What taxes do you need to pay if you live in a serviced apartment?

Abstract: As home purchase policies become more and more strict, many people are turning their investment attention to serviced apartments. For customers who currently have some savings but don’t have that much money to invest in housing, serviced apartments seem to be a great choice. In addition to being an investment, how about living in a serviced apartment? What taxes do I need to pay for self-occupancy in a serviced apartment? Let’s find out together below. 1. Are serviced apartments considered self-occupied housing

1. Serviced apartments are not residences in the strict sense. A serviced apartment is an apartment that provides hotel-style management services. It integrates the functions of residence, hotel, and club. It has two functions: "self-use" and "investment", but its essence is still an apartment.

2. The serviced apartment not only absorbs the service functions and management model of star-rated hotels, but also absorbs the characteristics of office buildings in the information age. It has good communication conditions and can provide targeted secretaries, information, and translations. and other business services.

3. The buyer owns the property rights of the unit, which can be used for self-occupation, renting or resale. It is a comprehensive property that not only provides professional hotel services but also has the privacy and lifestyle of a private apartment. Related business formats include serviced apartments, white-collar apartments, entrepreneurial apartments, youth SOHO, youth inns, etc.

2. How about living in a serviced apartment?

The types of serviced apartments range from tens to hundreds of square meters, which can meet the individual needs of users. , the decoration is unified into fine decoration, providing a full set of home design and electrical appliances. Different apartment types also have different styles. In terms of services, hotel-style services are provided according to the requirements of residents. At the same time, other ancillary facilities include banks, clubs, small supermarkets and other items.

The design of the serviced apartment project itself is also personalized and does not follow the general form, because the customer base of the serviced apartment is employees, managers, presidents, etc. of multinational companies, and its property management is provided by Star The hotel is directly managed or managed by a property company with hotel background, which eliminates the landlord's doubts about the quality of the property management company and can provide guests with high-end and comprehensive services.

3. Can self-occupied serviced apartments be used as school districts?

No, serviced apartments are different from residences. Although there is a property rights certificate and you can apply for a residence permit, you cannot transfer it to other local areas. If your regional household registration is transferred to the new house you purchased, you will not be able to settle in the area and you will not be able to enjoy the school district.

IV. What kind of taxes do you need to pay if you live in a serviced apartment?

You need to pay deed tax, mortgage registration fees, and transfer registration fees when buying. The collection standards are as follows:

①Deed tax: The collection standards are related to the first house, second house and the building area of ??the house. The details are as follows:

②Mortgage registration fee: 80 yuan

③Transfer registration fee: 80 yuan

If you purchase a new residential serviced apartment, you should consider whether Calculation and levy of property tax.

The calculation formula of real estate tax is: taxable area of ??newly purchased house × unit price of newly purchased house × 70 × tax rate

5. The self-occupied sales tax of serviced apartments is high

Serviced apartment second-hand house sales taxes refer to various taxes and fees collected by the tax department from buyers and sellers in second-hand house transactions, including: business tax, personal income tax, land value-added tax, stamp tax, city Maintenance construction tax, deed tax, etc.

Residents who transfer ordinary residences are temporarily exempt from land value-added tax; the stamp tax is 0.05% of the transaction price of the house; the basis for calculating personal income tax is to deduct the property from the income from the transferred property The balance after the original value and reasonable expenses is the taxable income, and the tax rate is 20%; the deed tax for ordinary residences is 2%, and the deed tax for high-end commercial houses is 4%.

Shanghai:

①Business tax and surcharges: (contract price - purchase price) *5.65%

②Land value-added tax: ( Contract price - purchase price - deed tax for purchase - business tax - natural value added) * coefficient

③Personal income tax: (contract price - purchase price - deed tax for purchase - business tax) *20%

④Stamp duty: Contract price * 5/1000th; 5. Appraisal fee: Contract price * 3/1000ths

Next seller:

① Deed tax: Contract Price * 3%

② Transaction fee: Contract price * 2.5‰ (yes, it is 2.5 per thousand, for a 1 million contract, the transaction fee is 2,500 yuan, and it is the next (Purchased by both parties)

③Stamp duty: Contract price * 50,000ths