Housing transfer business tax rules issued less than 5 years according to the difference levy

December 23 Morning News next year January 1, less than 5 years of ordinary residential transfer will be based on its sales revenue minus the difference after the purchase tax levy.　　The Ministry of Finance today issued a notice to the State Council executive meeting on the abolition of the housing transfer business tax concessions to be detailed.　　The Ministry of Finance web site this morning, "on the adjustment of personal housing transfer business Tax policy Notice", the provision of less than five years of ordinary residential transfer needs to pay business tax in accordance with the difference, more than five years of ordinary housing external transfer, exempt from business tax.　　However, for non-ordinary residential, that is, more than 120 square meters of residential buildings, less than five years of transfer need to levy a full business tax, more than five years can be levied on the difference levy business tax. December 9, Premier Wen Jiabao presided over the State Council executive meeting to study and improve a number of policy measures to promote consumption, of which the seventh clearly stipulates that the personal housing transfer business tax exemption period from 2 years to 5 years.　　However, the industry said that the implementation of the policy is not clear, and the specific interpretation of the error will give this policy the actual role of a very large variable.　　If according to a set of 80 square meters market transaction price is 2 million, the original purchase price is 1 million of the second-hand housing calculation (intervention three years), if the preferential cancellation according to the full calculation, according to the 5.5% tax rate calculation, to levy 110,000 yuan of business tax, and if according to the difference, only need to pay 55,000 The United States Union property market Research department Dawei thought, according to the difference collects the business tax to the market is a good news. So the impact of the policy on the market is very small, is to a certain extent will inhibit the continued rise in housing prices, but will not bring too much impact on turnover. (Ding from Beijing)