论文部分内容阅读
与巨额房款相比,二手房其它相关的开销似乎微不足道,但此一点彼一点,零零碎碎加起来,是一笔不容忽略的开销。以北京地区一套90年代、成交价40万元的二手房为例,其它开销总计应在2~3万元。税费2005年1月24日以前,北京二手房交易的契税与一手商品房一样,均为房屋成交价的1.5%,同时,买卖双方均需交纳0.05%的印花税。1月24日北京市地税局出台了第55号通知(简称《二手房交税新规》),
Compared with the huge amount of housing, second-hand housing other related expenses seem insignificant, but this point one by one, piecemeal add up, is an overhead can not be ignored. To a set of Beijing in the 90s, the transaction price of 400,000 yuan of second-hand housing, for example, the total other expenses should be 2 to 3 million. Taxes Before January 24, 2005, the deed tax on second-hand housing transactions in Beijing was 1.5% of the transaction price of first-hand housing units. At the same time, buyers and sellers were required to pay 0.05% stamp duty. January 24 Beijing Municipal Local Taxation Bureau issued No. 55 Notice (referred to as “second-hand housing tax new regulations”),