Levy standard 202 1

It refers to a consumption tax levied by the state on consumers with strong purchasing power to buy high-priced or high-grade residential areas. But it is different from consumption tax. Its first meaning is to stabilize malicious speculators to speculate on high housing prices and stabilize housing prices. Its second meaning is to curb the widening gap between the rich and the poor and the social and people's livelihood issues! Many developed countries in the world already have this tax. Compared with developed countries, the law of levying luxury house tax is perfect. Countries that levy luxury goods tax are: the United States, Britain, Switzerland and so on. Guangzhou luxury goods tax collection standards are as follows:

1. Personal income tax: the transaction price * 1% or 20% of the difference.

2. Business tax: transaction price * 5.6%

3. Full deed tax:

The transaction price is * 1%, and the ordinary house below 90 square meters, if the buyer is not the only house, will be levied at 3% of the transaction price. For ordinary houses with transaction price of * 1.5% and more than 90 square meters but less than 144 square meters, if it is verified that the buyer is not the only house, it will be levied at 3% of the transaction price. Transaction price * 3%, (144 square meters or more, including 144 square meters) 4 Land revenue: transaction price * 0.5%, which will be collected for housing reform.

4. Land tax:

Transaction price * 1%, and ordinary houses are exempted. For non-ordinary houses, the "amount" * 30% shall be levied in full (no annual limit).

5. Stamp duty: transaction price * 0.05%

6. Transfer fee

According to the size of your house. Area * 2.5 yuan/m2, purchased public houses (reformed houses, directly managed public houses, affordable houses and fund-raising houses). Area * 6 yuan/m2, commercial house. Area * 8 yuan/m2, villas and non-ordinary houses.

7. Property right transfer registration fee

80 yuan/Ben, ordinary residence and supporting garage. 550 yuan/Ben, non-ordinary residence, without supporting garage. 10 yuan/copy, * * * with certificate.

How to calculate the luxury tax in Guangzhou

In the process of tax collection, another meaning of Guangzhou luxury tax collection standard is non-ordinary residential tax. What is non-ordinary residential tax?

1, and the plot ratio of residential buildings is below 1.0 (excluding1.0);

2.20 12 years, the single building area is above 144 square meters (including 144 square meters, or the transaction price of the house is above 1.6 million); The notice issued by State Taxation Administration of The People's Republic of China 20 13 requires that ordinary houses and non-ordinary houses should be strictly distinguished, and the non-ordinary houses should be reduced to more than 120 square meters.

3. The actual transaction price is more than 1.2 times higher than the local market guidance price (excluding 1.2 times); As long as one of the above three points is met, it is an ordinary house. It's an ordinary house.

According to the payment standard of house deed tax, the current level of 140 is indeed a watershed, and below 140 is one thousandth and above is three thousandths. So make sure the mansion is above 140 level. If the property tax is stipulated for luxury houses, not only the area should be above 140, but also the total price should be stipulated, but 180.