There is no need to charge any handling fee for applying for provident fund loans, and the housing provident fund management center handles provident fund loans for users free of charge. However, when handling real estate mortgage, users may need to pay the cost of work and related management fees charged by the real estate department and the evaluation agency according to regulations.
The expenses paid by individual housing provident fund loans mainly include evaluation fees, guarantee fees, loan service fees and related taxes and fees. When applying for mortgage registration of housing provident fund, you can charge the applicant a handling fee of 2‰, and the specific charging standards for other expenses are as follows:
Guarantee fee: calculated according to the loan amount and loan life.
Agency fee: The charging standard is 300 yuan. Please consult your loan handling institution for details.
Appraisal fee: the charging standard is 300 yuan, where the loan amount of second-hand houses before 1990 (including 1990) exceeds 30% of the total house price, and the second-hand houses after 1990 exceed 50% of the total house price, and the agency will designate an appraisal company to conduct house appraisal.
20 12 some cities relaxed the conditions of provident fund loans, among which the upper limit of housing provident fund loans in 9 counties of Linyi City, Shandong Province was raised from 200,000 yuan to 300,000 yuan from June 1.
20 14, 10 In June, the Ministry of Housing and Urban-Rural Development, the Ministry of Finance and the People's Bank of China issued a document, including relaxing the conditions of provident fund loans, promoting loans in different places, reducing intermediate costs, canceling the housing provident fund personal housing loan insurance, notarization, new house evaluation and compulsory institutional guarantee, and reducing the burden on loan workers. Among them, employees who have paid for 6 months can apply for provident fund loans (currently 12 months).
On August 17 and 15, the Ministry of Housing and Urban-Rural Development jointly issued a notice saying that the down payment for purchasing a second home with provident fund loans will be cancelled by 20% from September 15 and 1 day.
The second suite can enjoy provident fund loans.
According to the new policy (20 14 1 1), the housing provident fund loan target is paid-in employees who buy the first set of self-occupied housing or the second set of improved ordinary self-occupied housing, and individual housing loans of housing provident fund are not allowed to be issued to the families of paid-in employees who buy the third and above houses. 20 10 Relevant departments issued a document requesting the implementation of the housing provident fund loan policy of supporting the first set, restricting the second set and prohibiting the third set.
The first set of self-occupied housing loan quota is expected to increase.
In addition, the three departments require that cities with districts where the personal housing loan issuance rate of housing provident fund is less than 85% can appropriately increase the first set of self-occupied housing loans according to the local commodity housing price and per capita housing area.
Zhang, director of the Housing Provident Fund Supervision Department of the Ministry of Housing and Urban-Rural Development, said that the loan amount of housing provident fund is an important factor affecting the mutual assistance of the system. Appropriately increasing the loan amount of the first set of self-occupied housing reflects the principle that the housing provident fund system supports basic housing consumption and makes full use of funds.
How to deduct personal income tax and housing provident fund loans?
Legal analysis: provident fund loans can deduct personal income tax, but only the interest expenses incurred by taxpayers in the first home loan. All taxpayers can only enjoy a first home loan interest deduction, which can be a provident fund loan or a commercial loan. According to the regulations, the housing loan interest is deducted according to the standard amount of 1000 yuan per month, and the maximum deduction period cannot exceed 240 months. If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China;
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;
2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;
Individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.
If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.
Provident fund loan tax rate
According to the latest provident fund loan policy, the provident fund is generally around 3. 1%. 1. Materials required for housing provident fund loan: household registration book of the borrower and his spouse; Resident identity cards of the borrower and his spouse; Proof of the marital status of the borrower; Proof of down payment for house purchase; Credit status report of the borrower and his spouse printed by the bank; Housing sales contracts or agreements that comply with the law. The second is the conditions for handling housing provident fund; Individuals and their units must continue to pay housing provident fund for one year; The borrower has stable economic income, good credit and the ability to repay the principal and interest of the loan; Where the borrower purchases a commercial house, it shall not be less than 30% of the total house price. 3. Housing accumulation fund handling process: the lender prepares relevant materials, fills in the loan application in the bank and submits the materials; After receiving the application, the loan bank shall confirm and review the information; After the audit, the loan bank contacts the lender and signs the relevant contract; For bank loans, the lender shall fulfill the repayment obligation.
How much tax does the 600,000 provident fund loan offset?
600,000 provident fund loans can be tax deductible, depending on individual family status and loan purposes. Generally, the deductible tax amount is 30% of the loan amount, that is, 654.38+0.8 million yuan. The specific deduction amount needs to be determined in combination with personal family status and loan use. If the loan is used to buy a house, you can deduct more, and the deduction amount can reach 50%, that is, 300,000 yuan.
What are the conditions for Shenzhen provident fund loan to buy the first house, and how to calculate taxes and fees for new house transactions?
Hello, I'm glad to answer your question about the first community.
The conditions for purchasing the first house with provident fund loan include: 1, and the borrower must have the first city account; 2, usually income should be stable, good credit, have the ability to repay the loan; 3. There is a legal contract or agreement to purchase the first self-occupied housing, and there is a prescribed proportion of self-raised funds; 4. The assets specified in the Guarantee Law are mortgaged or pledged to purchase the first loan; 5. Agree to handle the purchase guarantee or mortgage property insurance; 6. Agree to other conditions stipulated in the housing provident fund management.
The transaction tax of the first new house includes deed tax, maintenance fund and property management fee. The first deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the ordinary commercial housing is halved, that is, 1.5-2.5%. The first maintenance fund: it is charged according to the construction area multiplied by a certain amount. The first property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.
The above information is for reference only. I hope I can help you!
How to calculate the tax on provident fund loans, and what is the tax rate of provident fund loans? This concludes our introduction. I wonder if you found the information you need from it?