How much tax does the apartment pay every year?

When the apartment is handed over, the taxes and fees shall be calculated according to the first-hand apartment and the second-hand apartment:

Calculation method of taxes and fees for buying first-hand apartments;

1, deed tax

Pay according to 3% of the transaction price of the house.

2. Registration tax

Housing is charged according to each set of 80 yuan, and non-housing is charged according to each set of 550 yuan.

3. Production cost

Exempt from issuing certificates, and add 10 yuan for each additional certificate.

Calculation method of taxes and fees for buying second-hand apartments:

1, deed tax

Usually 3% of the transaction price of the house.

2. VAT

Under the condition of providing the invoice for purchase before, (transaction price-ticket fare) ÷( 1+5%)×5.6%.

Excluding the previous purchase invoice, (transaction price-manual fare) ÷( 1+5%)×5.6%.

3. Land value-added tax

In the case of providing the previous invoice: the transaction price ÷( 1+5%)- the fare paid by hand (plus 5% every year)-the difference of 30-60% can be deducted.

Without the previous invoice, the transaction price was ÷( 1+5%)×5%.

Buying an apartment has many advantages, not only the surrounding facilities are complete, but also the property service management is better. Huxing area is usually relatively small, and the total price is relatively low, so the threshold for buying a house will be lower. In addition, apartments in general restricted areas are not limited to purchase and can be used as transitional housing.

(a), the real estate tax payment time

1. If the taxpayer uses the original real estate for production and operation, the property tax shall be paid from the month of production and operation;

2. Taxpayers who build new houses for production and operation shall pay property tax from the month after completion;

3. Houses built by taxpayers entrusted by construction enterprises shall be subject to property tax from the month following the acceptance formalities.

4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses;

5. Taxpayers who purchase houses in stock shall pay property tax from the month following the registration formalities for the change of house ownership transfer and the issuance of house ownership certificates by the real estate ownership registration authority;

6. Taxpayers who rent or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate;

7. Real estate development enterprises use, lease or lend commercial houses built by their own enterprises, and pay property tax from the month following the use or delivery of the houses.

(2) Time limit for paying property tax

Property tax shall be levied annually and paid in installments, and the specific tax payment period shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

(3) the place where the property tax is paid

Property tax is paid at the location of the property. If the taxpayer's real estate is not located in the same place, it shall pay taxes to the tax authorities where the real estate is located according to the location of the real estate.

(4) Property tax declaration

Property tax payers shall, in accordance with the relevant provisions of the Regulations, timely file tax returns and truthfully fill in the property tax returns.

(five) the way to pay the property tax

1. Taxpayers can declare and pay personal housing property tax at the tax window of the real estate transaction center in the residential area. The tax authorities will open a green channel for individual housing property tax declaration and payment, and a special window will accept taxpayers to declare and pay taxes. Taxpayers pay taxes on the spot through pos machines with bank cards with UnionPay logo, and obtain general payment forms;

2. The first one is the Tax Service Office. Taxpayers can go to the special window of the tax service hall of the county tax bureau where the house is located, hold a bank card with the UnionPay logo, and pay taxes on the spot through the pos machine;

3. The second is the bank. Taxpayers can also use bank cards or cash to pay taxes at bank outlets designated by the real estate department;

4. The third is the website of China Travel Service. com。 Taxpayers can also log on to the website of Hualv.com and pay taxes according to the online process.

legal ground

According to Article 7 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC): "Property tax shall be levied annually and paid in installments."