The latest real estate policy in 2023

The latest real estate policies in 2023 are as follows:

1, New Deal for Housing Sale, Deed Tax Collection Method. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. The tax rate for purchasing non-ordinary houses, two or more houses and commercial investment properties is 4%;

2. Housing accumulation fund policy:

(1) The scope of housing provident fund withdrawal has been expanded, and consumers who meet any conditions can withdraw the provident fund: purchase, construction, overhaul and decoration of self-occupied housing; Retirement or retirement; After losing the ability to work and terminating the labor relationship with the unit; Settle abroad; Repaying the principal and interest of housing loans; Workers without housing need to pay the rent for self-occupied housing;

(2) the spouse's provident fund can be withdrawn, and the situation of purchase, construction, overhaul and decoration of owner-occupied housing; Need to repay the principal and interest of housing loans; Workers without housing need to pay the rent for self-occupied housing; Pay the property fee for self-occupied housing;

(3) Persons who pay their own provident fund. In the current Regulations on the Management of Housing Provident Fund, only employees working in formal units can pay housing provident fund. The draft proposes for the first time that self-employed individuals and flexible employees can also pay their own provident fund;

(4) the margin is "limited to high and low". The basis for depositing housing provident fund shall refer to the average monthly salary of employees in the previous year, which shall not be less than 60% of the average salary or 3 times higher than the average salary; The upper limit of the deposit ratio shall not be higher than 12% and the lower limit shall not be lower than 5%;

(5) Reduce the number of management committees, adjust the composition of housing provident fund management committees, reduce administrative personnel, and stipulate that the deposit of employee representatives shall not be less than1/3 of the total number;

(VI) Simplifying the unit certificate. The exposure draft proposes that the housing provident fund withdrawal and loan application shall be examined and approved by the housing provident fund management center, and the bank shall go through the relevant payment procedures in accordance with the entrustment contract, which simplifies the process of issuing the certificate by the unit;

(7) Shorten the time limit for withdrawal and loan approval, and shorten the time limit for loan approval from 15 days to 10 days.

The requirements for real estate mortgage loans are as follows:

1. The borrower has a legal and effective purchase contract or agreement and is capable of paying the down payment of the purchased house;

2. Clear property rights of mortgaged houses; The borrower is a natural person who has a legal occupation, a stable income source, a good information record, a willingness to repay, a legal and valid identity certificate and proof of marital status.

To sum up, the state has issued a lot of mortgage-based policies, mainly to encourage people who have the need to buy houses but have weak purchasing power and want to change their small houses into big ones.

Legal basis:

Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the Business Tax Policy of Individual Housing Transfer

About deed tax policy

(a) for individuals to buy the only family housing (family members include the purchaser, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

(2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.

(3) Where a taxpayer applies for tax preference, the real estate administrative department in the place where the house is purchased shall, according to the taxpayer's application or authorization, issue a written inquiry result of the taxpayer's family housing, and timely transmit the inquiry result and relevant housing information to the tax authorities. If the inquiry conditions are not available for the time being and the results of family housing inquiry cannot be provided, the taxpayer shall submit a written credit guarantee for the actual number of family housing units to the tax authorities. If the credit guarantee is untrue, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, and the dishonest record shall be included in the personal credit information system.

According to the principle of convenience and high efficiency, the real estate administrative department shall timely issue the written inquiry results of taxpayers' family housing in accordance with the regulations, and the tax authorities shall handle the tax preference application submitted by taxpayers within a limited time.

(four) the specific operation measures shall be formulated by the competent departments of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the central government.