New policy on real estate deed tax in Shenzhen in 2020. When will the real estate deed tax in Shenzhen be paid? National subsidy for real estate deed tax in 2020

Deed tax refers to a one-time tax levied on the new owner (property inheritor) based on a certain proportion of the property price based on the contract signed by the parties when the property rights of real estate (land, houses) are transferred. When buying a house in Shenzhen, you generally need to pay Shenzhen real estate deed tax. Let’s join the editor to learn about Shenzhen’s new real estate deed tax policy in 2020. By the way, when will Shenzhen’s real estate deed tax be paid and the national subsidy for real estate deed tax in 2020?

1. New Shenzhen real estate deed tax policy in 2020

1. According to the new Shenzhen real estate deed tax policy in 2020, starting from November 11, 2019, the floor area ratio is above 1.0, Houses with a single building area of ??less than 144_ are ordinary residences and are exempt from the tax for two years. If you have already paid the "mansion tax" on your second-hand house, even before the policy was introduced, there is no remedial measure. You just have to pay it; if your second-hand house transaction has not yet reached the stage of paying the "mansion tax", you will have to pay the "mansion tax". Today’s new policy applies.

2. Shenzhen luxury real estate deed tax calculation formula in 2020

(1) Personal income tax = 1% of the total house price.

(2) Business tax: luxury homes less than 5 years old = 5.6% of the total house price, luxury homes older than 5 years are levied on the difference between the houses.

(3) Deed tax = 3% of the total house price.

(4) Land fee = 0.05% of total house price (excluding housing reform housing).

(5) Land = 30% of the value-added value of the luxury home.

(6) Stamp tax = 0.05% of the total house price; Note: Mansion tax refers to non-ordinary residential taxes.

3. Shenzhen real estate and luxury property deed tax payment standards in 2020

(1) Shenzhen luxury property tax is the sum of urban construction and education surcharges. If it is Shenzhen ordinary property for two years or more, Residential properties are exempt from this tax;

(2) If it is a non-ordinary residential property in Shenzhen that is more than two years old, it is (current online signing price-original value)/1.05 plus 5%

(3) If it is a real estate in Shenzhen that is less than two years old, the current net signing price/1.05 plus 5%, and the urban construction and education surtax is 12%.

2. When is the Shenzhen real estate deed tax paid?

1. When is the Shenzhen real estate deed tax paid? The process of buying a house in Shenzhen is: purchase the house - pay the down payment - process the loan - loan approval - pass the approval - enter the house delivery process. Therefore, after the loan is approved and the developer asks you to hand over the house, you need to go to the approval center to pay the deed tax. If you don't buy the house by yourself, you still need to pay stamp duty.

2. After the loan is approved and the house is handed over, the key will usually be given to you, and it will be completed within a month. It is not a rush. After paying the deed tax, there will be almost no other expenses. Unless you pay in full, you need to handle the land certificate and title certificate yourself. The property deed tax must be paid within 90 days after the date of filing (usually the date on page 15 of the contract). If the property is overdue, a penalty of 0.05% of the date of collection will be charged.

3. Therefore, regarding the question of when to pay Shenzhen real estate deed tax, be sure to pay it on time, otherwise you will need to pay a certain amount of liquidated damages.

3. National subsidies for real estate deed taxes in 2020

In recent years, the government has introduced more and more policies to benefit the people, including subsidies for real estate deed taxes. The real estate deed tax subsidies in some areas are very affordable. Let’s learn more about the state’s real estate deed tax subsidies in 2020 with the editor.

1. For individuals who purchase a family house (family members include the home buyer, spouse and minor children, the same below) with an area of ??90 square meters or less, a reduced deed tax of 1% will be levied; area If it is more than 90 square meters, the deed tax will be levied at a reduced rate of 1.5%.

2. If an individual purchases a second improved house for a family with an area of ??90 square meters or less, the deed tax will be reduced by 1%; if the area is over 90 square meters, the deed tax will be reduced by 2%. levy deed tax.

The above is about the new policy on real estate deed tax in Shenzhen in 2020, when to pay the real estate deed tax in Shenzhen, and the relevant content of the state’s subsidy for real estate deed tax in 2020. I hope it can be helpful to everyone!