Property tax: the object of taxation is the house. The tax basis of property tax is the taxable value of the house or the rental income of the house.
First,? List of real estate taxes and fees
What is the serial number of the list of real estate development projects for approval and construction? Fee name? Charge standard charge department 1. Before the land certificate 1 land registration fee 1.6 yuan/㎡㎡Land Bureau 2 Land transfer fee? According to the land grade, what is the land benefit evaluation of the Bureau of Land and Resources 1× Land Transfer Fee Survey Institute 4 map purchase fee? The first picture is 648 yuan, which is the survey and measurement fee of 80 yuan Survey Institute 5? Alignment: according to the length of red line 1.2 yuan/m? Survey Institute and Planning Institute: 326 yuan/point, pipeline direction: 1.4― 1.6 yuan /M6 construction detailed planning design fee is 20,000 yuan/hectare; Rizhao Analysis of Urban Planning and Design Institute 1 Yuan /m2 Landscape Analysis 10.5 million yuan/hectare Traffic Impact Assessment10.5 million yuan/hectare Electronic Document10. ㎡ Demolition Office 8 land use fee 1 Yuan/Land and Resources Bureau 9 deed tax 3% Municipal Finance Bureau 10 Balance fee of cultivated land occupation and compensation 10 yuan/Land and Resources Bureau1/New paid use fee of construction land 40 yuan/Land and Resources Bureau 12 New vegetable fund 2000. Bureau of Land and Resources 2% land management fee 14 total land acquisition fee *2% Bureau of Land and Resources II. Planning service fee/0.2% of the construction project planning permit before kloc-0/5 * project cost planning bureau 16 price adjustment fund residence 3 yuan /m2 construction Committee toll office office building 5 yuan /m2 construction Committee toll office 150 yuan/m2 municipal supporting fee 150 yuan/m2 construction Committee toll office 18 water capacity increase fee/.
Total investment? 10? 1 10,000 yuan is 2.5% of the estimated design budget of the third-class project, the coefficient of 1.3 for the second-class project and the coefficient of 1.2 for the first-class project. Military professional design institute 22 power supply design fee 5%* engineering cost electric design institute 23 drainage design fee 4.5%* engineering cost water supply company 24 water supply design fee 4.5%* engineering cost water supply design institute 25 gas design fee 5%* engineering cost gas design institute 26 heating design fee 4.5%* engineering cost thermal design institute 27 public epidemic prevention scheme review fee 3‰* engineering cost city epidemic prevention station 28 telephone threading fee 10 yuan/㎡.
3. The setting-out fee for planning and positioning before the construction permit is 2300 yuan/architectural survey institute 3 1 construction drawing review fee 1.2 yuan/㎡ 32 temporary construction water 15 yuan/㎡ * building area: 0.7‰ of the total tender management fee of water supply company 33 (the construction unit pays 0.3‰).
1‰ of the marked price in the tangible market service fee.
The contract review fee is 0.05% of the bid price.
0.4‰ of the total cost of 65438+36 quality supervision fees and 3.55% of the total cost of 37 labor insurance co-ordination fees of quality inspection stations.
38. 4.67% of the project insurance premium.
39 Signboard 420 yuan/East
40 stamp duty 0.3‰
4 1 gas gathering fee 1300 yuan/household? Gas company four. Before comprehensive acceptance, 42 solid waste sewage charges 3 yuan/Li Mi Environmental Sanitation Bureau 43 environmental noise sewage charges 6400 yuan/month * March * number of buildings Environmental Protection Bureau 44 environmental impact assessment fee 1.365 yuan /m2 * Coverage area Municipal Environmental Protection Institute 45 garbage custody fee 3 yuan /m2? *? Construction area environmental sanitation bureau 46 supporting project quality commission fee 1.5‰ supporting fee 47 public building water capacity increase fee municipal quality supervision station.
The production cost of 48 place names and house numbers in the District Water Saving Office 15 yuan/Taiwan? 5 yuan/household? 400 yuan/Dong *2 District Geographical Names Office 49 Water Quality Inspection Fee Pool Water Quality: 1000? Yuan/100? Cubic meters, for every increase of 100 cubic meters, 200 yuan is increased, and the municipal supervision fee for each interface of each building is 50 * 1.5? ‰ Road greening? Water supply and drainage municipal quality supervision station 5 1 municipal supervision project fee *2.5%, road greening? Water supply and drainage) Municipal supervision company 52 Other expenses Greening traffic, municipal city appearance, restrictions, hanging flags, road signs, relevant departments V. Before the sales license, 53 unit price * area, non-residential commercial housing transaction fee? *2.5? 3 yuan/square meter real estate trading center, transaction fee of 54 residential commercial houses by the Municipal Real Estate Bureau. After sales license, 55 property area mapping fee 2.7 yuan /m2 real estate trading center 56 network maintenance fee 0.9- 1 yuan /m2 real estate trading center 57 5% of business tax sales contract Local taxation bureau 58 urban maintenance and construction tax 7% of business tax Local taxation bureau 59 education fee plus 3% of business tax Local taxation bureau 60 income tax is 25% of taxable income.
62 65438+ 0.2% of the assessed property tax price
3% of the deed tax transaction price
64 65438+ stamp duty of 0‰ of the contract price
65 urban land use tax 1.4 yuan/㎡.
66 Housing Maintenance Fund 140 yuan/㎡.
67 indoor environmental testing fee
Second,? Real estate tax policy
At present, only Shanghai and Chongqing are pilot cities for property tax, and there is no property tax in other places for the time being.
On the one hand, due to the different construction progress of personal housing information systems in different places, many cities and counties are not connected to the internet, and it also involves the investment of local tax departments in the data networking of tax systems and real estate departments, so the implementation of property tax in second-and third-tier cities is not so fast for the time being.
On the other hand, the current real estate market is sluggish, the real estate inventory in various places is high, the fiscal tax revenue of local governments is declining, and land transactions are sluggish. Once the property tax is levied, it will even suppress the local demand for improvement.
Even if the property tax is implemented, it will not affect the buyers of the first suite. The main purpose of levying property tax is to crack down on real estate speculation and idle houses and improve the liquidity of housing transactions. Judging from the pilot situation in Shanghai and Chongqing, generally only families with more than two suites are levied, and there are certain restrictions on the age of the house. Houses over a certain period of time are not subject to property tax.
Third,? Real estate tax planning training
The preferential tax policies for real estate development enterprises mainly include:
Business tax:
If an enterprise invests in real estate and shares, participates in the profit distribution of the investor, and the investment risk is shared by * * *, business tax is not levied. ? The transfer of land use rights to agricultural producers for agricultural production shall be exempted from business tax. ? Buildings built by real estate enterprises for their own use are exempt from business tax.
Land value-added tax: the value-added rate of building ordinary houses does not exceed? 20%, exempt from land value-added tax.
Real estate requisitioned and recovered according to law due to the needs of national construction shall be exempted from land value-added tax.
A joint venture is invested in real estate, and the joint venture party takes real estate as a share or as a joint venture condition. Transfer the real estate to the invested joint venture? , exempt from land value-added tax.
One party provides the land. One party provides funds. Cooperative building? The act of allocating houses to individuals in proportion after building a house. For the land appreciation generated by housing, the land value-added tax shall be exempted.
Real estate development companies carry out real estate development on behalf of customers. After the development is completed, they will be exempted from land value-added tax by collecting construction income from customers.
In the merged enterprise, the transfer of real estate from the merged enterprise to the merged enterprise shall be exempted from land value-added tax.
The tax planning of the main business activities of real estate development enterprises mainly includes:
(1) Overall transfer of construction in progress
(2) Reasonable decomposition of rental income
(3) Changing housing rental into foreign investment.
(4) the decomposition of commercial housing sales price
(5) Changing house leasing into contract management.
(6) Tax planning of cooperative housing.
Fourth,? Real estate tax policy training
(1) Tax:
Obtaining land use rights and engaging in real estate development and transactions (including real estate transfer and house lease) involves: (1 1 tax)
Business tax, urban maintenance and construction tax,
Keywords education surcharge, resource tax,
Urban land use tax, property tax,
Urban real estate tax, land value-added tax,
Stamp duty, enterprise income tax, personal income tax and other taxes,
(two) the focus of tax is the sales of real estate business tax:
1, what is real estate sale? The sale of real estate refers to the paid transfer of real estate ownership. Paid here includes obtaining money, goods or other economic benefits.
Real estate refers to property that cannot be moved, but will change its nature and shape after moving, usually referring to buildings or structures and other land attachments.
Sales refers to the paid transfer of ownership.
2. The scope of taxation for the purpose of selling real estate includes: selling buildings or structures, selling other land attachments, transferring limited property rights or permanent use rights of real estate, giving real estate to others free of charge, and transferring the land use rights occupied by real estate when selling real estate. Sales here should focus on the "ownership" of paid transfer of real estate, regardless of whether buildings and structures are used or not.
Whether you are a real estate investor or a property buyer, the above real estate tax information is closely related to us.
Tubatu Online provides you with "every decoration quotation, 1-4 local decoration companies, 3 sets of decoration design schemes" and the decoration pit avoidance strategy for free! Click this link:/Zhu Ye /zxbj-cszy.php? to8to _ from = SEO _ zhidao _ m _ jiare & amp； Wb, you can get it for free ~