Housing purchase tax refers to the tax levied by the state on the purchase and sale of real estate, which is one of the important means of real estate market regulation. In the process of buying a house, buyers need to pay the corresponding purchase tax according to the area of the house they purchased, ** and other factors. So, how is the purchase tax calculated?
1. How to calculate the purchase tax.
The calculation method of housing purchase tax is mainly based on the relevant tax laws of the country, which generally includes deed tax, individual income tax, land appreciation tax, etc. Among them, deed tax is one of the most common types of home purchase taxes, and it is also the focus of this article.
The formula for calculating deed tax is: tax payable = tax basis tax rate. Among them, the basis for calculating tax is generally the contract of the house** or assessment**;The tax rate is generally 1%-3%, depending on factors such as the size of the house, the number of purchases, the type of house, etc.
2. The standard for the collection of purchase tax.
1.Housing area: According to the relevant national regulations, the deed tax collection standard for the first house is less than 90 square meters, and the tax rate is generally 1%;For more than 90 square meters to less than 144 square meters, the tax rate is generally 15%；For more than 144 square meters, the tax rate is generally 3%. The deed tax levy standard for two or more houses is generally 3%.
2.Housing**: The basis for calculating the purchase tax is generally the contract of the house** or appraisal**. When calculating the deed tax, the tax rate needs to be determined based on the ** of the house. Generally speaking, the higher the house**, the higher the tax rate.
3.Housing type: Different types of houses, such as residential, shop, office buildings, etc., have different deed tax collection standards. Generally speaking, the deed tax collection standard is higher for shops and office buildings, and the deed tax collection standard is relatively lower for residential buildings.
3. How to pay the purchase tax.
There are generally two ways to pay the purchase tax: self-payment and entrusted payment. Self-payment means that the buyer goes to the local tax department to pay the tax on their ownEntrusted payment means that the buyer entrusts the developer or intermediary agency to pay the tax on behalf of the buyer. The specific payment method can be selected according to the actual situation of the individual.
Fourth, the reduction and exemption policy of housing purchase tax.
In order to encourage housing consumption, the state has introduced a series of housing purchase tax reduction and exemption policies. Under these policies, eligible home buyers can enjoy certain deed tax deductions. For example, for home buyers who purchase their first home, they can enjoy full or partial deed tax deductions within a certain area;There is also a corresponding deed tax exemption policy for buyers who purchase improved housing. In addition, for specific groups of people, such as military personnel and the disabled, the state has also introduced corresponding deed tax reduction and exemption policies.
5. The impact of the purchase tax on the real estate market.
Housing tax is one of the important means of real estate market regulation, which has an important impact on the development of the real estate market. On the one hand, by raising the standard of housing purchase tax, speculation and excessive investment can be curbed and housing prices can be stabilizedOn the other hand, by formulating a reasonable housing tax reduction and exemption policy, housing consumption can be encouraged and the healthy development of the real estate market can be promoted.
To sum up, the calculation method and collection standard of the purchase tax are mainly based on the relevant tax laws and regulations of the country and the actual situation. As a home buyer, we need to understand the relevant policies, regulations and exemption policies so that we can reasonably avoid unnecessary taxes and fees during the home purchase process. At the same time, ** and relevant departments also need to strengthen supervision and management to ensure the effective implementation of the collection and reduction of housing purchase tax and promote the healthy development of the real estate market.