Ji'nan second-hand housing "two election one" tax policy or tighten the difference payment execution difficult
Ji'nan Times reporter cover happy
Ji'nan current second-hand housing transaction tax and business tax "two selected one" payment policy, in the interest of tax avoidance, facing the full payment of tax, the situation of the difficulty of tax payment. With the acceleration of the nationwide housing information networking and the unified registration system of real estate, the policy of "two elections and one election" in the past will face a tightening trend.
differential tax: save the small money and not save the big money
Ms. Wang this year, Ms. Wang has seen a set of second-hand housing in the middle area of the city, the building area is 150.21 square meters, the transaction price is 1 million 300 thousand. Recently, in the process of handling the transfer procedures, Ms. Wang was worried about paying taxes.
according to the regulations, ordinary housing refers to the housing which conforms to the single building area of less than 144 square meters (including 144 square meters), the residential building volume rate is above 1 (1), and the actual transaction price is below 1.44 times the average transaction price of the house on the same level. Housing which does not meet the above requirements is non ordinary housing. Obviously, the property that Ms. Wang is preparing to deal with does not belong to ordinary houses.
and according to the relevant regulations, since January 28, 2011, the individual will buy the general residence for less than 5 years to sell the foreign sales, and pay the business tax in full; the individual will purchase the ordinary housing for more than 5 years (including 5 years), exempting the business tax and appending.
, therefore, the property that Ms. Wang is preparing to deal with as a non ordinary residence needs to be paid business tax. At present, an unwritten rule in the reality is that all taxes and fees generated in the process of second-hand housing transaction are undertaken by buying houses. Therefore, the purchase of this property, the various taxes and fees generated by themselves have to bear.
the payment of business tax is divided into two ways: full payment and difference payment. The difference is paid by 20% of the difference between the selling price and the original value of the house. Full payment is paid in accordance with 1% of the volume of housing transactions. At the same time, the business tax is tied to the individual tax. According to the provisions of the individual income tax law, the sales tax shall be sold according to the individual income tax law, and the income tax shall be calculated on the basis of the "property transfer" project, with a tax rate of 20%. At the beginning of
, Ms. Wang chose to pay the difference. According to her calculation, if the business tax is paid according to the difference, it will cost 42 thousand yuan, and it will cost 72 thousand yuan to pay the sales tax in full. The essential seller of the differential payment is unable to find the original purchase invoice, and there is only one real estate transfer agreement. So Ms. Wang worries about the seller's original purchase invoice.
, however, in a few days, Ms. Wang changed her mind and decided to pay the tax in full. Because, plus the personal income tax paid by the deed tax and business tax, the difference will be more than 230 thousand, while the total tax payment will be more than 120 thousand.
full tax: real transaction is highly favored by
according to the relevant regulations, since January 28, 2011, the individual will buy the ordinary residence for less than 5 years to sell the foreign sales, and pay the business tax in full; the individual will buy the ordinary housing for more than 5 years (including 5 years) for sale, exempt from business tax and additional. A person will pay a business tax in full for the outside sales of a non ordinary residence for less than 5 years; the individual will buy a non ordinary housing for more than 5 years (including 5 years) and pay the business tax in accordance with the difference between its sales income and the difference after the purchase of the house.
although there are relevant regulations, but such as Ms. Wang, the purchase of non ordinary housing in full payment of tax, has become a conventional practice of the current second-hand housing business. This is because, in actual transactions, most houses can not verify the original value, especially the non ordinary housing. This is because many of these houses are not purchased from commercial housing but welfare housing. When dealing with housing that can not accurately calculate the difference, the national policy is to collect 1% of the total sale price.
the choice of full tax payment is more driven by interests. At present, the customary technique in the market is to use the "yin yang contract" to lower the real price in the permitted scope. The tax collected at 1% of the total price is often far below the 20% of the difference. In this way, many houses that can verify the original value are also treated as non verifiable houses, so as to achieve the purpose of tax avoidance according to 1% of the total price below the real transaction price.
the greater the difference between the original value and the present value of the house, the more obvious the cost of tax increases. Take a set of 80 square meters of two rooms in Ji'nan, for example, the total price of the house is about 900 thousand yuan this year. According to the rise of the house price, the house price of the house was about 700 thousand 5 years ago. According to the difference, the buyer should bear 49 thousand, and the buyer should bear 19 thousand of the total tax payment.
Pan Mingxing, a finance and taxation expert at Shandong University of Finance and economics, said that the transfer of second-hand housing to pay 20% of the personal tax, which has long been a rule. The real estate information networking system is not sound enough, so the tax department can not confirm the original price of the house. Against this background, the relevant regulations have been issued by all regions, and Ji'nan is no exception, according to the total tax rate of 1% or 2%.
a real estate agency staff on the road of Construction said frankly, "the business that has never done the 20% tax according to the difference is taxable according to 1% of the total price." At present, in real transactions, no matter the ordinary residence or the ordinary residence, two kinds of tax payment methods are chosen, and the full payment method is chosen under the drive of interest.
future trend: the difference of tax payment or the full promotion of
policy implementation is lax, market and interests are oriented. In the long run, the overall urban housing price increase has slowed down, which is more conducive to reducing the burden of buying second-hand housing buyers.
insiders estimate that in the future, the government will strictly implement the policy of "buying ordinary housing for less than 5 years and paying business tax and personal income tax in accordance with the difference." This is because, with the improvement and perfection of the record system of urban real estate transactions, the relevant information on residential transactions within 5 years has been clearly inquired.
part of Beijing has begun to tighten policy. Xicheng District (including the two districts of the former West City and Xuanwu) has made adjustments to the personal income tax of second-hand housing. From August 10th, there should be a tax on the sale of other commercial houses, regardless of the age of 5. All of them are collected according to the 20% of the difference in the amount of the house, and the execution time of the new regulations shall be based on the date of tax payment. It is reported that the implementation of this provision is related to the fact that Xicheng District has realized the function of historical tax enquiry at present.
the party's first standing meeting of the State Council after the third Plenary Session of the 18th CPC Central Committee proposed the integration of the registration of real estate and the establishment of a unified registration system for real estate. The Ministry of land and resources is responsible for the guidance and supervision of the unified registration system of land, housing, grassland, woodland and sea areas, and the basic registration institution. Registration books, registration basis and information platform "four unification". If the unified registration system of real estate is carried out nationwide, the further development of the national housing information network will make the implementation of the real estate tax policy more vigorous.
Pan Xing analysis, the impact of strict Taxation on the interests of ordinary buyers is larger, but as time goes on, it will weaken. In recent two years, the housing price has slowed down or even stagnated. The price of the house sold 1 years ago is very small. "In fact, in the long run, it will not be worth 20% of the difference according to the 1% tax paid on housing prices."
in the actual transaction process, the lower the current contract price, the lower the difference between the original value and the original value, which can offset the increase in the cost of the tax difference, and the proportion of the other transaction taxes and fees will be reduced proportionately, and the general consumer will make a reasonable avoidance of tax through the low contract price. If the purchase of housing is not intended to be transferred again, this approach is feasible, but if the sale is considered, the risk of the minimum tax rate should be taken into account to avoid the higher difference "embedding" for the future sale. No matter whether the potential price difference of future transactions is borne by the seller or the buyer, it will greatly increase the difficulty of circulation of second-hand housing.