Two parts: Less than 5 years ordinary second-hand housing according to the difference Levy business tax

The Ministry of Finance and the State administration of taxation yesterday announced the business tax rules, from next year, less than 5 years of ordinary second-hand housing in the transfer will still be levied on the difference of business tax, that is, in addition to 2 years to 5 years, this year's tax collection methods are all saved.　　　　Many people have said that the new deal is "a relief", the difference between the purchase and sale of 5.55% and the extent of the rise in house prices can be said to be negligible, showing that the regulation of the "temperature" is still very docile. Clear the way this year's collection of all save the Ministry of Finance and the State administration of taxation said in the notice: "Since January 1, 2010, individuals will purchase less than 5 years of non-ordinary housing sales, the full levy of business tax, individuals will purchase more than 5 years (including 5 years) of ordinary housing or less than 5 years of ordinary housing sales, Levy a business tax in accordance with its sales income minus the difference after the purchase price of the house; Individuals will purchase more than 5 years (including 5 years) of ordinary housing sales, exempt from business tax. "Nanjing housing sector, according to the current" ordinary house standard ", the building volume rate of 1.0 (including) above, building area of 144 (including) square meters, that is regarded as ordinary residential.　　As the current real estate market volume rate in more than 1.0 of the majority of real estates, so in the actual operation, the volume rate standard is often neglected, less than 144 square meters of ordinary residential, more than 144 square meters is not ordinary residential. An expert of the Housing Bureau explains the sales tax policy of second-hand house next year: You sell a room less than 144 square meters, more than 5 years of exemption, less than 5 years of the difference of 5.55% Levy; you sell a house of 144 square meters, more than 5 years of the difference of 5.55% Levy, Less than 5 years of the total price of the sale of the 5.55% levy.　　"Indeed, compared with this year's sales tax policy, only 2 years to change to 5 years, all other methods of collection have been saved," the expert pointed out, the move shows that the country this round of regulation or "stability" of the word, no intention of the real estate market caused too much turbulence. Rest assured that there is a room next year to sell also not late to hear that less than 5 years of ordinary housing still levy a business tax on the difference after the news, the public Mr. Huang finally relieved. He said that he bought two small huxing for investment this year, has been worried that the country next year for less than 5 years of property transfer levy a full business tax, now the heart of the Stone "landed." "In addition to the high-end housing market, this year's small huxing house has a great investment value, the rise of house prices is also obvious," Mr. Huang said, he in the main urban area and Jiangning bought a set of small huxing, calculate the first payment, the deed and other inputs, a total of more than 200,000 yuan, and now the market value of the two houses has increased by 300,000. "If the full business tax levied next year, I calculate, about 70,000 yuan, and according to the difference levy, that is, the value-added part of the 5.55%, I just pay less than 20,000, so ah, this House or continue to cover the appreciation of it!" "Xu, who bought a house in 2006, also toldReporter, "This is going to be a swap this year, looking for the right, also worried about the next year more tax, these days have been very contradictory," Xu said, now learned that ordinary housing is still less than 5 years of the difference to pay business tax, she is not anxious to sell the house before the end of the year, because the difference is levied 5.55% of the amount and the price of the increase in　　　　It's not too late to sell a house next year. Smooth experts said the regulation is "gentle" for the introduction of the business tax levy, a number of people in the industry interviewed by reporters said that the market will not cause too much impact.　　365 Real Estate Home Network property channel director Dan Wei thought, because the second-hand housing market to the majority of ordinary residential, less than 5 years of the difference Levy business tax on this part of the property is almost no impact, because of its total price in the real estate ratio is relatively lower, for both the buyer and seller are able to bear. Residential property agencies related people said that the introduction of the sales tax rules for investment in the demand for housing still have some inhibition, because this year's housing prices have reached a certain high, in such a market environment, business tax levy must compress its profit margins, but for ordinary buyers have little impact.　　At the same time, Nanjing Real Estate deputy general manager Xiangling that the sales tax rules on high-end housing transfer will have a greater impact, is expected next year, the transfer of high-grade housing will be reduced, the overall housing price increase space will be significantly smaller than this year. Other tax policies are still in suspense. After the suspense of business tax opened, Nanjing property market this year preferential policies still have three suspense to be solved: deed subsidy, tax, stamp duty and land value-added tax.　　Nanjing part of the housing sector said that the end of the year must have said. One of the suspense: the deed subsidy Nanjing this year, the purchase of 90 square meters and the following ordinary residential, the deed to pay 1%, the government subsidy 1%, the equivalent of 0 tax; Buy 90 square meters to 144 square meters of pay 1%, government subsidy 0.5%, buy 144 square meters, pay 3%, government subsidy 1%.　　According to the spirit of the State Council document, this policy offer is likely to continue, giving the buyer the greatest benefits. Suspense bis: Personal income tax Nanjing this year's policy is based on 1% of the total room payment, if the intervention exceeds 2 years, the payer can also obtain 40% of the government subsidy, and if the intervention is more than 5 years and is the only housing of the family, the individual income tax can be exempted, and if the house is purchased within one year, the corresponding proportion of remission can be obtained.　　According to State Department documents, this piece is likely to continue.　　Suspense of the third: stamp duty and land value-added tax in Nanjing this year are exempt from the levy, next year is expected to continue to be exempted.　　Related news The last two plots of this year's auction in Nanjing tomorrow afternoon, the Nanjing Land Bureau will be photographed this year the last two sites, which is located in Chengbei new Yao City, a place of 50,000 square meters of residential land is the most concerned. Reporter from the land part of the understanding, the plot is located in the west of Qixia District, October square southwest side. Transfer area of 47457 square meters, the nature of land for the pure Residential land, the volume rate of 2.2, the price of the auction 260 million, floor prices of 2495 yuan per square meter. More than 1000 sets of listings are available.　　At present, there are many real estate in the new town, the current average price of 6000 yuan per square metre to 7000 yuan, with the development of the city, many factories will be relocated.　　　　Another piece of land for auction tomorrow is located in the town of Liuhe Crossbeam, the area is only more than 4,300 square meters, for both commercial and residential plots. Nanjing issued planning new rules to suppress developers "pick high steal area" residential layer height is more than 3 meters, size by 1.5 calculation of this report many developers will be a high level of residential development to 3 meters or more than 3 meters, by picking high residential layer to "steal" the area, and as a selling point to raise prices to sell outside, and the hotel-style apartments as a home for sale, And this is the planning and construction projects in the process of approval a weakness, so that developers drilled the approval process in the loophole. But this cleverness will not work until January 1 next year.　　　　Yesterday, the reporter learned from the Nanjing Municipal Planning Bureau, Nanjing will implement the new construction project volume rate standards. The height of the residential layer is more than 3 meters, the area to multiply by 1.5 the current Nanjing residential market on the floor is not clearly defined, some of the higher than the scope of justice, and some of the trade office to do a high grade more than 10 meters is very unfair. Nanjing Municipal Planning Bureau Technical regulations Department Liu Can said first, will be implemented in the construction project volume rate management regulations, in addition to independent residential buildings (villas) and the need for large space of trade buildings, residential building layer is higher than 3 meters, apartments (including serviced apartments) and office building layer is higher than 4.8 meters, the trade building layer is higher than 6 meters,　　When calculating the volumetric rate index, the floor area of this layer is calculated 1.5 times times of the actual building area of the floor; only the residential, apartment building living room, office, Trade Building Hall, lobby, Atrium, inner corridor, Daylighting Hall, large conference room and other public parts still calculate the volume rate according to the real area. Hotel-style apartment area should not be greater than 100 square meters of hotel-style apartments more and more, but there is no one definition, some developers are clearly under construction hotel apartments, but the hotel-style apartments as a residential to sell, fooling the people, at the same time in the distribution of property rights is not easy to govern　　Planning Bureau concerned People told reporters, Nanjing, the first time in the "Nanjing hotel-style apartment planning examination and approval governance provisions", to the hotel-style apartments under a definition, refers to a residential function, but different from the general residential plane and function of the building form, from the façade, there is no balcony. Reporter learned that in the Trade office building on the floor of the hotel-style apartments, in principle, Jiangnan eight in the hotel-style apartment construction capacity can not exceed 20% of the residential capacity, in the new area must not exceed 35%. Hotel-style apartment floor height generally not exceeding 4.8 meters. A single set of building area shall not be greater than 100 square meters, balcony should not be selected, must be closed and so on. The new rules also put forward, the hotel-style apartment building monomer should not be in accordance with the "single" unit-type residential design, the general should be used through the corridorLayout. Slope Property Calculation area has a clear statement at present, many real estate are built on the slope, and more and more, then for the construction of the ground floor of the slope, how to calculate the area? The Planning Bureau Law Department explained that the newly built building is buried by the terrain, when the burial length is less than one-third of the outer wall of the building, the floor area of this layer is all counted into the volumetric rate; The cover length exceeds the circumference of the outer wall of the building One-third, less than two-thirds, the floor area of one-second of the total volume rate When the burial length exceeds two-thirds of the perimeter of the building, the floor area is not counted into the volumetric rate. Among them, the residential building roof standard high out of the outdoor floor elevation within 1.2 meters of the building part, other building roof standard high out of the outdoor floor elevation of 1.5 meters within the building part, as being buried. (Hongbin)