Shenzhen real estate transaction tax: the calculation standard of real estate transaction tax

Shenzhen real estate transaction tax: the calculation standard of real estate transaction tax

20 16 Shenzhen policy

One: social security.

Note: The social security system was changed from 1 to 3 years, and then from 3 years to 5 years.

The number of places to buy a house is becoming more and more precious, and the requirements for buying a house are also higher. People who can buy a house have been screened again.

Two: the reform of the camp.

Note: business tax is changed to value-added tax (there is no business tax, it is value-added tax in disguise). The shorter the time the former owner bought it, the less the value-added tax.

Three: evaluate the price increase.

Description: As a result, 90% of Futian Baihua District has become a luxury house, and more than three rooms 100% are luxury houses.

Four: single purchase restriction.

Note: A single family can only buy 1 apartment.

Interpretation of the New Deal:

I. Loan policy: 1. Deep households (family as a unit)

① There is no house or loan record in this city, with a down payment of 30% and an interest rate of 10%.

② There is no house in this city, and there is a loan record (including settlement in other places), with a down payment of 50% and an interest rate of 10%.

③ There is no room in this city, and there is a loan record (including off-site, unsettled). The down payment is 70%, and the increase is 10%.

(4) there is no room in this city, and there are two or more outstanding loans from different places, so loans are prohibited.

⑤ There is a Shenzhen house in this city with loan records (including settlement in different places), with a down payment of 70% and an interest rate of 10%.

⑥ There is a Shenzhen house in this city, and the down payment is 70%, up by 10%, with loan records (including off-site, unsettled).

⑦ There are 2 Shenzhen houses in this city, and loans are prohibited.

2. Shenhu (single)

① There is no house or loan record in this city, with a down payment of 30% and an interest rate of 10%.

② There is no room in this city, and there are loan records (including settlement in different places). 50% down payment, interest rate 10%.

③ There is no house in this city, and there are loan records (including off-site and unsettled). 50% down payment, up 10%.

(4) There is no room in this city, and two or more loans (including outstanding loans in different places) are prohibited.

⑤ There are Shenzhen houses in this city, and loans are prohibited.

3. Non-deep households (families/individuals) have continuously paid social security for 5 years.

① There is no house in this city and no loan record. 30% down payment and 10% interest rate.

② There is no room in this city, and there are loan records (including settlement in different places). 50% down payment, interest rate 10%.

③ There is no house in this city, and there are loan records (including off-site and unsettled). 50% down payment, up 10%.

④ There is no room in this city, and there are two or more loans (including outstanding loans in different places), so loans are prohibited.

⑤ There are Shenzhen houses in this city, and loans are prohibited.

Second, the purchase policy:

1 deep households are limited to 2 suites;

(2) Non-deep households are restricted to purchase 1 suite, and proof of continuous payment of personal income tax or social security in Shenzhen for more than 5 years (the first 5 years and above from the date of purchase, without interruption) is required.

Three, the tax calculation standard:

From April 1, the city's evaluation price has been greatly raised, and 90% of the buildings in Baihua District have been promoted to? A mansion? ~

On may 1 day, the business tax value-added tax policy was implemented nationwide, and the real estate industry also entered the era of business tax value-added tax.

Definition of non-ordinary residence: floor area ratio? 1.0, building area? 144 m2, interior area? 120 m2, Nanshan? 4.9 million, Futian? 4.7 million, Luohu? 3.9 million, Baoan? 3.6 million, Longhua? 3.2 million, Longgang? 2.8 million, Yantian? 3.3 million, Pingshan? 2 million, Dapeng? 2.3 million. We can see from the table that:

(1) deed tax:

(1) has no room, and it is the first time to buy a house: the transfer price of less than 90 square meters excluding tax x 1%.

(2) There is no room in the name, and the first time to buy a house: the transfer price of 90 square meters or more excluding tax is x 1.5%.

(3) Second house purchase: x 3% of transfer price excluding tax.

② individual tax:

(1) Ordinary residence: transfer price excluding tax x 1%

(2) Non-ordinary residence: x 1.5% of the transfer price excluding tax.

(3) If the house is over 5 years old, the seller can only sell it in the only residence in Shenzhen, which can be exempted from expropriation.

③ Change business tax to value-added tax:

(1) More than 2 years: ordinary houses are exempt from inspection,

(2) Over 2 years: non-ordinary residence, (transfer price-original registered price)/1.05? 5.6% (difference value-added tax)

(3) Less than 2 years: transfer price/1.05? 5.6% (full VAT)

Remarks: You have seen the deed tax and individual tax, which have the transfer price excluding tax, so what is the transfer price excluding tax? Excluding tax is the price excluding value-added tax.

Note: VAT is calculated first, and then the transfer price-VAT = tax point base (multiplied by tax point) is used.

For example, the value-added tax of this house is 500,000 yuan, and the transfer price is 5 million yuan, that is, (5 million-500,000 yuan) x approved tax payment point (deed tax and individual tax) = paid expenses.

After the Land and Resources Bureau raised the appraisal price of real estate transfer in April 1, many properties were already luxurious without adjusting the price standard of luxury houses in various districts, and the original purchase price in Shenzhen has increased by more than ten times. The registered price of this kind of property is very low. If there is no deal halfway, the registration price is still the original price, and the taxes paid by such properties will be terrible. The value-added tax of this property is at least three or four hundred thousand according to the difference.