129667697088896642_72The city houses standard adjustment, significant price rises as a result of a "pseudo-luxury" zhaimao, enjoy preferential tax policies.
Yesterday, the city construction Committee, the municipal local taxation Bureau promulgated the announcement Beijing, preferential housing average transaction prices of circular, implemented from the new deal since December 10. Houses lower threshold criterion of housesMainly related to the community of plot ratio, floor space of buildings and regional average transaction prices, once the deal was identified as a normal residential, to enjoy the tax concessions. This sets new standards on traded prices adjusted used to be calculated according to the price change on a per square meter price calculation. In accordance with the notification, the city average trading price adjustments for preferential housing: 2010 the city's average trading price of housing 18,000 yuan/square meter calculation, link zone and orientation for coefficient of adjustment.
First of all, the factor divides the city into North and South the two large regions, and there are four rings, the four central to the five rings, five ring to six rings, six rings and the outer. When adjusted, preferential treatment of ordinary houses, this is the maximum price: Northern four rings for 38,880Yuan/square meter, as in the southern region of 34,560 Yuan/square meter, the four central-northern part of the five rings is 32,400 Yuan/square meter, as in the southern region 28,080 Yuan/square meter, five or six rings is 25,920 Yuan/square meter, as in the southern region in the northern part of 21,600 Yuan/square meter, six ring outside area for 17,280 Yuan/square meter. In accordance with this standard, the city's GeneralHousing standards are relaxed.
Average transaction prices of housing in the city and regional adjustment coefficient will be based on Beijing housing market changes, and so adjusted and published. Extend the scope of preferential taxation as ordinary housing standards relaxed, more residential will enjoy preferential policies. Under the rules, individuals will purchase more than 5 years (5 years) of ordinary housing foreign sales, the exemption of business tax。 Personal purchase ordinary houses, and the houses belonging to the family (members include the purchasers, spouses and minor children) the only housing, halving the contract.
Individuals buy 90 square meters and the following ordinary homes, and the unique housing houses belonging to the family, according to 1% rate contract. New standard per square meter price cap formula = average dealPrice (18,000 yuan/square meter) x adjustment coefficients x1.2 Beijing preferential general housing standards should meet the following three conditions: residential building volume rate in 1 (inclusive) or more; single construction area in 140 (including) square metres; actually sold for less than the same regional preferential housing average trading price of 1.2 times. In accordance with the mostThe new requirements, average trading price adjustments for preferential housing in Beijing: last year, the city's housing average transaction prices of 18,000 yuan/sq m, link zone and orientation for coefficient of adjustment, adjustment coefficients for the four rings on 1.8 in Northern and southern 1.6, four to five southern northern Central 1.5, 1.3, five to six 1.2 in Northern, Central, South 1, six ringOutside 0.8.
North-South differences than standard consistent market view insiders said, which sets new standards more refined, more in line with current market developments. First of all, in accordance with part circular distinction between North and South, more detailed, non-ordinary residence only in accordance with the circular of distinction before. Beijing home prices in southern and Northern parts of the difference is larger, the same five rings may North wuhuan roomPrice higher than the South five rings above 30%, the new standard obviously consider more reasonable. Second, increased ordinary housing standards, basic anastomosis present development of the market. For example, houses in five rings outside the project offshore to the East side, for example, sold for an average price of about $ 18,000 90 square meter two home ownership, transactions, amounting to $ 1.62 million. Need to be classified as non-ordinary housing before, deed taxAccording to 3% pay, when you pay $ 48,600. After December 10, prices of houses are classified as the same type of houses, first suite minimum need only pay the deed tax $ 16200. If only for their own lives, will save you taxes $ 32400. Obviously the new deal in the fight against speculation in the investment while protecting their own homes. Property control combination more powerful, you can doTime is also longer.
The new standard will release more "false Mansion" currently States are controlling housing prices, the city to improve the regional general housing standard limit, the impact on prices? Central University of finance and taxation College Vice Dean Liu Huan said the price under the influence of factors such as land costs more, new deal-price impact is still limited. Impact of the city's overall prices are affected by this policy should beWill not be much fluctuation. Liu Huan also believes that this time from the overall look, ordinary housing standards are relaxed, allowing some previously not in the ordinary housing within the context of "pseudo-luxury", the future will be turned into "normal housing." That is, the part housing will have to pay taxes and fees will be reduced, for consumers in this city, was considered more favourable to a new deal。
Visiting Professor, Central University of finance and Economics Institute of finance Liu Yuzhang believes that house price gains in recent years, after the general housing standard significantly lagging, many enjoy anything you want using preferential policy, such changes would make it more in line with Beijing's actual situation, implement the relevant provisions of the national real estate market regulation. "Pseudo-luxury" tax cuts exceeding 100,000 yuan chain estate DeputyLin Qian, Chief Executive believes that in the context of current prices, pleading standards applicable to put onto the houses in the new wider, buyers on non-luxury apartments, most of the burden of taxes and fees have been reduced.
There are four types of "pseudo-luxury" been liberated, and reduce the amount of real estate trade tax burden exceeds $ 100,000. First class 90-140 Mi Pu housing burden of over 100,000 in the past price standardsBut in the context of high house prices, once the purchase area of more than 90 square meters within six loops
swtor credits, are classified as "non-home".
Under the new standards, as long as not more regional price cap on improvements and some "one-step" rigid demand extends to a majority of 90 square meters-140 square meters of housing, taxes reduce the amount over $ 100,000. The second categoryFive-ring to Liu Huan-six residential tax burden reduction 70,005 loop loops Daxing, Fangshan district and other places are just need populations concentrated area of first-time home buyers under the old standard, standard is the total price of the General House here in the 1 million Yuan/sets, and actual purchases of this regional average extended price exceeded the old standard close to $ 500,000, mostly "non-ordinary residence". Six rings most of the new standard is sufficient to "non-ordinary livesHome "redefined more than just reduced first-time home buyers tax burden more than 70,000 yuan, greatly increasing just need to purchase credits or chips. Part of the third kind in the low-end House tax at General House parts sector such as the Tongzhou new city, yizhuang relatively closed, purchase flow is weak, low end slightly higher house prices in the area sold for more, under the old standard was broke into the "non-ordinary housing" category. New standard for upper airLarger, some low-end House tax at General House, alleviate the tax burden on a similar special buyers. Fourth Northern dwelling reasonable position under the new standards, six loops in the loop line north of price caps, are higher than those in the South of 3,600 Yuan/square meter, which greatly reduced the price of houses in the Northern than southern, lumped together under the old standard "misjudge" the possibility of, in particularIs the largest for North-South bid-ask spreads within four rings for homebuyers, housing demand in the North will save more than 110,000 yuan of taxes and fees.
On December 10, the time limit for new standards for buying new taxpayers to commodity housing: to declare pay the deed tax point normal housing standards, define whether to enjoy relevant preferential tax policies. Second-hand House transaction tax to handle resale housingContract of sale (online) Agency point in normal housing standards, define whether to enjoy relevant preferential tax policies.
Remind sleep may reflect to the Government ban the low trading developer force collected pay the contract price of existing homes tax levy asked approved: taxpayers, we are concerned about influencing home values in justification of what? Answer: about DepartmentSaid, according to real estate appraisal theory, justification is the value of the objective and actual impact of resale housing factors, environmental factors such as housing, quality factors, and so on. Resale housing transactions in the new approach approved by the tax price, has been considering building age, type of housing, construction and other factors that significantly affect home values. In addition, if a taxpayer considers that its real estate trading although obviouslyBut there are legitimate reasons for the low, you can provide to the competent tax authorities, by the competent tax authorities to study the processing opinion.
Developer-ban forced pay the deed tax-collection asked: will the developer force collected pay the deed tax? Answer: No. Developer force collecting payment of taxes and fees, even as the housing conditions, consumers can rent to city and district departments and the housingManagement for complaints or reports once verified and taken seriously.
Second-hand housing tax valuation approved levy asks: how resale housing transactions tax valuation determined? A: for taxpayers to declare transactions of resale housing prices in line with prices of resale housing transactions assess value, in accordance with the declared prices levied the tax; for a declaration of resale housing transactions and the low prices significantly without dueReason for tax by approved the tax price, justified, based on the declared price levied the taxes.
Approved the tax reference price price of resale housing transactions assess value determined. Old and new value standard list of changes and related tax adjustment October changes in the average price of the purchase of the old standard new standard deed tax business tax tax totals (million) unit price (Yuan/square meter)Total price (million) total price cap (million) purchase ceiling area (square meters) price ceiling price coefficient (Yuan/square meter) before adjusting (million) adjusted (million) before the transfer (million) adjusted (million) in four loops South of 27455259.1425893.91.6345607.1207.773.8911 31223287.7482.61.8388807.9108.634.3212.22 four-five Southern loop the loop in the North 22159204.4719889.31.3280805.6206.132.049.71 North 24624222.8280.41.5324006.1206.683.349.46 five-six southern 16247177.2712073.91.0216004.8705.312.667.52 Northern loop the loop 17854179.8867.21.2259204.9505.402.707.65 sixOutside the loop 11966103.64120100.30.817280001.041.040 remarks: 1. existing homes and new home sales tax imposed under 5 years of age are not under the influence of changes in the general housing standard, more business tax for 5 years only second-hand. Business tax levied for the seller, deed tax levied for the buyer. 2. completed 5 years residence saleWhen balance payment of business tax, calculated according to the 5 year real estate value added 100%; when the contract is evaluated, using average house area by area for the home area of stalls.
3. "area of the purchase limit" for the price ceiling compared to the current price, and concluded that general area of upper house purchase. Above statistics are from the chain home property market research Department concerning second-hand second-hand House transaction taxation strictly in accordance withAccording to assess the adjustment of price as the ordinary housing standards, raise the minimum tax, that is, when buying a second-hand House to assess the price increase.
Yin and Yang for previously existing contractual issues, the new policy emphasis on resale housing transactions related to strict at assessment to the tax base, tax collection and crack down on contract of yin and Yang. The so-called contract of yin and Yang, refers to the parties to a contract entered into on the same subject issued in more than twoTolerance is not the same contract, one internal, one external, one not actual transaction prices, relatively low in order to escape the national tax; internal is a true statement of expectation.
Yin and Yang is breach of the contract, to bring non-legitimate interests of the parties at the same time, will also bring certain legal risks in the contract by the parties. According to reports, the second-hand House transaction price evaluation, Which will serve as the tax authorities decide if taxpayers to declare the contract price is low and the approved prices the main basis for the calculation. Tax price for second-hand House transaction related taxes, is based on the trade transaction value of the contract signed by both parties, but the declared transaction price is below the market pricing of resale housing transactions assess value, and without a proper reason, according to the transactions of resale housing price evaluationApproved levying the tax.
Rating according to the last seven quarters House transactions determined using the method of mass valuation of real estate technology in this city, based on the 2010-2011, three quarters of the city's second-hand House transaction sample determines the second-hand House transaction price appraisal value. Mass appraisal refers to a given amount of time that a large number of rather than Dan Zong real estate, with a unified standard and a common dataWith the help of computer-assisted evaluation and assessment results for statistical testing and analysis techniques. Specific technical routes: one is the selected benchmark houses; second, in accordance with the principles of whole areas, continuous, homogeneous, divided into several regions, through market research, trade than the peer methods, sample data used transactions, are the regional benchmark assessment of housing values; three elected regional housing quality, The price is significantly higher than other community projects, as a special project, separately identified community housing assessment value, and the determination of baselines housing correction factors, correction factors include the completion date, room type, floors and other elements; five is the assessment of the regional and community housing values fall a certain proportion, as a basis for assessment of resale housing transactions prices, coupled with the above correction factor to determine the stock roomTrading price appraisal value.
For example, a range of resale housing transactions of mass appraisal estimate is 20,000 yuan/square meter, but given its age built earlier, factors such as poor housing type and floor, according to the assessed value to fall after a certain proportion and correction coefficients amendment, the housing transaction price estimate may be less than 20,000 yuan/square meter. Construction is the new deal means that open market regulationThe two superposition control policy tightening one industry insider said that the release of the new standards will certainly be considered positive by the market, especially for the real estate market, deed tax reduction, likely to attract many people into the stock market.
While some people believe that is moderately relaxed performance control policy. But Beijing centaline property market research director Zhang Dawei, said two tax adjustment of comprehensiveIs in fact continue to tighten regulation.
Beijing adjustment policies implemented in curbing irrational buyers before investment needs, this introduced to improve housing standards, but also details of the implementation of regulation, reduce the burdens of home demand, market regulation policy more humane. Dawei Zhang said two tax adjustment must be comprehensive, if briefly, one couldMisreading for tightening or relaxation of the regulation, in fact, two policies overlap, tighten more, these two policies are both tax policy, as well as real estate regulation policy, improving the tax standards continue to tighten investment purchases, and criterion of the houses in return to market, there may be follow-up pilot introduced a property tax or property tax plays a relatively important role. Protection fromTo combat speculation, on the regulation of the market there is a certain deterrent effect.
Which can reduce the property under construction contract as belonging to the housing payment, buyers of small decisions. Market response to second-hand buyers or centralized ownership according to the local tax Bureau had published policy, more than a second home still do not enjoy preferential transaction tax, deed tax concessions targeted at the moment is the first suite, More than a second home buyers need to continue to pay 3% contract. In other words, the general housing standard adjustments, for first-time buyers only.
Influence on the purchase of second-hand housing, mainly reflected in the lowest tax price adjustments. Dawei Zhang predicted, due to raise the minimum tax, that is, when buying a second-hand House, assessing prices, second-hand house buyers can't do low impact assessmentValuation of tax avoidance. December 10, there may be some second-hand buyers concentrated ownership, but because the absolute market downturn, estimate the total amount not too much. May some day more than 500 sets of possible wave network is expected to check up.
But last year there have been some policies 2000 at every turn when the last bus has the same breath. In addition, the newPolicies may be directed developers to increase demand for development of small and medium sized houses, tax changes in standards, although affecting buyers cost at most 2%, but for the current market situation, design sales of small and medium sized unit type will affect developers much needed housing, and the present marketing good projects, most of them are upset just needs room, Beijing property market has seen significantlyEffects. Buyers responses sought after outside the Northeast five-ring very much looking forward to the new Miss standard segment on new standards, she bought a house in the Northeast the five rings, the unit price 25,000 yuan/square meter, the housing area of more than 80 square meters, total more than 2 million Yuan. Under the old standard, she purchased a House is home, be subject to more than 60,000 yuan contract. If the new standard after the implementation ofHousing, she will only be subject to 1% of the Housing Fund as transaction tax, that is, more than 20,000 yuan, can save more than 40,000 yuan. However, if you miss you must pay the deed tax before December 10, just a few days time, may need more than NT $ 40,000, which for certain buyers nor equitable.
In accordance with the payment of time, many developers on-time delivery, may actually be more taxes. Worry San HuanSmall apartment
swtor power leveling, worried about "luxury" Mrs Yam saw a small apartment within three rings second-hand House, housing area of 40 square meters, the unit price of 40,000 yuan/square meter, lump sum of $ 1.6 million. Mrs Yam was the first time home buyer, volume rate above 1. Under the old standards, housing stock is purchased her home. But according to the new standards, the housing price over $ 38,880, if any femaleAfter December 10 agency bought the small apartment, this suite will no longer be taxed in accordance with the ordinary housing, compared to the contract, and now she will have to pay, to be increased from $ 16,000 to $ 48,000, to pay more $ 32,000.
One industry insider said that after the new standards introduced, hot zone or area of scarce housing, small apartment would be "luxury". The new deal backgroundStandard not changing price rises "pseudo-Mansion" in early November, Tai Hing over more than 100 out of the five rings home owners buy 90 square meter price over $ 1.2 million worth of new houses, required by the contract of non-ordinary residence to pay 3%, and activist protests, saying "five rings dwelling is home". According to the previous standards, "luxury" houses of minority. The industrySources, according to statistics, in October in Beijing's commercial housing contract, 90% of property under construction is "non-conventional", 80% of previously owned homes also has more than ordinary housing standards. Standards for individuals buying ordinary houses, and the unique housing houses belonging to the family, halving the contract or, if the housing is less than 90 square meters reduced by 1% rate contract. But you also need to fillFoot "plot ratio is above 1, single cover an area of 140 square meters, the actual transaction price falls below the regional average housing prices 1.2 times times" of these three conditions. According to the Beijing municipal construction Committee announced the end of 2008 "released on notification of preferential housing average transaction prices in Beijing", "the three links within total of 2.15 million Yuan/sets,Three rings to 1.75 million Yuan/sets, between tetracycline tetracycline to wuhuan 1.65 million Yuan/sets, other than the five-ring 1 million RMB/set "is to enjoy the preferential policy of housing prices.
This means that as long as five houses more than 1.2 million outside of the ring, that can not enjoy tax incentives. Beijing Zhongyuan real estate market research director Zhang Dawei stated that, since the past three years was not adjustable, ordinary housingThere is found is too low, with market facts not in issue, house prices rose while standards are not the same, it will increase the pressure section of low income people in real estate. Version 04, 05, jiefangjun Bao reporters reporter Peng Sun Xuemei ()
