Traditional Culture Encyclopedia - Hotel accommodation - New policies for second-hand housing transactions in Sanya
New policies for second-hand housing transactions in Sanya
According to national regulations, house sales must pay deed tax to the state, whether it is a commercial house or an existing house. The standard for residential houses is to pay deed tax at 1%-3% of the total price of the house. The specific proportion needs to be determined according to relevant national policies, the purchase time of the house buyer, the unit price of the house, the area of ??the house purchased, whether it is the first time to buy a house, and other factors; non- Residential houses are paid at 3% of the tax reference price.
The notice on the preferential deed tax policy that has been implemented since October 1, 2010 stipulates that for individuals purchasing ordinary houses, and the house belongs to the family (the scope of members includes the home buyer, spouse and minor children, the same below) ) is the only residence, the deed tax will be levied at half the rate. If an individual purchases an ordinary house of 90 square meters or less, and the house is the only home of the family, the deed tax is levied at a reduced rate of 1%. The tax rate is 1% for the first purchase of a house less than 90 square meters, 1.5% for 90-140 square meters, and 3% for more than 140 square meters; the second purchase rate is 3%, regardless of area.
Legal basis:
"City Real Estate Management Law of the People's Republic of China"
Article 36 When transferring or mortgaging real estate, the parties shall comply with Registration of ownership rights shall be carried out in accordance with the provisions of Chapter 5 of this Law.
Article 62 When mortgaging real estate, mortgage registration shall be carried out with the department specified by the local people's government at or above the county level. If the land use rights and house ownership are obtained due to the disposal of mortgaged real estate, the transfer registration shall be carried out in accordance with the provisions of this chapter.
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