New value-added tax policy for selling houses in 2022

First, the latest 2022 regulations of Shanghai real estate tax This article introduces Shanghai second-hand housing transaction tax. The Detailed Rules for the Collection of Individual Income Tax from the Transfer of Individual Housing issued by the Municipal Local Taxation Bureau stipulates that if the taxpayer can provide proof of the original value of the house, the personal income tax collection standard is 20% of the taxable income, and the taxable income is the balance of the transfer income MINUS the original value of the house and reasonable expenses. When individual income tax is levied on the income from housing transfer, the actual transaction price is the transfer income. Taxes and fees involved by the seller

(1) Ordinary residence:

1. business tax: the business tax on the external sales of real estate purchased for less than 5 years (including 5 years) is 5.55% of the house price, which will be exempted after 5 years.

2. Personal income tax: the personal income tax for purchasing real estate for less than 5 years (including 5 years) or selling non-family only living room is 65438+ 0% of the house price or 20% of the difference, and the family only living room for more than 5 years is exempt from personal income tax.

(2) Non-ordinary residence:

1. business tax: for the sale and purchase of properties less than five years (including five years), the business tax is 5.55% of the house price, and 5.55% of the difference will be levied after five years.

2. Personal income tax: the personal income tax is 2% of the house price or 20% of the price difference when buying a house for less than 5 years (including 5 years) or selling a house that is not the only residence for the family. Personal income tax is exempted for houses that have been owned for 5 years and are the only living rooms for families. Taxes and fees involved by the buyer

(1) Ordinary residence: 0-90 square meters (including 90%), the total price of the inner ring is less than 2.45 million, the total price of the central ring is less than10.4 million, and the deed tax of the outer ring is less than 980,000:1%(2017 New Deal. (201010 June 17 New Deal, the deed tax for the second house is 3%)

(II) Non-ordinary residence: deed tax: 3% Note: Ordinary residence must meet the following three conditions at the same time:

1, multi-storey houses with more than five floors (including five floors), and old-fashioned apartments, new-style alleys and old-style alleys with less than five floors;

2. Single building area140m2;

3. The total price within the inner ring road (Zhongshan Road Ring Road) is less than 2.45 million yuan/set, the total price between the inner ring road and the outer ring road is less than 6.5438+04 million yuan/set, and the total price outside the outer ring road is less than 980,000 yuan/set. For more information on taxes and fees of second-hand houses in different regions, please click:

Two. Detailed Rules for Shanghai Residence Permit Points In 2022, according to Articles 5 to 12 of the Measures for the Administration of Residence Permit Points in Shanghai, the Shanghai Residence Permit Points Index System consists of basic indicators, plus points, minus points and one-vote veto indicators, with a standard score of 120. The specific integration criteria of each index are as follows: 1. The maximum age index is 30 points. The holder is 56-60 years old, with 5 points. Every time the age decreases by 1 year, the points will increase by 2 points. 2. The highest academic qualification index is 1 10, and the holder can get points if he obtains a nationally recognized academic degree at home and abroad according to the regulations of the national education administrative department. According to Article 8 of the Civil Law of People's Republic of China (PRC), civil subjects engaged in civil activities shall not violate the law, public order and good customs.

Three. Shanghai Residence Permit Renewal Process in 2022:

1. Acceptance: Check whether the photo of the residence permit is consistent with the holder; Check whether the residence permit is valid and whether it is within the endorsement period; Check whether the address information provided by the applicant in Shanghai is consistent with the record on the card face of the residence permit and the system information. If the verification is inconsistent, the applicant shall be required to provide the corresponding proof of residence; Check whether the items filled in the Shanghai Residence Permit Endorsement Application Form are correct and complete; Check whether the residence card information, endorsement application form and information system information are consistent.

2. Input information and compare it in the background.

3. Print endorsement information: If the information provided by the applicant is consistent with the comparison system after comparison and verification, the endorsement information will be printed on the Shanghai Residence Permit on the spot; Change the residential address on the Shanghai residence permit at the same time as the residential address information is changed. If the comparison is inconsistent, inform the parties not to endorse. Print a notice of no endorsement, telling the applicant that he can consult the district (county) human resources and social security bureau or the local police station.

4. Filing of materials: the relevant certification materials are bound into volumes according to individuals, and those who are employed or invest in entrepreneurship are filed by the community affairs acceptance service center for future reference; Those who take refuge, study or further study shall be handed over to the local police station for record and custody. "Regulations on Household Registration" Article 10 If a citizen moves out of the jurisdiction where the household registration is located, he or she shall declare the registration of emigration to the household registration authority before moving out, obtain a migration certificate and cancel the household registration. Citizens who move from rural areas to cities must apply to the permanent residence registration authority for moving out with the employment certificate of the urban labor department, the school admission certificate, or the approval certificate of the urban household registration authority. Citizens moving to border areas must be approved by the public security organs of the counties, cities and municipal districts where they live.

Four. Shanghai hukou settlement policy In 2022, there are five categories of people who can directly obtain a Shanghai hukou as long as they meet the relevant requirements. The first category: conditions for direct settlement of entrepreneurial talents: the first round of venture capital investment of science and technology business incubators or venture capital institutions is more than 6.5438+million yuan (including 6.5438+million yuan) or the accumulated venture capital is more than 20 million yuan (including 20 million yuan), and the shareholding ratio of enterprises in Shanghai is not high. The second category: conditions for direct settlement of innovative and entrepreneurial intermediary service talents: the first person who has been engaged in technology transfer and transformation of scientific and technological achievements for two consecutive years in this city's technology transfer service institutions, and has achieved a technology transaction volume of more than 50 million yuan (including 50 million yuan) in the last three years. The third category: conditions for direct settlement of venture capital management and operation talents: partners or senior management talents with the position of vice president or above of venture capital institutions in this city, and have completed investment totaling 30 million yuan in Shanghai. The fourth category: conditions for direct settlement of senior management and scientific and technological talents in enterprises: the base of continuous payment of social security for employees in this city for 36 months in the last four years is equal to three times the average social wage of employees in this city in the previous year, and the accumulated personal income tax is 6,543,800 yuan. The fifth category: the conditions for entrepreneurs to settle directly: they must be met at the same time.

1. The legal representative (as the chairman or general manager) or the founder who holds more than 10% (including 10%) of the shares in this city.

2. The profit rate of enterprise's annual operating income is above 10% for three consecutive years, the tax payable in the previous year is above 100000 yuan (including 100000 yuan), or the main business income of technology enterprises has increased above 10% for three consecutive years, and the tax payable in the previous year is above1.

3. The production technology, equipment and products of the enterprise do not belong to the restricted and eliminated categories stipulated by the state and this Municipality.

4. The enterprise has no record of major violations of laws and regulations and punishment, and no record of bad faith.

Legal basis: Article 4 of the Enterprise Income Tax Law has an enterprise income tax rate of 25%.

The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Article 3 of the Deed Tax Law The deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.

Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.