What taxes and fees do buyers need to pay for buying a house? List of differences between commercial housing and civil housing

Many people think that commercial housing is not limited to purchase, but also can live, although the property rights are a little less, but the price is cheap. In fact, commercial housing is not only high in utilities, but also high in taxes and fees for second-hand commercial housing.

How much tax does the second-hand commercial housing transaction have?

On the whole. Sellers of second-hand housing transactions need to pay: value-added tax, personal income tax, land value-added tax and stamp duty. The buyer needs to pay deed tax and stamp duty.

Maybe you don't know how many there are after such a list, so give an example and actually calculate it.

Suppose that Mr. Huang bought a commercial house with an area of 90 square meters in Chaoyang District on 20 12, with a total amount of 1 10,000 yuan, a deed tax of 30,000 yuan and a maintenance fund of 20,000 yuan. The house was sold at 20 15, and the online signing price was1350,000 yuan. The original value of the above house and related expenses are legal and valid. What taxes does Mr. Huang need to pay to transfer this suite, and how much is it?

First of all, like second-hand houses, there are value-added tax, personal income tax and stamp duty.

These include:

Value-added tax: online signing price ÷( 1+5%)×5%

35000 ÷ (1+5%) × 5% =16667 yuan.

Personal income tax: (online signing price-original purchase price-deed tax-value-added tax of this transaction) ×20%

(1.35 million-1 10,000-30,000-1.67 million) × 20% = 60,667 yuan.

Stamp duty: 1.35 million× 5/10,000 =675 yuan.

As for the land value-added tax to be paid for commercial houses instead of houses, the value-added amount × tax rate-deduction items × deduction rate.

Among them, the value-added amount = the income obtained from the transfer of real estate-the amount of items to be deducted is stipulated.

Deductions include: the original purchase price, the original deed tax, the value-added tax of this transaction, the annual increase of the original purchase price × years (5 years or more )× 5%, and the stamp duty of this transaction.

Taking the above case as an example, the deduction items are: original purchase price 1 10,000+current value-added tax 16667+ original deed tax of 30,000+stamp duty of this transaction of 675+ annual increase of 1 50,000, original purchase price110,000× 3× 5% of the current year =/kloc-.

Value added: real estate transfer income 1350000- deduction items1197342 =152658.

Applicable tax rate: 30%

Therefore, the land value-added tax is 152658×30%- × 0 = 45797 after deducting the project amount.

Therefore, Mr. Huang has to pay business tax of 16667 yuan, individual tax of 60667 yuan, stamp duty of 675 yuan and land value-added tax of 45797 yuan, that is, 123806 yuan.

Taxes and fees are a big expense for buying a house, especially when buying a house. However, this does not mean that taxes and fees are the only difference between commercial housing and housing.

So what is the main difference between commercial housing and civil housing?

Their differences are also reflected in the years of property rights, the down payment ratio and the cost of living.

The first is the term of property rights. At present, the property right of commercial housing is 40 years, and it can take 50 years to apply for mixing. The property law does not specify whether the right to use the property on the comprehensive land can be automatically renewed. Civil residence will be automatically renewed after 70-year property rights expire.

Secondly, the loan method. In addition to using their savings, residents who buy pure houses generally apply for personal housing provident fund loans first, and then apply for personal housing mortgage loans from banks to solve the problem.

However, the "business-to-housing" project uses bank loans, and only 50% or 60% of the mortgage can be obtained. The longest loan period is 10 year. Moreover, commercial housing cannot use provident fund loans, which also brings certain financial pressure to property buyers.

Finally, the cost of living. The residential density of commercial and residential buildings is high, which generally appears in more than 7-20 households. Property fees, utilities, are in accordance with commercial standards, the cost may be relatively high, and there is no natural gas, gas can not be used.

Although some developers can handle civil water and electricity, they can also handle natural gas, but they cannot be written into the purchase contract. In other words, most commercial houses can't guarantee buyers to pay deed tax, property fees and utilities according to residential standards, but also bear higher living costs.

(The above answers were published on 20 16-05-06. Please refer to the actual situation for the current purchase policy. )

When buying a new house, go to Sohu Focus.