What taxes do I need to pay to buy a self-occupied commercial house in Miyun?
Deed tax: refers to the one-time tax levied on the property owner according to a certain proportion of the house price according to the contract signed by the parties when the house rights are changed (2% for ordinary houses and 4% for non-ordinary houses).
Remarks:
1, public maintenance fund: refers to the maintenance fund for public parts and public facilities and equipment of housing construction (ordinary houses: 2%; Elevator room and facade: 3%).
2. Fees for handling bank mortgage:
1) insurance premium (00-year insurance rate 1- 1.5 ‰, loan amount 1 1-20 years) (paid to the insurance company);
2) Mortgage fee, with a loan amount of 3‰ (paid to the Real Estate Bureau);
3) Lawyer's witness fee, loan amount 1.8‰ (paid to law firm);
4) Registration fee, 20 yuan for each contract (sent to the Real Estate Bureau);
5) Stamp duty, per contract 10 yuan (submitted to the real estate bureau);
6) Mortgage information fee, 40 yuan for each contract (to the bank);
3. Business tax: business tax is levied on house property rights. General housing property rights can be exempted for five years, and 5.5% of the house price is paid for less than five years;
4. Land tax: the land tax is also based on the holding period of the property right of the house, and it is also the total installation price of 1% that is exempted for five years and not paid for more than five years;
5. Income tax: the house income tax can be exempted after five years, and the house price 1% or 20% of the present value difference of the house is less than five years;
6. Transaction cost of the house: Generally, as long as there is a transaction in the house, there will be a handling fee. The handling fee shall be calculated according to the housing area and paid to 6 yuan per square meter.
7. Housing property registration fee: the housing property registration fee is the same, and each household is in 80 yuan;
8. Property tax: a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house.
How much tax should I pay to buy a self-occupied commercial house in Miyun?
The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Unless otherwise agreed by both parties, the deed tax is generally paid by the buyer. If the real estate license is run by the developer, the buyer will hand it over to the developer, and the developer will hand it over to the property registration management.
However, if you apply for a real estate license yourself, you can pay the deed tax directly to the real estate registration management department.