Do you know about the luxury house tax collection standard 2016 ? With the improvement of people's legal awareness, some of the tax collection standards for residential houses are also being updated. However, the relevant content of the luxury house tax collection standard 2016 has received much attention from the people of the country. Today, some small towns have compiled some of the luxury house tax collection standards. Content, friends who want to know the specific content, come and learn it!
First, the premise of luxury house tax
1. If the personal income tax is paid at 20% of the difference, the original purchase invoice, the original deed tax payment, the original purchase contract, the original renovation contract, and the decoration invoice should be provided.
2. If the non-ordinary housing is exempted from land value-added tax for 5 years, it is necessary to provide a work transfer certificate and affix the official seal. In addition, it is necessary to provide the transfer and transfer of the company's business license to be copied and stamped with official seal (required for the temporary Ning District).
3. If the land value-added tax is selected according to the difference, it will be calculated according to the “Land VAT Return Formâ€.
4. Some taxes can be paid at the total price or at the difference, but the taxes must be consistent. For example, personal income tax is paid at the difference, and the land value-added tax must also be paid progressively according to the difference. The opposite is also true.
5. Foreigners who purchase the only housing in Shanghai are required to provide a labor contract or employment permit or a certificate issued by the school (provided to prove that they have worked or studied in Shanghai for one year).
6. If two or more foreigners buy and sell houses together, they must provide proof that the foreigners are immediate family members. If the proof is English, they need to be translated.
Second, the luxury house tax collection standard is non-ordinary residential tax, the standard is:
1. The building area ratio of residential buildings is below 1.0 (excluding 1.0);
2. In 2012, the single building area was over 144 square meters (including 144 square meters, or the transaction price of housing transactions was more than 1.6 million yuan); in 2013, the notice issued by the State Administration of Taxation required strict distinction between ordinary residential buildings and non-ordinary residential buildings. The house fell to more than 120 square meters.
3. The actual transaction price is higher than the market guidance price of the region by more than 1.2 times (excluding 1.2 times); the above three points are non-ordinary houses as long as they meet one. The opposite is an ordinary residence.
Third, the luxury market market
1. Luxury residential transactions rose steadily in the second quarter
Beginning in May, the hot sale of the high-end residential market continued. In the middle of the second quarter, high-end residential houses have a significant upward trend compared with one quarter, regardless of the volume of transactions or the number of pushes. Some luxury residential projects have reappeared the weekly trading volume of nearly 100 million yuan. According to the survey, the residential property transaction volume in Tianjin before the ranking Among the ten properties, a total of 6 units are priced at more than 20,000 yuan. This situation has changed the situation of the middle and low-end real estate "unified world" since the beginning of the year, which has contributed to the steady warming of high-end residential buildings in the second quarter.
For the high-end residential market sales this quarter, the industry believes that today, the purchase of high-end products customers, mostly for improved home buyers, the degree of transaction is related to the number of developers choose to launch products in the summer node, plus "May 1" small The time effect of long holidays, the scarcity of many high-end projects, the quality of products and regional advantages have stimulated the purchase desire of buyers, and to a certain extent contributed to the transaction volume.
2. Business level sales to expand high-end business
In the high-end projects that are selling well this season, the business level of the core area of ​​100 square meters to 150 square meters has been widely concerned by home buyers, and its sales volume also accounts for half of the hot-selling luxury houses. It is understood that during the "May 1" holiday, there are many young high-end home buyers who are aiming for improvement to come to the business level. This part of the population is far more interested in flat products than the suburban villa project. A senior developer of a flat-level project in the city center said: In today's villa flooding, it is inevitable that business level products will rank among the luxury houses. This kind of product features the core area of ​​the city, creating convenient working conditions for the modern high-end people, and facilitating the high-end people to create more wealth for the society.
In the traditional peak season, the sales volume of the flat products in the six districts in the city is more than 30% over the same period. Experts believe that the flat-level sales not only reflect the gradual recovery of the high-end property market, but also the new high-end people's ability to accept various products.
The above content is all about the luxury house tax collection standard 2016. Have you mastered it? Today Xiaobian also shared the luxury market for everyone, and friends who want to buy a luxury home can learn about the relevant knowledge! For more decorative advice, please pay attention to the decoration home network!
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