How to calculate the new house tax?

The new house purchase tax includes deed tax, contract stamp duty, bank mortgage fee, house maintenance fund, property registration fee, transaction fee and property management fee. Do you know how to calculate the new house tax? I sorted out the relevant legal knowledge for you. Let's take a look together. I believe it will help you. 1. How to calculate taxes and fees for new houses (1) Deed tax: transaction price or evaluation price (higher) × 1.5% (the tax rate for commercial houses or houses larger than 144 square meters is 3%);

(2) Transaction service fee: construction area (m2) ×3 yuan;

(3) Transaction stamp duty: transaction price or evaluation price (higher) ×0. 05%;

(4) Registration fee for property right transfer: 50 yuan (for every increase of 1 person 10 yuan, the buyer will charge 80 yuan).

2. Taxes to be paid for buying a new house and matters needing attention (1) deed tax. For the first or second suite, the housing area is ≤90 square meters, and the deed tax is 1%. The area of the first suite is more than 90 square meters, and the deed tax is 1.5%. The housing area of the second suite is more than 90 square meters, and the deed tax is 2%. Note that the deed tax of the new house is calculated according to the transaction price of the house, that is, the transaction price is multiplied by the corresponding deed tax ratio.

(2) Housing maintenance fund. According to the housing area, it is generally 30- 100 yuan/square meter. The collection standards for elevators, stairwells, high-rise buildings and small high-rise buildings are slightly different.

(3) Property fees. General property fee 1-5 yuan/m2/month. When the new house is handed over, it needs to pay a property fee for one year. In addition, heating cities also need to pay heating fees.

(4) stamp duty. The tax rate is 0.05%, and the residence is exempt from stamp duty.

(5) Other expenses. Stamp duty of title certificate in 5 yuan/household, registration fee of title certificate in 80 yuan/set, and non-residential 550 yuan/set.

Pay attention to the developer's five certificates when buying a house. Five certificates include construction land planning permit, construction project planning permit, construction project commencement permit, state-owned land use permit and commercial housing pre-sale permit.

Sign a standardized house sales contract. Property buyers and developers must strictly sign the standard housing sales contract printed by the real estate management department. The contract is made by the Ministry of Construction and the State Administration for Industry and Commerce. Be careful not to use the contract or agreement drawn up by the developer himself.

3. What are the taxes and fees for buying a new house? (1) Deed tax: the deed tax for villas in the central city (including single-family villas and conjoined villas) is levied at 4%; The standard for ordinary housing is 1.5%. The contract for an individual to purchase an ordinary house of 90 square meters or less for the first time is levied at 1%.

(2) Housing maintenance fund: the housing maintenance fund shall be deposited according to the standard of 2%, and the non-residential maintenance fund shall be deposited according to the standard of 1%.

(3) Transaction fee: residential 3 yuan/m2; Non-residential 1 1 yuan/square meter.

(4) Housing registration fee: residential 80 yuan/suite; Non-residential 550 yuan/Piece

(5) Stamp duty on license: 5 yuan/Japan.

Value added tax payable

value-added tax

Value-added tax refers to a turnover tax levied on the value-added amount of goods sold or imported in China or services provided for processing, repair and replacement.

General tax accounting

In order to account for the occurrence, deduction, payment, tax refund and transfer-out of value-added tax payable by enterprises, detailed accounts of value-added tax payable should be set up under the subject of value-added tax payable, and columns such as input tax, tax paid, output tax, export tax refund and transfer-out of input tax should be set up in the detailed account of value-added tax payable.

1. Purchasing materials and receiving taxable services

When an enterprise purchases goods or accepts taxable services from China, it shall debit items such as material purchase, goods in transit, raw materials, goods in stock or production cost, manufacturing cost, materials entrusted for processing, and management expenses according to the amount recorded in the special VAT invoice. According to the amount payable or actually paid, debit the subject of tax payable-VAT payable (input tax) and credit the subjects of accounts payable, notes payable and bank deposits. For the returned goods, make the opposite accounting entries.

Stamp duty and land levy tax are accounted for through management fees, not through payable taxes and fees.

2. Transfer out input tax

The goods purchased by the enterprise have suffered heavy losses and are used for other purposes (such as non-taxable items, collective welfare or personal consumption, etc.). ), the input tax should be transferred to related subjects through the subject of "Taxes payable-VAT payable (transfer of input tax)", debited to the subjects of "Loss and overflow of pending property", "Construction in progress" and "Payable staff salaries", and credited to "Taxes payable-VAT payable (input tax)". The input tax that belongs to the loss of property to be disposed of shall be treated together with the cost of purchased goods, products in process or inventory that have suffered great losses.

3. Selling goods or receiving taxable services.

When an enterprise sells goods or provides taxable services, it debits accounts receivable, bills receivable and bank deposits according to operating income and value-added tax payable, credits accounts payable according to value-added tax indicated on special invoices-value-added tax payable (output tax), and credits main business income and other business income according to realized operating income. Sales return, make the opposite accounting entry.

4. It is regarded as sales behavior.

When an enterprise uses the goods produced or commissioned for processing for non-taxable items, collective welfare or personal consumption, and uses the goods produced, commissioned for processing or purchased as investment, distribution to shareholders, gift to others, etc. Value-added tax should be calculated and paid according to the goods sold, debited to the subjects such as "construction in progress", "long-term equity investment" and "non-operating expenses", and credited to the subjects such as "tax payable-value-added tax payable (output tax)".

5. Export tax rebate.

6. Pay VAT

The value-added tax paid by the enterprise shall be debited to the subject of "tax payable-value-added tax payable (tax paid)" and credited to the subject of "bank deposit".

Small scale tax payment

Small-scale tax paying enterprises only need to set up the detailed account of VAT payable under the account of tax payable, and there is no need to set up a column in the detailed account of VAT payable. "Taxes payable and VAT payable" is registered as VAT payable by the credit and VAT paid by the debit. At the end of the period, the credit balance is unpaid VAT, and the debit balance is overpaid VAT.

The value-added tax paid by small-scale tax-paying enterprises when purchasing goods and accepting taxable services is directly included in the cost of related goods and services, and the subjects of "material procurement" and "materials in transit" are debited and credited to the subjects of "accounts payable".

When the transaction fee is paid, the amount of ordinary residence is relatively low, and the amount of non-residence is relatively high, while the property management fee is calculated from the date of purchase. The above is my own legal knowledge about how to calculate the new house tax.