I. Determination of the scope of housing purchase and deed tax subsidy
(A) the identification of the nature of the house
Located in the urban area of Jinzhong City (excluding Taigu District), a newly-built commercial house has obtained the right to use state-owned construction land by means of transfer, and obtained the pre-sale permit of commercial house or the filing certificate of commercial house for sale now. Among them: excluding self-built "commercial-to-residential" housing and public rental housing by development enterprises.
(2) Determination of purchase time
Based on the payment voucher of the supervision account for the pre-sale funds of commercial housing provided by the development enterprise or the purchaser, the purchaser will pay 20% or more (or the full amount) of the total house price from June 1 day to May 3 1 day, 2023. The development enterprise shall provide the written commitment that the purchaser has not paid the house purchase price before June 1 2022.
(three) the identification of housing area and price
1. Building area. The housing area and house number indicated on the tax payment certificate issued by the tax department shall prevail.
2. Transaction price of the house (unit price per square meter). The house price (unit price per square meter) indicated on the general VAT invoice of Shanxi Province issued by the tax authorities shall prevail. Among them: the unit price of the house is less than 6695 yuan per square meter, and the house purchase subsidy is not enjoyed.
(four) to determine the amount of deed tax payment.
The amount paid (refunded) specified in the deed tax payment certificate issued by the tax authorities for the purchaser shall prevail.
(v) Determination of the first suite
With both husband and wife and/kloc-children under the age of 0/8 as the basic family unit, if there is no real estate under the name of the inquiry, it is deemed to meet the conditions of the first suite; For the children (unmarried) whose basic family unit is over 18 (inclusive), if there is no real estate under the name of the inquiry, it is deemed that the children meet the conditions of the first suite.
The "Family Housing Registration Information Inquiry (and Taxpayer Credit Guarantee) Certificate" issued by the Municipal Real Estate Registration and Trading Service Center shall prevail.
Second, the identification of the buyer's identity
(A) new talent
Children (unmarried) who are not registered residents of Yuci Town or registered families in Yuci Town who have reached the age of 18, have no real estate under the query name, and have a nationally recognized bachelor's degree or above.
(2) New citizens
Residents who are not registered in Yuci Town; Children (unmarried) with household registration in Yuci urban area who are over 18 years old and have no real estate under the name of the inquiry.
(3) local residents
Yuci town registered residents.
(4) Servicemen (retired)
Soldiers with the status of active servicemen, active servicemen and discharged servicemen (demobilized soldiers, demobilized soldiers, veterans, etc.). ).
Three, the identification of housing deed tax subsidy standards
housing allowance
1. new talents: for those who buy the first set of newly-built commercial housing, doctoral students will enjoy a one-time housing subsidy of up to 6.5438+0.5 million yuan, master students will enjoy a one-time housing subsidy of up to 6.5438+0.2 million yuan, and undergraduates will enjoy a one-time housing subsidy of up to 6.5438+0.8 million yuan.
2. New citizens: those who buy the first set of new commercial housing will enjoy a one-time housing subsidy of up to 80,000 yuan.
3. Local residents: those who buy a second or more new commercial housing will enjoy a one-time housing subsidy of up to 60,000 yuan.
4. Servicemen (retired): those who purchase the first set of newly-built commercial housing will enjoy a one-time subsidy of up to 80,000 yuan; Those who buy the second and above new commercial housing will enjoy a one-time subsidy of up to 60,000 yuan.
The above-mentioned housing subsidies are applied according to the basic family unit, and children (unmarried) who have reached the age of 18 (inclusive) and meet the requirements of the first suite can apply separately; Buyers can only apply for a purchase subsidy, and may not repeat the subsidy; The starting subsidy baseline is 6695 yuan per square meter, and no subsidy will be given below the baseline.
(2) Deed tax subsidy
1. Those who purchase the first set of newly-built commercial housing: those whose construction area is below 144 square meters shall enjoy the subsidy of 100% of the deed tax paid; Housing construction area 144 square meters (inclusive) or more, enjoy a subsidy of 50% of the deed tax paid.
2. If two or more new commercial houses are purchased: if the construction area is below 144 square meters, 80% of the deed tax paid will be subsidized; Housing construction area 144 square meters (inclusive) or more, enjoy a subsidy of 40% of the deed tax paid.
Four. Time and place of application
After obtaining the deed tax payment certificate issued by the tax authorities, the purchaser shall submit relevant materials to the purchase and deed tax subsidy window of Jinzhong Municipal Affairs Service Center (address: "Citizen's Home, No.500 Ding Yang Road, Yuci District") before May 3, 2025. If it is not handled within the time limit, it is deemed that the purchaser has automatically waived the right to apply and will no longer enjoy the purchase and deed tax subsidies.
Verb (abbreviation for verb) information to be submitted.
The purchaser shall submit the following materials when applying for subsidies:
(a) "Jinzhong city to apply for housing and deed tax subsidies to declare the audit form" (in the development of enterprise sales offices or in Jinzhong city government service center housing and deed tax subsidies window to receive)
(2) Bank payment voucher of the supervision account for pre-sale funds of commercial housing for which the purchaser has paid 20% or more of the total house price (or the full amount). (Leave the original)
(3) A written commitment issued by the development enterprise. (Leave the original)
(4) The Special Invoice for Value-added Tax in Shanxi Province and the Tax Payment Certificate are used for the buyer to pay the deed tax. (Check the original and leave a copy)
(five) the family housing registration information query (and the taxpayer's credit guarantee) certificate. (Leave the original)
(six) the identity card and residence booklet of the purchaser. (Check the original and leave a copy)
(seven) to apply for subsidies with the new talent standard, the purchaser shall provide the bachelor's degree certificate and degree certificate recognized by the state. (Check the original and leave a copy)
(eight) to apply for housing subsidies for active (retired) military personnel, active servicemen are required to provide valid certificates of active servicemen and certificates issued by units at or above the regimental level; Veterans provide veterans' cards or certificates issued by the Veterans Affairs Bureau. (Check the original and leave a copy)
(9) When the purchaser applies for subsidy, if there is an entrusted agent, he shall also provide the resident ID card of the entrusted agent (check the original and keep a copy) and the power of attorney. (Leave the original)
Sixth, the handling process
(1) application. The purchaser shall submit relevant materials to the purchase and deed tax subsidy window of Jinzhong Municipal Affairs Service Center within the specified time.
(2) acceptance. The staff of the subsidy window shall check the completeness of the submitted materials against the purchase and deed tax subsidy standards applied by the purchaser; Submit information to the buyer
If the materials are complete and meet the acceptance conditions, the words "deed tax subsidy for house purchase has been accepted" shall be stamped on the original "Tax Payment Certificate" where the purchaser has paid the deed tax, and returned to the purchaser; If the information submitted by the purchaser is incomplete or unclear, the purchaser will be informed on the spot and will not be accepted.
(3) examination and approval. For the accepted application of the purchaser, enter the examination and approval process to review and confirm the standard and amount of the purchase and deed tax subsidy. For those who have not passed the examination and approval,
When applying for purchase, the telephone asks the buyer to supplement the corresponding information or return the application for purchase.
(4) distribution. For buyers who have passed the examination and approval of house purchase and deed tax subsidy, the subsidy funds will be distributed to the bank account designated by the buyers in batches (1 card).
Seven. Legal liability
(a) when the purchaser applies for housing purchase and deed tax subsidies, he provides false documents to receive subsidies in violation of regulations. After investigation, he should recover all the subsidy funds and recover the interest loss according to the benchmark interest rate standard of the bank for the same period. If the case constitutes a crime, he shall be investigated for criminal responsibility according to law.
(2) If a real estate development enterprise solicits house purchase and deed tax subsidies by fraud or other illegal circumstances or cooperates with others, it shall be jointly and severally liable with the actor after investigation, return all subsidy funds and pay interest losses according to the benchmark interest rate standard of the bank for the same period. Corporate behavior is included in the bad credit file, which constitutes a crime, and criminal responsibility shall be investigated according to law.
Hotline:
1. Jinzhong Municipal Affairs Service Center Purchase Deed Tax Subsidy Window
Tel: 0354-32030 10 (Monday to Friday) 9: 00 a.m.-12: 00 p.m.13: 30 p.m.;
2. Jinzhong Housing and Urban-Rural Development Bureau
Tel: 0354-320 1930 (Monday to Friday): 8: 00 a.m.-65438+02: 00 p.m.:14: 30-65438+08:00 p.m.: Working hours are in accordance with national unified regulations.
The above are legal working days.