Shenzhen Mansion levy standard 2022

In 2022, the tax collection standard for luxury houses in Shenzhen is 3% deed tax and10.5% personal income tax for houses with a total area exceeding 144 square meters, and 5.6% value-added tax for commercial houses. Luxury tax is only for high-quality real estate with large housing area and high appreciation space, and ordinary houses do not need to pay luxury tax.

I. Shenzhen Mansion levy standard 2022

(1) Luxury house is the sum of income tax and urban construction education surcharge. If it is an ordinary house with two years' experience, it will be exempted from this tax;

(2) If it is a non-ordinary residence for two years, the income tax is (current online signing record price-original value of fixed assets)/1.05 and then X5 %；;

(3) If the real estate is less than two years old, the income tax is/1.05 and then X5%, and the additional tax for urban construction education is 12% of the income tax.

(4) Shenzhen luxury tax calculation method:

1, individual tax = total house price * 1%.

2. Value-added tax: the luxury house is less than five years = total house price *5.6%, and the luxury house is levied according to the house price difference after five years.

3. Property deed tax = total house price *3%.

4. Farmland income = total house price *0.05% (outside public houses).

5. Land appreciation = luxury house appreciation *30%.

6. Contract stamp duty = total house price * 0.05%;

Note: Luxury house tax refers to non-ordinary housing tax.

According to the latest policy requirements of Shenzhen luxury house tax, there is no price requirement for the standard of ordinary housing, which means that the standard of preferential housing policy for ordinary products, which has been implemented in Shenzhen for more than 4 years, has changed greatly. Shenzhen Housing and Construction Bureau said that the adjustment of housing standards for ordinary products in Shenzhen will benefit a large number of families with rigid demand to enjoy the current preferential tax policies, reduce the cost of buying houses with rigid demand, and consider effective housing demand.

2. What is the luxury tax?

Property tax is a new tax item, but there are some differences in the division of luxury houses in different parts of the country, so there is no unified tax standard for luxury houses in the country. Property tax is an alias of income tax levied on non-ordinary houses, which refers to the income tax levied by the state on consumers with strong purchasing power to buy high-priced or high-end residential areas, but it is different from income tax.

In the case of estimating luxury tax, it is different to calculate according to the total area of the house. The total area of the house _ the luxury tax to be paid is different. When the total area of the house exceeds 144 square meters, the luxury tax has just been calculated, and the property deed tax is 3%, the personal income tax is 1.5%, and the value-added tax is levied at 5.6% according to the five-year appreciation of the commercial and residential buildings (only managed by households).

3. What taxes should I pay for buying a luxury house?

(1) deed tax

Ordinary housing with an area of 90 square meters or less belongs to the only family housing, and the deed tax is levied at the rate of 1%. For ordinary housing with an area of 90- 144 square meters, it is 1.5%, 3% for housing with an area higher than 144 square meters and 3% for non-residential housing. Generally speaking, the deed tax will be paid together with the down payment, which will be collected and paid by the developer.

(2) Stamp duty

Pay directly when concluding a contract. Generally, 0.05% of the total house price will be paid together with the down payment, which is convenient for developers to uniformly handle contract registration and real estate license.

(3) Bank mortgage fees

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

The above is the related content of levy standard 2022, a luxury house in Shenzhen. Luxury house tax is a relatively new tax, and the classification of luxury houses varies from place to place, resulting in different taxes and fees levied on luxury houses. In Shenzhen, luxury houses have a unique criterion. As long as the purchased house reaches the purchase cost of each area in Shenzhen, it belongs to a luxury house and is taxed according to the standard of luxury house.