How to calculate the comprehensive land price?

Question 1: 10% How is the comprehensive land price calculated? 5 points: five-year regional guidance price of pure affordable housing x area X 10%= comprehensive land price.

The second category includes the regional guidance price of housing, relocation housing and housing reform housing x cheek X3%= comprehensive land price.

Pure affordable housing is not allowed to be sold for less than five years. The second category is not limited by the number of years and can be transferred at any time.

Public houses include: purchased public houses, public houses with preferential prices and public houses with cost prices (preferential prices must be converted into cost prices before they can be sold).

Generally, a region has a guide price.

Question 2: What is the comprehensive land price? Comprehensive land price is applicable to the listing of affordable housing. If the affordable housing is transferred within 5 years, the comprehensive land price shall be paid according to the difference between the approved area and the actual liquidated damages buyer's output; If it has been over 5 years, the comprehensive land price 10% shall be paid according to the transaction price at the time of listing.

The collection standard of comprehensive land price is: (the actual purchase price of affordable housing-the highest total purchase price standard for families) ×10%; For families who have purchased more affordable housing, the district/county real estate bureau is responsible for issuing the Notice of Paying the Comprehensive Land Price for Purchasing More Affordable Housing. After the comprehensive land price is approved to be paid, it will issue the Special Receipt for Paid Use of State-owned Land in Beijing for the paying families. The housing transaction department shall, on the basis of the approved forms, notices and receipts, handle the deed transfer formalities for families who exceed the standard to purchase affordable housing, and collect relevant taxes and fees according to the actual purchase price and the total supplementary comprehensive land price.

Question 3: What is the land price? You mean the comprehensive land price when calculating the property tax, right?

The comprehensive land price standard refers to the sum of land compensation and resettlement subsidies for general agricultural land, and other land types are adjusted according to the following factors on the basis of the comprehensive land price standard: the basic farmland in agricultural land is1.2; Construction land1.0; Unused land 0.8.

The following real estate shall be approved by the competent department and paid the land price before it can be transferred: (1) obtaining the land use right by administrative allocation; (two) to obtain the land use right to reduce the land price; (3) Other circumstances stipulated by laws and regulations. For example:

The compensation standard for ground attachments and young crops shall be formulated by the people's governments of districts and cities according to the provisions of the Notice of Shandong Provincial Department of Human Resources and Social Security on Adjusting the Annual Output Value of Land Acquisition and Compensation Standard, and shall be implemented after being approved by the Provincial Price Bureau, the Department of Finance and the Department of Land and Resources. At the same time, if all kinds of construction projects involve the requisition and use of rural collective land, the principle of the same place and the same price shall be implemented. In the same area, the compensation price for land acquisition of the same land type is the same and will not change with different projects.

In the Comprehensive Land Price Standard for Land Expropriation in Shandong Province, the land price in the main city is the highest, and the land price in counties (cities) is slightly lower. The land in the main urban area is divided into three to five categories due to different locations, and the land price difference between different categories is obvious. Taking Jinan as an example, the highest price of the first-class land in the main urban area is 6.5438+0.3 million yuan/mu, while the third-class and second-class land is only 60,000 yuan/mu, and the difference per mu is as high as 70,000 yuan. 17, the first-level land price in the central city is roughly divided into three grades. The first-class land in Qingdao and Jinan is more than 65,438+10,000 yuan per mu, of which Shinan District of Qingdao is the first-class land in four districts of Qingdao, and the comprehensive land price per mu in this area is1930,000 yuan. The first-class land in Jinan city is roughly within the expressway around the city, and the comprehensive land price per mu in the area is 6.5438+0.3 million yuan/mu. Zibo, Yantai, Weihai, Weifang and Linyi are the second-class land prices, and the comprehensive land price per mu of urban first-class land is between 74,000 and 90,000 yuan. Binzhou, Rizhao, Laiwu and other 10 cities are the third file, and the highest price per mu of urban primary land is below 60,000 yuan. Among them, the highest land price in Liaocheng and Heze is 17, and the comprehensive land price of the first-class land in the two cities is 48,000 yuan/mu.

Question 4: How to calculate the comprehensive land price of affordable housing for five years 10%? Five-year regional guidance price of pure affordable housing x area X 10%= comprehensive land price.

The second category includes the regional guidance price of housing, relocation housing and housing reform housing x cheek X3%= comprehensive land price.

Pure affordable housing is not allowed to be sold for less than five years.

The second category is not limited by the number of years and can be transferred at any time.

Public houses include: purchased public houses, public houses with preferential prices and public houses with cost prices (preferential prices must be converted into cost prices before they can be sold).

Generally, a region has a guide price.

Question 5: What are benchmark land price and standard land price? The benchmark land price is the initial land price, which refers to the average price of the right to use state-owned land in the urban planning area, which is evaluated according to commercial, residential and industrial purposes and announced by the people's governments at or above the county level. The benchmark land price is not a specific charging standard. The land use right transfer, transfer, lease, mortgage and other parcel prices are based on the benchmark price, and are determined through systematic revision and comprehensive evaluation according to factors such as land use years, plot size, shape, plot ratio and micro-location. Regional comprehensive land price refers to the comprehensive compensation standard for land expropriation calculated according to land type, output value, land location, agricultural land grade, per capita cultivated land quantity, land supply and demand, local economic development level and minimum living security level of urban residents within the scope of construction land determined by the overall land use planning of urban administrative areas. ..... This article comes from: China.

Question 6: How to buy and sell affordable housing? How to calculate taxes and fees? 20 16 latest policy on buying and selling affordable housing:

1, affordable housing is not allowed to be officially listed and traded for less than 5 years;

2. The policy stipulates that after 5 years, affordable housing can be legally sold after paying the land transfer fee. After paying the premium, the house becomes a general commercial house, not an affordable one, and there is no longer the word "affordable housing" on the real estate license;

3. In the case of less than five years, the signed sales contract is invalid and not protected by law.

Premium is used to pay land income and other prices. Since * * subsidized the house when buying a house, the corresponding value-added part will be returned to * * according to a certain proportion for the subsequent construction of affordable housing. As for the size of the proportion, the percentage stipulated by each city is different, some are multiplied by the percentage according to the price difference, and some by the current market price.

There are two key points about the sales and taxation of "affordable housing":

1, not all "affordable housing" can be bought and sold, there are the following situations.

"Affordable housing" belongs to "restricted property right" housing, which is restricted by certain conditions when it is used, transferred and sold. According to the relevant provisions of the Notice on Relevant Issues Concerning the Listing and Sale of Affordable Housing in Beijing, it is divided into the following two situations:

1) The purchased affordable housing can be listed and sold at the market price after living for five years.

2) Families who have not lived for five years can be sold to families with the qualification to purchase affordable housing at a price not higher than the original purchase price of affordable housing.

The so-called "five years" is based on the time when the "purchase family" obtains the "deed tax" tax payment certificate, or the time when the "real estate license" for affordable housing is issued. Any time is fine.

2. In addition to paying individual tax, deed tax and business tax like "commercial housing", "affordable housing" has to pay a "comprehensive land price". There are two other situations:

Affordable housing purchased before April 2008 1 1 for 5 years: online signing price * 10%.

Affordable housing purchased after April 2008 1 1, five years later: * * give priority to repurchase; If you don't buy back, you need to pay: the difference *70%.

Among them, the "price difference" refers to the price difference between the originally purchased "affordable housing" and the ordinary commercial housing that is basically similar to the house in the same lot.

3. In addition, the three taxes paid in "affordable housing" on 20 15 are slightly different from those paid in commercial housing, as follows:

1) personal income tax

According to the Notice on Issues Concerning the Collection of Individual Income Tax on Income from the Transfer of Individual Housing (Guo Shui Fa [2006] 108No.) officially issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) in 2006, domestic residents began to pay individual income tax when transferring individual second-hand houses from August 1 2006. It has been implemented at present.

The same formula, individual tax = difference *20%

However, the "difference" refers to the "transfer income" minus the actual house price and deed tax paid for the last house purchase, the land transfer fee paid for the last house purchase according to the regulations, the business tax paid for this transaction, the decoration payment with the upper limit of 15% and the mortgage interest paid for the last house purchase.

No matter what type of house, whether it is "complete and unique" is the key element to pay or not to pay individual tax, namely:

Personal income tax shall be levied according to the "difference" of 20% if the family name has been transferred for less than five years, or if it is not the only residence for five years;

Personal income tax shall be exempted if the surname has been changed for five years and the only residence is used. 2) Business tax

The only difference is whether it is an ordinary house. There are two situations:

Ordinary houses are exempt;

For non-ordinary houses, the difference is *5.6% (5.5% in outer suburban counties).

Among them, the "price difference" is the difference between the "online signing price" and the "original purchase price" of this transaction, subject to the "original purchase invoice".

3) Deed tax

"Deed tax" is levied according to the "online signing price" of the house, generally between 1%-3%. There are two factors that affect the deed tax: whether it is the "first suite" or whether it is the "second suite". Regardless of the size, it is directly charged: the online signing price *3%. What is the area? According to the area of the house, there are the following methods:

1) less than 90 square meters (inclusive), deed tax = online signing price * 1%.

2) Over 90 square meters, deed tax = online signing price * 1.5%.

Note that "affordable housing" and "second-class affordable housing" are not a concept at all, so be sure to see which one is when calculating the transaction tax of second-hand housing on 20 15. First of all, we should pay attention to whether this affordable housing can be bought or sold, and whether it is different from the "comprehensive land price" of commercial housing.

Attachment: According to the new policy of changing business tax into value-added tax on March 24th, 2006, starting from May 1 day, a nationwide pilot project of changing business tax into value-added tax (changing business tax into value-added tax) will be carried out, which is stipulated to be applicable in Beijing, Shanghai, Guangzhou and Shenzhen. & gt

Question 7: How to calculate the land transfer fee for affordable housing? Pure affordable housing should pay 10% of the comprehensive land price, and second-class affordable housing should pay 3% of the land transfer fee.

Land transaction fee refers to the total land transfer price (referring to the total transaction amount of land transfer) collected from the transferee by the land management departments at all levels, or the renewal land transfer price paid by the land users to the land management departments at the expiration of the land use period, or the land users who have obtained the land use right through administrative transfer, transfer, lease, mortgage and paid investment, and make up the money according to the regulations.

Land transfer fees can be divided into two calculation methods: ground price and floor price. The land price is the unit price per square meter of land, that is, the total transfer fee divided by the total land area; The floor price is the land price allocated to each square meter of construction area, that is, the total transfer fee divided by the total construction area allowed by the plan. Investors often use the reserve price to calculate the investment income. Because the land price can't reflect the level of land cost, only by allocating the land price to each square building area can it be comparable, and the investment cost and investment benefit are easy to estimate. It is generally believed that high-rise buildings can spread low land prices, but this is not the case, because the land transfer fee is calculated according to the planned construction area.

Question 8: How to calculate the comprehensive land price of affordable housing before 2008? Five-year regional guide price of pure affordable housing x area X 10%= comprehensive land price. The second category includes regional guide price of anjufang, relocated housing and housing reform housing x cheek X3%= comprehensive land price. Pure affordable housing is not allowed to be sold for less than five years. The second category is not restricted by age and can be transferred to public housing at any time, including: purchased. ...

Question 9: Is the comprehensive land price for purchasing second-hand affordable housing paid by the buyer or the seller? Thank you. It is the seller's responsibility, because affordable housing is a policy to raise funds for people's livelihood. If the property owner wants to sell it, he has to pay the land transfer fee, otherwise he can't sell it, but even if the land transfer fee is the seller's, he will count it into the total house price.

Question 10: when will the comprehensive land price standard of the expropriation area be implemented? The Comprehensive Land Price Standard for Land Requisition Areas in Shandong Province is uniformly issued by the Provincial Department of Land and Resources, and has been implemented since 20 16 1.

It is understood that the comprehensive land price standard refers to the sum of land compensation and resettlement subsidies for general agricultural land, and other land types are adjusted according to the following factors on the basis of the comprehensive land price standard: the basic farmland in agricultural land is1.2; Construction land1.0; Unused land 0.8. For the land that has been approved according to law before, it is still implemented according to the original approved land acquisition compensation plan. In the future, Shandong will adapt to the changes of economic and social development and adjust the regional comprehensive land price standard in a timely manner.