Shanghai second-hand housing tax rebate, deed tax, property tax! Detailed rules+process!

According to the notice of the Ministry of Finance! If you buy a house by replacement from 10 in 2022 to 1 year in February 2023, you can get a tax refund. The existing preferential tax refund policies in Shanghai include not only individual tax, but also deed tax and property tax. Today, we will explain the above tax refund process and materials in detail.

0 1

Personal income tax rebate

This policy is up to date. We personally went to the tax-related consultation window of the real estate trading center to verify the latest information on the tax refund for housing exchange in Shanghai, hoping to help you replace your house!

Q: How long does it take to buy a house within one year?

A: From June 2022 10 to February 3, 20231day.

Q: Are you eligible for tax refund?

A: Selling and buying are in the same city; Must be a personal residence, enterprises do not enjoy; Taxpayers must have a direct relationship with the newly purchased housing and should be the owner or one of the owners of the newly purchased housing.

Q: How to calculate the tax refund?

A:

1, the amount of newly purchased housing ≥ the current housing transfer amount, and the tax refund amount = the personal income tax paid at the current housing transfer.

2. Amount of newly purchased housing

3, for the sale of multi-person housing or new housing for many people, should be determined according to the taxpayer's share of property rights, the taxpayer's current housing transfer amount or the purchase amount of new housing.

Q: Can the 20% tax generated by inheritance be refunded?

You can get a tax refund.

Q: How to define the buying and selling time?

answer

1, if the house is sold, it shall be calculated according to the tax payment time of the house sold;

2, buy a new house, according to the online signing time;

3, the purchase of second-hand housing, according to the deed tax payment time or property certificate registration time.

Q: Where can I get a tax refund for selling a house in Pudong and buying a house in Yangpu?

A: Pudong. The tax refund will be made in the tax-paying area.

Q: Can I get a tax refund if I sell my wife's house and buy a house for my husband and wife?

A: Couples can.

Q: Can I get a tax refund if I buy 2 sets 1 set?

A: Yes.

Q: How to define the housing amount?

A: The nuclear tax pricing shall prevail.

Q: What information should I prepare for tax refund?

A:

1, house sales contract;

2, personal income tax refund application form (tax window to fill in);

3. Newly purchased houses are second-hand houses, house sales contracts and real estate warrants;

4. If the newly purchased house is a new house, the house transaction contract shall be reported to the housing construction department for filing (online signing);

5. The taxpayer's identity document;

6. (Tax Refund Applicant) Bank card in my name.

Specific identification rule

Refer to the official account of WeChat, Shanghai Taxation Bureau.

02

After-sale public houses and monetary resettlement refund deed tax.

China's purchase tax rebate began in Shanghai. Before that, what we call "purchase tax refund" should be divided into many types:

Item 1: A long time ago, in order to encourage the purchase of houses, the state agreed that property buyers can enjoy "salary tax exemption" (that is, wages can be refunded after tax payment), and the specific implementation time is unknown;

The second type: the personal income tax paid when selling the house (that is, the "security deposit", which everyone should have experienced) is implemented during the five-year period from June 1. 0998 to May 3 1 2003;

The third kind: the last kind is what we often call "tax refund for house purchase", in which "tax" refers to "deed tax".

So far, 1 and No.2 no longer exist, only No.3 exists, so under what circumstances can the deed tax be refunded?

First, the tax refund for the after-sales workshop

1. The deed tax of after-sale public houses is not levied according to the price of the house purchased in full, but according to the difference between the price of selling public houses and the price of purchasing commercial houses.

For example, if you buy a public house with a price of100000 and a house with a price of1200000, all you have to do is pay the deed tax for a house with a grade of 200000.

What are the requirements for tax refund for after-sale public houses?

If the public housing purchased by employees is newly purchased within one year before and after listing for sale, the deed tax shall be paid according to the difference between the paid amount of the newly purchased housing and the income from the sale of housing. Citizens who apply this policy need to meet three conditions:

(1) After-sale public houses are listed for the first time, that is, if citizens who have purchased after-sale public houses sell their houses again, this policy is not applicable;

(two) the time interval between the sale of public houses after sale and the purchase of new houses shall not exceed one year, and the signing time of the two housing sales contracts shall prevail;

(3) The owner of the house is the same person, that is, the owner of the after-sale public house and the owner of the new house are the same person. If there are more new house owners than after-sale public houses, the policy can still be applied as long as the after-sale public houses are one of the new house owners.

When citizens apply for deed tax deduction, they should carry seven kinds of materials:

(1) new house purchase contract;

(2) new house property right certificate;

(3) New house purchase (full amount);

(4) New house deed tax payment certificate;

(5) the original purchase of public housing materials (purchase contract (white cover), the purchase of public housing or the sale of public housing price calculation table);

(6) the original purchase of public housing sales materials (sales contract, "urban individual housing sales measures" the fourth (green);

(7) Identity certificate and household registration book. All the above materials need originals and copies.

What is the tax refund process for after-sale public houses?

1. If the public housing purchased by employees is newly purchased within one year before and after the listing and sale, the deed tax shall be paid according to the difference between the paid amount of the newly purchased housing and the income from the sale of the housing. After paying the deed tax of the new house in full, you can go through the formalities of deed tax refund. If you buy first and then sell, the buyer can apply for tax refund with the new house tax payment certificate, property certificate, sold public housing contract and other materials.

2, the specific operation method can be divided into the following two kinds:

One is to directly deduct the deed tax when handling the new house property certificate. If it is sold first and then bought, it can be deducted directly when paying the deed tax.

The other is to pay the deed tax of the new house in full, and then go through the formalities of deed tax refund. If you buy a new house first and then sell it, you can apply for a tax refund with the tax payment certificate, property certificate and contract of the after-sale public house, and it will be completed in about 45 days. The fair will write you a CCB check, which you can cash.

Second, the monetary resettlement tax rebate.

Relocation to buy a house is more complicated because there are two ways: monetary resettlement and house replacement. Generally speaking, the monetary resettlement and deduction amount is the relocation and resettlement amount in the demolition agreement, and the excess tax is paid by the buyers themselves.

House replacement is not subject to deed tax. If deed tax is deducted in this process, it can be refunded.

First, the expropriated person who chooses monetary compensation buys a house in the urban area from the date of signing the compensation and resettlement agreement, and the equal part of the house price and the compensation amount (including the compensation amount increased by monetary compensation and the compensation amount for housing difficulties, the same below) is exempted from the house deed tax. If the purchase price exceeds the compensation for demolition, the deed tax shall be paid according to the regulations.

Second, the required information:

1. Original and photocopy of the demolition agreement;

2, the demolition of housing assessment report, a copy of the original;

3, the demolition compensation fund accounting single original and photocopy;

4. A copy of the original title certificate of the house to be demolished;

5. Current purchase information;

6. A copy of the identity certificate of the purchaser;

7. Other materials required by the tax authorities.

Tip: The application for monetary compensation and deed tax relief for house demolition needs to be signed and confirmed by myself.

Three, when buying a house, pay the deed tax to the local tax authorities to apply for tax relief.

These are the two ways to refund the deed tax on buying a house.

03

Property tax rebate

Shanghai Property Tax Collection Policy Click here: 22. 10! The latest policy of Shanghai property tax is coming!

First, the conditions of property tax refund:

1. Property tax is temporarily exempted for buyers who have held residence permits in this city for three years and have worked and lived in this city, and who purchase new houses in this city and the houses belong to the only family houses;

2. For the buyers who hold the residence permit of this Municipality but have not lived in this Municipality for 3 years, the property tax of the above-mentioned houses shall be calculated and levied according to the provisions of the Interim Measures of this Municipality. For those who have held residence permits for 3 years and have worked and lived in this city, the property tax levied on the above-mentioned houses can be refunded.

3. In addition, when the points reach 120 in standard score within 3 years, the property tax paid during the residence permit can be refunded.

Second, the tax refund information:

1. Original Property Ownership Certificate

2. Pay taxes (property tax bill)

3. All the property owner's ID cards, birth certificates and household registration books required by minors.

4. Shanghai residence permit

5, the original and current individual housing property tax notice (provided directly by the window after changing the property tax)

6. Re-identify the query results (provided in the after-tax window for changing real estate)

7. Verification results of three-year validity period of Shanghai residence permit (provided by changing the property tax window)

8. Provide or enter the bank card with the ID number when paying the property tax.

9. Marriage certificate (divorce certificate and divorce agreement are required for divorce)

10, other relevant written certificates and materials required by the tax authorities.

Third, the process and time

The first stage: the re-identification of property tax

1. Take the above materials, go to the window to get the number of "property tax re-certification", call the number and hand in all the materials. The staff will give a notice of property tax certification and a detailed list of subsequent tax rebates after review.

2. After getting the above materials, go to the window to get the number and apply for housing information inquiry. After the staff check the materials, they will give a receipt for housing inquiry, which is about 10.

The second stage: get the tax exemption certificate and refund the tax (bank card and property tax payment invoice or payment book are required for tax refund).

1. Go to the real estate trading center at the specified time, bring the notice, check the application form and check the receipt, get the number first and then get the Notice of Exemption from Property Tax.

2. Bring relevant materials and go to the window to apply for tax refund. After about 3 to 5 months, the property tax will be directly refunded to the bank card.