20 16 what taxes do migrant workers have to pay to buy their first suite in Wuxi?

This should be divided into second-hand houses or new houses. The following is a professional explanation of the transfer. Take a look.

Personal purchase of housing, for the buyer, involves the deed tax of local tax. According to the Notice of Jiangsu Provincial Department of Finance, Jiangsu Provincial Local Taxation Bureau and Jiangsu Provincial Department of Housing and Urban-Rural Development on Adjusting Individual Income Tax Preferential Policies for Real Estate Transactions in Jiangsu Province (Su Caishui [2065438+00] No.33), starting from 20101, Deed tax shall be levied at the rate of 1.5% for ordinary houses with an area of 90 square meters and less than 144 square meters and belonging to families (members include buyers, buyers, buyers, buyers and buyers); The deed tax is levied at the original tax rate of 3% in our province for individuals to buy the only non-family housing, whether it belongs to ordinary housing or non-ordinary housing. The scope of family members in the document includes the purchaser, spouse and minor children (minor children refer to the children under the age of 18 when the purchaser declares, subject to the date of birth indicated on the identity document. 18 years old or above, please fill in the letter of guarantee separately, and provide the marriage relationship certificate or single certificate); The only housing means that there is no housing in the province before buying a house.

New house tax

A new house to buy a house and pay taxes in Wuxi

Maintenance fund: the buyer should pay 2% of the purchase price;

Stamp duty: five ten thousandths of the total house price;

Other expenses, not much.

Second-hand housing tax

Wuxi tax second-hand house:

Business tax: 5.55% of the total house price (generally borne by the buyer, if it is the seller's only house and has lived for more than five years, there is no such tax);

If there is business tax, it will be accompanied by urban construction tax (business tax *7%), education surcharge (business tax *3%) and local education surcharge (business tax *1%);

Personal income tax: 65438+ 0.5% of the total house price (generally borne by the buyer. If it is the seller's only house and has lived in it for more than five years, there is no such tax, but although the seller has lived in this house for five years, this house is not his only property, so this tax has to be paid);

Land transfer fee: 65,438+0% of the total house price (to be paid when purchasing a housing reform house or similar house, and to be paid in one lump sum. If the house is sold in the future, the buyer does not need to pay);

Stamp duty: five ten thousandths of the total house price;

Transaction cost: square meters *3 (both the buyer and the seller have to pay the same amount);

Cost of title certificate: around 80 yuan. Not necessarily this number;

Other warrant fees: around 80 yuan (loan fees only);

Mortgage registration fee: depending on the bank's situation;

Insurance premium: It depends on the insurance company.

Note: The above ratios are for reference only, and some expenses should be adjusted according to the adjustment of national policies.

Timing of buying a house and paying taxes

sign a contract

The taxes and fees to be paid when signing the contract mainly include:

1. deed tax: 65438+ 0.5% of the total house price.

/kloc-ordinary residence below 0/40m2 1.5%,/kloc-ordinary residence above 0/40m2 3%, non-ordinary residence 3%. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.

2. Stamp duty: 0.05%

When the contract is concluded, it will be paid directly, generally 0.05% of the total house price will be paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license.

3. Bank mortgage fees

If you apply for a mortgage loan, the second set of fees to be paid when signing the contract is the bank mortgage fee, and the charging items for commercial loans are slightly different from bank to bank.

A. Mortgage registration fee: 80 yuan/household

B. Stamp duty on warrants: 5 yuan/household

C insurance premium: property insurance premium = total house price × annual rate × service life coefficient. Enjoy high-level sex at one time. (The insurance premium is roughly: 1~5 years 0.07%, 6~ 10 years 0.06%,1~/0/5 years 0.055%, 16~20 years 0.05%.

Make a room

The expenses that need to be paid when handing over the house mainly include housing maintenance fund, decoration deposit and property fee.

1. overhaul fund: 2%-3% of the purchase price.

It is a maintenance fund for public facilities and equipment (involving external walls, roofs, sewers, water pipes and other housing parts). At present, the charging methods implemented in Chongqing are:

Excluding elevator: total house price ×2%

Elevator included: total house price ×3%

Some pilot projects charge 50~60 yuan/m2.

After a developer or a property management company wants to open an account in a bank designated by the local Housing Authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.

2. Property management fee: calculated from the date of repossession.

Since the date of acceptance by the Buyer. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Usually three months in advance.

Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.

3. Ownership registration fee: 80 yuan/set.

The ownership registration fee is the fee for handling the real estate license.

If you buy a second-hand house, you have to pay business tax and personal income tax in addition to deed tax.

buyer

Deed tax: total transaction price × 1.5%

Contract stamp duty: total transaction price ×0.05%

Transfer registration fee: fixed 80 yuan.

Transaction cost: 3 yuan× construction area.

Land certificate fee: 80 yuan.

seller

Transaction cost: 3 yuan× construction area.

Contract stamp duty: total transaction price ×0.05%

Business tax: 5.5% of the transaction price if the real estate license is less than 5 years old; Free in five years.

Personal income tax: 65438+ 0% of the total price.

Land transfer fee: it depends on the nature of land allocation or transfer, the allocation depends on the level of land and the specific situation.

Transfer registration fee: 80 yuan/set.

Summary: If you buy a first-hand house, take a 90-square-meter elevator house as an example, the total price is 360,000 yuan, and the commercial loan is 30 years. The fee to be paid when signing the contract is: deed tax 65,438+0.5% of the purchase price, that is, 5,400 yuan; The stamp duty is 0.05% of the purchase price, namely 180 yuan. When handling the mortgage: you have to pay the mortgage registration fee of 80 yuan, and the insurance premium is about 6,000 yuan. When handing over the house: the house maintenance fund should be paid, and the elevator room should pay 3% of the purchase price, that is, 10800 yuan; Ownership registration fee 80 yuan. * * * 22540 yuan.

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