The latest regulations on non-ordinary houses and ordinary houses

Ordinary residence: refers to the residential houses built according to the local ordinary residential building standards. At present, most of them are multi-storey houses and high-rise houses. Multi-storey residence refers to buildings with 2-6 floors (including 6 floors); High-rise residential buildings refer to buildings with more than 6 floors, and elevators are installed in high-rise residential buildings. The difference between ordinary residence and non-ordinary residence is due to the different definitions of multi-storey and high-rise, and the division standard can be determined according to the actual situation.

Non-ordinary residence:

1, and the plot ratio of residential buildings is below 1.0 (excluding1.0); In addition to high-end villas, ordinary houses are generally available? 1.0, which can be basically ignored)

2. Single building area140m2 (including140m2); (You bought a flat of 138, which means ordinary living? House, you have to buy another flat 14 1, ordinary house)

3. The actual transaction price is more than 1.2 times higher than the local market guidance price (excluding 1.2 times); (Some regions have stipulated the transaction price. For example, in some areas, the market guidance price in this area is 10000. What is the contract unit price of the house you bought? 13000 leveling, this is an unusual residence. )

The difference between ordinary residence and non-ordinary residence is non-ordinary residence as long as one of the above three points is met. It's an ordinary house.

Difference of taxes and fees between ordinary houses and non-ordinary houses

Personal income tax: transaction price * 1%

1, the ordinary residence is 5 years (including 5 years), and it is the only residence of the seller's family, which is exempted.

2. Non-residential (no annual limit) is levied at 1% of the transaction price.

3. The transfer of donated houses will be levied at 20% of the difference.

4, direct gift, see the old card, free of 5 years.

Business tax: transaction price *5.6%

1, ordinary residence for 5 years (including 5 years) is exempted.

2, ordinary residential less than 5 years, the full levy.

3, non-ordinary residential 5 years, the difference is levied.

4, 5 years of non-ordinary residential, full levy.

Deed tax:

1, and the transaction price is * 1%. If the buyer is not the only house, it will be levied at 3% of the transaction price. Take it.

2. The transaction price is * 1.5%, and the average house is more than 90 square meters 144 square meters. What if the buyer is not the only one? The house is levied at 3% of the transaction price.

3. Transaction price *3%, (144 m2 or more inclusive)

Land revenue: the transaction price is *0.5%, which will be collected when the house is reformed.

Land value-added tax:

1, the transaction price is * 1%, and ordinary houses are exempt.

2, non-ordinary residential, full levy (no annual limit), "value-added" *30% levy.

Stamp duty: transaction price *0.05%

1, ordinary residential class, temporarily exempted.

2. Donation, non-ordinary residence and expropriation (0.05% for both parties).

Transfer fee

1, with an area of *2.5 yuan/m2, and purchased public houses (housing reform houses, directly managed public houses, affordable houses, and fund-raising houses).

2. Area *6 yuan/m2, commercial house.

3. Area *8 yuan/m2, villas and non-ordinary houses.

Property right transfer registration fee

1, 80 yuan/Ben, ordinary residence and supporting garage.

2.550 yuan/book, non-ordinary residence, no supporting garage.

3, 10 yuan/copy, * * * with certificate.