How to calculate the deed tax for buying a new house?

Question 1: How to calculate the deed tax of the house? The calculation of house deed tax is 5 points:

First, the construction area is less than 90 square meters, and it is the first time to buy a house in the same area, and the rural hukou is exempt from deed tax;

Second, the construction area is between 90- 140 square meters, and the deed tax 1.5%, regardless of urban hukou or rural hukou;

Third, the construction area is less than 90 square meters, the first purchase, urban hukou, deed tax 1% Fourth: the following conditions are all 3%.

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax (II): land use right donation and house donation shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full.

In addition, Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Individual Donation of Real Estate in Real Estate Transactions [Guo Shui Fa (2006) 144].

The second paragraph of Article 1 clearly stipulates: "If an individual donates real estate for free, the deed tax shall be levied on the donee in full."

The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.

Question 2: What is the deed tax rate for buying a new house? The deed tax rate is 3%-5%, usually 3%. In order to support the real estate industry, the deed tax will be halved for ordinary commercial houses and 3% for commercial houses and villas. (The deed tax will be levied at 3% for properties that exceed the unit price and floor area ratio stipulated by the local authorities. )

Payment standard of deed tax rate: the regulations vary from place to place, and the deed tax payment of real estate is also different. For details, please check the payment standard of local land and resources bureau:

Deed tax of less than 90 square meters (excluding 90 square meters) 1%.

90 m2 to 144 m2 (including 90 m2 excluding 144 m2), and the deed tax is 1.5%.

The deed tax exceeding 144 square meters (including 144 square meters) is 3%.

Pay 3% for villas or commercial rooms.

Floor area ratio below 2.0 (non-ordinary residence) needs 3%.

Question 3: How to calculate the deed tax for buying a house? 5. What are the expenses of the real estate license? The fees to be paid for the commercial housing purchased by the developer when handling the real estate license include deed tax, registration fee and public funds. The deed tax is levied at 1% of the house price for a suite with an area of less than 90 square meters, at 1.5% of the house price for a second suite and at 3% of the house price for a second suite. Residence registration in 80 yuan, non-residence registration in 550 yuan; Public funds are used for community management and community property construction, and the frame structure is paid per square meter 16.8 yuan, and the brick-concrete structure is paid per square meter 15.6 yuan. The expenses that buyers and sellers need to pay for the second-hand house title certificate include transaction fees and registration fees, the buyer also needs to pay deed tax, and the seller needs to pay business tax and additional and personal income tax. The transaction fee is 6 yuan money per square meter, and the registration fee is 80 yuan per set; The deed tax is levied at 1% of the house price for a suite with an area of less than 90 square meters, at 1.5% of the house price for a second suite and at 3% of the house price for a second suite. Business tax, surcharge and personal income tax depend on whether the housing area and real estate license have been issued for more than 5 years. /kloc-houses over 0/44 square meters are called non-ordinary houses, and houses under 144 square meters are called ordinary houses. Ordinary housing is exempt from business tax and surcharges for more than 5 years, and is levied at 5.55% of the difference for less than 5 years; Non-ordinary housing for more than 5 years is levied at 5.55% of the difference, and that for less than 5 years is levied at 5.55% of the total amount. If there is no original invoice, ordinary housing for more than 5 years will still be exempted, and ordinary housing or non-ordinary housing for less than 5 years will be levied at 5.55% of the total amount. Houses that have been the only housing for families for more than 5 years can be exempted from personal income tax; 20% of the personal property transfer income is paid for those who are not the only residence of the family for less than 5 years, and 1% of the appraisal price is levied for those who are over 5 years. The finance department collects deed tax: 2-4% of the house transaction amount. Hebei is 3%. According to the latest regulations, ordinary housing will be reduced or exempted. Housing management department charges 1, and real estate transaction registration fee: 80 yuan/set. 2. Housing transfer fee: 3 yuan/m2 for newly-built commercial housing and 6 yuan/m2 for existing housing. Reduction of affordable housing. Notice on standardizing the charging methods and standards of housing ownership registration fees According to the provisions of the Notice of the State Planning Commission and the Ministry of Finance on Comprehensively Rectifying Housing Construction Fees and Cancelling Some Fees (No.585 [20065438+0]), the relevant issues concerning standardizing the charging methods and standards of housing ownership registration fees are hereby notified as follows: 1. Notice on standardizing the charging methods and standards of housing ownership registration fees. The registration fee of house ownership refers to the registration fee charged by the local people's government at or above the county level to the owner of the house when exercising the functions of house management according to law, registering the house ownership and issuing the house ownership certificate, excluding the real estate surveying and mapping (or measurement) fee charged by the real estate surveying and mapping agency. Two, housing ownership registration, including the initial registration of ownership, change registration, transfer registration, cancellation of registration and other content. 3. The charging methods and charging standards for the registration fee of house ownership shall be implemented in accordance with the following provisions: (1) For houses, they shall be charged according to the current standards such as house value quota, house construction area quota or quota, and interior quota. , unified specification for a set of charges, each set of charges for 80 yuan. The registration fee for the ownership of houses other than houses shall be uniformly stipulated according to the quota, and the specific charging standards shall be approved by the price and financial departments of provinces, autonomous regions and municipalities directly under the Central Government. Farmers' housing charges shall be implemented in accordance with the Notice of the State Planning Commission, the Ministry of Finance, the Ministry of Agriculture, the Ministry of Land and Resources, the Ministry of Construction, and the the State Council State Council Office for Rectification of Work on Special Management of Farmers' Housing Charges (total price [2001]1). (two) cancellation of registration shall not be charged. Registration fee for other rights of the house (including mortgage, mortgage, etc.). ) approved by all localities in accordance with the provisions of the management authority, with reference to the above provisions. Four, the exercise of real estate administrative functions of the department in accordance with the provisions of the issuance of housing management authority certificate free of charge; When the house ownership certificate (* * *) is issued to multiple house owners, the fee for each additional certificate can be charged by 10 yuan. The obligee applies for a replacement certificate due to loss or damage. , and the certificate needs to be renewed according to the regulations and the ownership status has not changed, the fee for each certificate is 10 yuan. Five, the housing ownership registration fee items shall be examined and approved by the Ministry of Finance in conjunction with the State Planning Commission, and the charging standard shall be borne by the State Planning Commission in conjunction with the Ministry of Finance. & gt

Question 4: When will the deed tax be paid for the new house? How to calculate the deed tax of new house? The handling of bank mortgage is to sign a contract and pay the down payment first, and then submit the relevant information about yourself and the house purchase to the bank for review according to the requirements of the bank. After the bank has passed the audit, it will notify the developer to file the contract and finally wait for the bank to lend money. Therefore, it is too early to pay property-related expenses such as deed tax in advance.

Paying deed tax is actually the related expenses of property right handling, including deed tax, maintenance funds and registration fees. Generally speaking, these costs are those that developers receive from owners in advance. When handling property rights in the future, the developer will hand it over to the Housing Authority.

These property fees were paid to the developer when the house was officially handed over.

Let me talk about why you have to pay this fee when you hand over the house, not early in the morning. I won't say anything about "developers should charge interest one day earlier". The point is that this is an auction house. Therefore, the final housing area can only be finalized after the house is repaired. Then there may be an area error. In turn, it will affect the total house payment, deed tax and maintenance fund. So generally speaking, the developer will do two things when handing over the house: 1, and make up the area difference with the owner and issue a real estate invoice (that is, a formal house payment invoice). 2. According to the area and house payment, collect relevant fees (including deed tax, maintenance fee, handling fee, registration fee, etc.). ) the owner of the property rights.

As a landlord, the developer is not very authentic. He certainly wants to collect as much money as possible as soon as possible. Landlord, calculate for yourself: how long will it take from now to delivery? After the house is handed over, the developer can't handle the property right immediately, and it will take at least a few months to handle the preliminary formalities, actual measurement and big property rights (that is, initial registration) before the property right can be handled. Some developers may not be able to do big property rights for half a year. The landlord is also a shop, and the deed tax alone is not one or two thousand.

Therefore, paying these fees and the bank's mortgage are two different periods and completely different things. Therefore, not paying the deed tax cannot affect the bank's mortgage.

I finally answered the landlord's question in turn:

1. If the project is not completed, the bank can apply for mortgage, which has nothing to do with the real estate license.

2. There is no need to pay deed tax before mortgage;

3. yes. But generally speaking, when the house is delivered, the property-related expenses such as deed tax should be paid to the developer.

The landlord's next question:

You just need to sign the contract, pay the down payment, prepare the contract, and then submit the information according to the requirements of the bank. The bank can lend money as soon as it is audited.

PS: If the landlord and the developer have agreed on the time to pay these fees in the contract or supplementary agreement, that is another matter. We must do it according to the contract.

Question 5: How to calculate the new house tax? 1. The deed tax is 65438+ 0.5% of the total house price, 1.5% for ordinary houses below 140 square meters, 3% for ordinary houses above 140 square meters, and 3% for non-ordinary houses. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice. 2. Stamp duty: 0.05% is paid directly when the contract is concluded, and 0.05% of the general total house price is paid together with the down payment, so that the developer can handle the contract registration and real estate license uniformly. 3. Bank mortgage fees If you apply for a mortgage loan, the second group of fees to be paid when signing a contract is bank mortgage fees, and the charging items for commercial loans are slightly different from bank to bank. A. mortgage registration fee: 80 yuan/household B. stamp duty on warrants: 5 yuan/household C. insurance premium: property insurance premium = total house price × annual rate × service life coefficient. The insurance premium is paid in one lump sum. (The insurance premium is roughly: 1~5 years 0.07%, 6~ 10 years 0.06%,1~/0/5 years 0.055%, 16~20 years 0.05%. At present, the charging methods implemented in Chongqing are as follows: a. Excluding elevators: total house price × 2% b. Including elevators: total house price × 3% c. Some pilot buildings are charged at 50~60 yuan /m2. After the developer or property management company opens an account in the bank designated by the local Housing Authority, the property buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds. Three. The property management fee shall be calculated from the date when the house is closed to the date when the purchaser [1] passes the inspection. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Usually three months in advance. Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold. Four. Ownership registration fee 80 yuan/suite ownership registration fee is the fee for handling real estate license. 5. Transaction procedure fee 1. The residential building area is RMB /O2. The non-residential building area is X65,438+065,438+0 yuan/o.

Question 6: How is the deed tax on house purchase stipulated by the state levied? It depends on the name. The deed tax for non-1 set is charged at 3%, which is the upper limit.

Question 7: How to calculate the deed tax on house purchase 1. Taxes payable by the buyer:

1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters, and it is the first suite).

2. Stamp duty: 0.05% of the house price.

3. Transaction cost: 3 yuan/m2.

4. Surveying and mapping fee: 1.36 yuan /m2.

5. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.

Two. Taxes payable by the seller:

1. Transaction cost: 3 yuan/m2.

2. Stamp duty: 0.05% of the house price.

3. Business tax: price difference *5.5% (if the real estate license is less than 5 years)

4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years).

Agency fee: generally 2%~3% of the house price.

Question 8: How to calculate the deed tax of buying a house is the tax that the state must pay when selling a house. Generally, the tax is levied at the rate of 1.5/ 100 of the house price specified in the contract (except for the deed tax concessions of the housing fair), and the deed tax is collected by the state. There is no doubt that both the sale of commercial housing and the sale of stock houses must be paid. 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 average commercial house is halved, that is, 1.5-2.5%. Buying a second-hand house: the deed tax for non-ordinary housing should be doubled. According to the regulations of the state, the deed tax shall be paid to the state for the sale of the house, and the collection standard is: ordinary house 1.5%, and 3% of high-grade house shall be borne by the buyer. According to local regulations, housing must meet three conditions at the same time before it can be recognized as ordinary housing. These three conditions are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 144 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land (different city standards are different, Changchun stipulates that the international transaction price is not higher than/kloc-of the transaction price of land and houses in this lot.

Question 9:20 16 how to calculate the deed tax and maintenance fund of the new house? Hello, according to whether you buy the house for the first time, the estimated price and area, you pay the following fees:

65,438+0. Deed tax: the first-time appraisal amount 1%, the first-time appraisal amount 1.5%, and the 90- 1.44 first-time appraisal amount 1.5%, which exceeds the first-time appraisal amount1.

2. The maintenance fund shall be paid to the commercial bank in the area where the property is designated by the real estate department according to the proportion of about 2% of the total house price.

Hope to adopt

Question 10: how to calculate the deed tax for buying a new house and the house maintenance fund? The collection standards of maintenance funds and deed taxes vary from place to place. Take Xi 'an as an example:

The deposit amount of Xi's first special maintenance fund is: multi-storey residence (below 7 floors, without elevator): 60 yuan/m2; Multi-storey residence (with elevator): 90 yuan/m2; Small high-rise and high-rise residential buildings (above and including 7 floors): 145 yuan/m2.

Xi 'an's deed tax payment ratio is 3%. According to the deed tax policy, if an individual purchases an ordinary house and the house belongs to the only house of the family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%.