202 1 year new deed tax regulations for the second apartment

The latest news of real estate deed tax adjustment

The Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development jointly issued a notice yesterday to adjust the preferential policies for deed tax and business tax in real estate transactions from 2065438+February 22, 2007. The notice also stated that Beijing, Shanghai, Guangzhou and Shenzhen do not implement the second set of preferential policies for deed tax and business tax on improved housing, and the business tax on individual housing transfer in the above cities is still implemented according to the previous policies.

According to the notice, the deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family housing area of 90 square meters or less; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The New Deal also pointed out that the deed tax concessions and business tax concessions for the second suite are not applicable to Guangzhou and Shenzhen for the time being.

The New Deal no longer distinguishes between ordinary houses and non-ordinary houses.

The New Deal no longer distinguishes ordinary houses from non-ordinary houses with 1.44 square meters as the boundary, but uniformly stipulates that the deed tax will be levied at 0.5% of the online signing price of 65438+ for the first suite over 90 square meters. Once the previously traded housing area was larger than 144 square meters, the deed tax was levied at 3%.

Taking Beijing as an example, the original deed tax policy is that if residents buy the only house and it is an ordinary house, the deed tax for the area below 90 square meters is 1%, the deed tax for the area between 90 and 144 square meters is 1.5%, and the deed tax for the area above 144 square meters is 3%, while the previous second suite is no matter the area. At present, the new deed tax policy for the first suite is directly divided by the area standard, with all below 90 square meters 1% and all above 90 square meters 1.5%.

All houses sold for more than two years are exempt from business tax.

According to the notice, in terms of business tax, if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

The original policy of business tax was that if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. In March last year, the business tax exemption threshold for ordinary housing was lowered from 5 years to 2 years.

Beishangguangshen missed some preferential policies.

However, the New Deal specifically pointed out that the deed tax concessions and business tax concessions for the second home are not applicable to the four places of Beijing, Guangzhou and Shenzhen. This means that if Beijing wants to enjoy this round of New Deal, it must meet the conditions of buying a house for the first time and the housing area is greater than 144 square meters.

On February 2, the central bank issued a document saying that in cities that do not implement purchase restriction measures, households purchase ordinary housing for the first time and apply for commercial personal housing loans. In principle, the minimum down payment ratio is 25%, which can be lowered by 5 percentage points in various places. At present, only four first-tier cities, namely, Beishangguangshen and Sanya, a tourist city, are still implementing purchase restriction measures.

Zhang Dawei, chief analyst of Zhongyuan Real Estate, believes that the policy will continue to bypass first-tier cities. On the whole, the inventory problem in first-tier cities is not serious. It is expected that the subsequent easing policies will be difficult to cover first-tier cities, but the psychological impact of these policies on first-tier cities is still relatively large.

Some industry experts also said that in the context of the differentiation of the property market, the primary problem faced by these four first-tier cities is the pressure of rising prices, and this adjustment also reflects the differentiated thinking of property market regulation.

Reducing the deed tax on house purchase is conducive to the sales of large-sized houses.

This adjustment is an important part of many measures to destock real estate and stabilize the market, which can drive rigid demand, stimulate improved demand and promote the second-hand housing market to be active. Ni Pengfei, director of the Center for Urban and Competitive Research of China Academy of Social Sciences, said that this round of adjustment, together with previous policies such as credit and housing provident fund adjustment, can be described as a multi-pronged approach, which embodies sustainability, will boost demand as a whole and have a positive impact on the sustained growth and destocking of the housing market.

On the whole, the inventory of Beijing real estate market is not serious, but there are structural problems, and some high-end residential and commercial properties are under great inventory pressure. For the preferential adjustment of deed tax, the industry believes that reducing the deed tax on house purchase is conducive to improving the sales of large-sized units.

Take the first purchase of a large apartment of 1.50 square meters near the East Fifth Ring Road in Beijing as an example. Calculated at 40,000 yuan per square meter, the total house price is 6 million yuan. If it is purchased before February 22nd, the deed tax payable by the family at this time is 3%, totaling 1.8 million yuan. After this deed tax concession, the standard of deed tax payable is reduced to 1.5%.

Tax reduction policy for improved or second-home buyers.

At the same time, the biggest highlight of this new policy is to give tax cuts to improved or second-home buyers. For houses over 90 square meters, the deed tax has been adjusted from 3% in the past to 2%, which also benefits the improved users who buy large-sized houses.

The industry believes that this deed tax adjustment can see two orientations of the policy. First, encourage buyers to actively buy large-sized housing; Second, encouraging buyers to actively change houses is conducive to digesting the inventory of non-first-tier cities and revitalizing the market circulation and sales links of non-first-tier cities.