What conditions must I meet to enjoy the preferential policy of the first suite?
First, I bought a suite with a loan, and then I bought a house with a loan after the commercial loan was settled-the first set.
Second, I bought a suite with a loan and later sold it. You can't find the property through the house registration system, but you can find the loan record in the bank credit information system and then borrow money to buy a house-the first set.
Third, I bought a suite in full and bought a house with a loan-the first set.
Fourth, I bought a suite in full and sold it later. The house registration system couldn't find the property, and then I took out a loan to buy a house-the first set.
5. There are two commercial loan records in the name of the individual, all of which have been paid off and sold, and two sets of house sales certificates can be provided at the same time. In this case, when refinancing, the first set will count.
6. One is that the commercial loan under the personal name has been paid off, and the other is that the provident fund loan has been sold. At the same time, you can provide proof of house sale, apply for a commercial loan and buy a house-the first set of calculations.
Preferential policies for the first suite
1. Deed tax preference: According to the provisions of Caishui Document No.23, if an individual purchases the only family house with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
2, loan concessions: the down payment ratio of the first suite is about 20%-30%, and the down payment amount is low; In addition, the loan interest rate of the first suite is much more favorable than that of the second suite.
3. Preferential tax rate for sale: If the first suite belongs to the only house in the family, the property right can be exempted from VAT for two years and taxed for five years.
legal ground
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Article 3 The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.
Article 4 Tax basis for deed tax:
(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;
(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;
(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.
Article 5 The taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these Regulations.