What do you mean by "going through five customs"

Certificate 5 means that the owner of the house has purchased the house for five years.

The five-year definition of real estate license has two starting points, which can be defined by the earliest one:

1, the time of obtaining the title certificate;

2. Time of deed tax payment certificate.

The only house refers to the owner who has only one residential house in this city (that is, this house). Under the same circumstances, if the real estate license is less than 5 years, 6.6% tax will be added.

The taxes and fees charged are different under different circumstances. For first-time buyers, if the real estate license is over 5 years and they are the only houses, the deed tax of 1% will be levied if the area of the purchased property is less than 90 square meters, and 1.5% will be levied if it is more than 90 square meters. If it is not the only house, personal income tax of 1% will be added on the basis of deed tax. 5.6% business tax and 1% personal income tax will be levied if the real estate license is less than 5 years. In addition, if the area of the purchased property is less than 90 square meters, the deed tax will be increased by 1%, and if it is greater than 90 square meters, the deed tax will be increased by 1.5%.

For second-time buyers, if the property ownership certificate purchased is less than 5 years, 5.6% business tax and 1% tax will be levied, and 3% deed tax will be levied regardless of the size of the property; After five years, you have to pay 3% deed tax and 1% personal income tax.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers). Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.