How are apartment taxes calculated?

How to calculate apartment taxes?

The calculation of apartment taxes involves multiple factors, including purchase price, area, identity of the home buyer, policy regulations, etc. The main taxes and fees include deed tax, stamp duty, transaction fees, ownership registration fees and possible discount fees or service fees.

1. Main types of apartment taxes

Deed tax: Deed tax is charged according to a certain percentage of the purchase price. According to Article 3 of the "Interim Regulations of the People's Republic of China on Deed Tax", the deed tax rate is 3-5. Specific tax rates are determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. The calculation method is: purchase price × deed tax ratio.

Stamp duty: Stamp duty is charged based on a certain percentage of the purchase contract amount. According to the "Interim Regulations of the People's Republic of China on Stamp Duty", stamp tax is levied on each piece of purchase and sales contracts, and the tax rate is generally 0.05. The calculation method is: house purchase contract amount × 0.05.

Transaction fee: The transaction fee is generally 3 yuan per square meter.

Ownership registration fee: The ownership registration fee varies according to the house area and registered items, and is generally between 200 yuan and 300 yuan.

Other fees: Depending on the policies and regulations of different regions, certain subsidies or service fees may be charged.

2. Apartment tax calculation example

Taking an apartment with a purchase price of 1 million yuan and an area of ??100 square meters as an example, the various taxes and fees are calculated as follows:

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Deed tax: 1 million yuan × 3 = 30,000 yuan (assuming the deed tax rate is 3)

Stamp tax: 1 million yuan × 0.05 = 500 yuan

Transaction fee: 100 square meters × 3 yuan/square meter = 300 yuan

Ownership registration fee: assumed to be 250 yuan

Other expenses: assumed to be none

Total taxes It is: 30,000 yuan, 500 yuan, 300 yuan, 250 yuan = 30,800 yuan.

To summarize: The calculation of apartment taxes involves multiple factors, including purchase price, area, buyer’s identity, and policy regulations. The specific calculation method has been explained in detail above. When purchasing an apartment, buyers should understand the relevant tax policies so that they can budget and plan accordingly. At the same time, home buyers can also consult professionals or relevant departments to ensure the accuracy and compliance of calculations.

Legal basis:

Article 3 of the "Interim Regulations of the People's Republic of China on Deed Tax" stipulates: "The deed tax rate is 3-5. The applicable tax rate for deed tax is determined by the province, The people's governments of autonomous regions and municipalities directly under the Central Government shall determine the amount within the range specified in the preceding paragraph in accordance with the actual conditions of the region, and report it to the Ministry of Finance and the State Administration of Taxation for filing. "

"Interim Regulations of the People's Republic of China on Stamp Tax" It stipulates: “Purchase and sales, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or vouchers of a contractual nature, property rights transfer documents, business account books and rights, licenses, etc., on a case-by-case basis. Collect stamp duty."