioned in the process is the so-called auction house.
Give a chestnut: Xiao Song put his house in the bank to borrow money to do business. He has a bad personality and can't make money if his business fails. At this time, in order to recover her loan, the bank needs to apply to the court for auctioning Xiao Song's house to pay off her loan. Xiao Song's house became a studio.
The disposal process of the auction house is generally like this:
The court sealed up → the third party issued the real estate appraisal report → the first auction → the second auction → the third auction → the sale → the debt repayment → the judicial ruling → the transfer.
Because the period of domestic judicial proceedings is relatively long, according to the court, the first auction often takes one year or even two years to seal up, so the price of the auction house's first auction is often the market price a year ago. If the first auction fails, the court will start the second auction, and the price of the second auction is generally 80%~90% of the first auction. If the second auction fails again, the court will start the third auction, and the price of the third auction is generally 80%~90% of the second auction. If the third auction fails, the court will no longer entrust the auction house to auction, but will auction directly by the court.
In recent years, housing prices in major cities in China have risen too fast. As the starting price of auction houses is relatively cheap and is not restricted by the qualification of buying houses, more and more people participate in the auction. However, after three auctions, the properties that have not been auctioned will be included in the scope of sale. The sale is divided into two stages: in the first stage, investors are free to bid, and the highest bidder wins; In the second stage, investors can quote freely, and if the creditors are satisfied with the investors' quotations, the transaction can be concluded. If the property is sold and re-tendered, the property will be directly owed to creditors.
If the house auction goes smoothly and there are no property disputes, in fact, the taxes and fees that the auction house needs to pay are quite small, as follows:
Deed tax: 1.5% for the house, 3% for the unit and 3% for the non-house;
Contract stamp duty: 0.03% for the buyer;
Stamp duty on warrants: borne by the buyer, 5 yuan/Ben;
Transaction costs: 3 yuan per square meter, all borne by the developer;
Registration fee: to be borne by the buyer, each house is in 80 yuan, not in 300 yuan;
Decoration fee: borne by the buyer, living expenses in 25 yuan; Non-residential houses 1: 500 cadastral map 65 yuan 1: 1000, 92 yuan 1000,1:2000;
* Registration fee: 65,438+000 yuan for pure provident fund loans, and 200 yuan for portfolio loans and commercial loans;
Notarization fee: 0.3% of the house price below 500,000 yuan, and 200 yuan below 500,000 yuan; 0.25% for 500,000-5 million;
Advance notice registration fee: 50 yuan/piece.
But in fact, the hidden risks behind the auction house cannot be ignored, such as:
1, hidden expenses
In addition to paying the auction money to the court, the auction house also needs to pay the auction fee, deed tax and intermediary service fee. This part of the fee is relatively fixed, accounting for about 10% of the auction house price.
(The above answers were published on 20 16- 12-26. Please refer to the current actual purchase policy. )
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