How to calculate tax on first-hand property
In recent years, as the real estate market continues to heat up, the issue of taxes and fees for purchasing first-hand homes (new homes) has become the focus of many home buyers. This article will combine the hot topics and hot content on the Internet in the past 10 days to provide you with a detailed analysis of the calculation method of first-hand housing taxes and fees, and provide structured data to help you clearly understand the relevant tax policies.
1. Main taxes and fees for first-hand homeowners
The taxes and fees involved in purchasing a first-hand house mainly include deed tax, stamp duty, maintenance fund, etc. The following is a detailed description of specific taxes and fees:
| Tax type | Calculation method | Applicable conditions |
|---|---|---|
| Deed tax | 1%-3% | According to the house area and number of houses purchased |
| stamp duty | 0.05% | House purchase contract amount |
| maintenance fund | Standards vary from place to place | Generally 2%-3% of the total price of the house |
2. Specific calculation of deed tax
Deed tax is one of the most important taxes when buying a first-hand house. Its tax rate varies depending on the area of the house and the number of houses purchased. The following are the specific calculation standards for deed tax:
| House area | first suite | Second suite | Three sets or more |
|---|---|---|---|
| Below 90㎡ | 1% | 1% | 3% |
| 90㎡-144㎡ | 1.5% | 2% | 3% |
| 144㎡ and above | 3% | 3% | 3% |
3. Stamp duty and maintenance funds
Stamp duty is levied at 0.05% of the purchase contract amount, and is usually borne by both the buyer and the seller. The maintenance fund is used for the repair and maintenance of the public parts of the house. The specific standards vary from region to region, but are generally 2%-3% of the total price of the house.
4. Other taxes and fees that may be involved
In addition to the major taxes and fees mentioned above, purchasing a first-hand home may also involve the following fees:
| Fee type | Calculation method | Remarks |
|---|---|---|
| registration fee | 80 yuan/set | Real estate registration fees |
| Mortgage registration fee | 80 yuan/set | If you need a loan |
| attorney fees | 0.2%-0.5% | Some developers require |
5. Tax calculation example
Assuming that you purchase a first-time home with an area of 100 square meters and a total price of 2 million yuan, the tax is calculated as follows:
| Tax type | Calculation method | Amount (yuan) |
|---|---|---|
| Deed tax | 2 million×1.5% | 30,000 |
| stamp duty | 2 million×0.05% | 1,000 |
| maintenance fund | 2 million × 2% | 40,000 |
| registration fee | 80 | 80 |
| total | - | 71,080 |
6. Answers to popular questions
1.Can I get a loan to pay taxes on first-hand housing?
Taxes such as deed tax and stamp duty usually need to be paid once before applying for the real estate certificate, and loans are not allowed. However, developers allow part of the maintenance fund to be paid in installments.
2.Are there regional differences in tax policies?
Yes, especially the maintenance fund and some local taxes and fees (such as education surcharges, etc.) are subject to local policies.
3.Is the tax calculation different for fully decorated rooms?
The fine decoration part usually needs to be included in the total house price and the deed tax is calculated, but some cities allow the decoration fee to be taxed separately.
7. Conclusion
The calculation of taxes and fees for purchasing a first-hand home involves many elements. It is recommended that home buyers understand local policies in detail before signing a contract and set aside sufficient budget. Through the structured data display in this article, I hope it will help you understand more clearly the calculation method of first-hand house taxes and fees, and make wise house purchase decisions.
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