Shop merchandise house when should pay a lot of tax, for instance agree duty, value added tax, individual income tax is waited a moment. And classics comfortable room, two be restricted the policy sex building such as the room besides should pay these fee besides, the profit charge of land of brushstroke of even extra pay, and the amount of this charge is possible very tremendous, be as high as about a hundred even 10 thousand.
So by who a large sum of additional costs are assumed? Is the bargainor still buyer?
The nature of policy sex building is very special, can pose a lot of issue so.
Accordingly, in sign policy sex " building business contract " when, everybody should increase on two special contract provisions without fail.
The first, must add provision of change the name of owner in a registerWhy should increase this provision?
Because policy sex house has restriction of time of change the name of owner in a register, it is to acquire policy sex building commonly transfer ownership just allows after 5 years completely.
Full the computation of time of 5 years, be in order to gain the time of property right card, the time that perhaps gains agree tax bill calculates a dot to rise.
Which early, it is with which accurate.
E.g. , if was 2009, you divided an economy applicable room, 2010 you made tax payment on May 1, revenue also opened bill to you, you just took house property testimony on Feburary 1, 2011. So press early date, namely the time that you gain bill, began 2010 to rise on May 1 calculate 5 years. In the future pushs 5 years, was 2015 on May 1, after this time, house ability is OK change the name of owner in a register gives someone else.
Attention, in the contract, clause of change the name of owner in a register should state so:
Inside the 15th day after the building obtains property right evidence 5 years (or the building can appear on the market 15 days after trading inside) , building buyers and sellers deals with property right to change the procedures that register jointly.
This clause has passed the judicatory of top people court to explain, still have various places the directive opinion of senior people court, made clear for many times, increase this one provision only, " building business contract " just be effective, so this must be added.
If did not add this provision, if upgrade of loiter of house price loiter goes up, house-owner does not want to sell did not sell, tell a court, your building business contract is invalid.
Even if be pay entire section, after buying house half an year, also do not have method, can house of cost price go back, do you say not to have a deficit fortunately?
Of course, here says an exceptional condition, this is to be aimed at economy of applicable room:
On January 14, 2012, this time lights the classics comfortable room that obtains later, no matter be full 5 years, it cannot trade with appearing on the market, this kind of house it can be counter-purchased only by the government.
So we cannot buy such house, everybody must notice.
As to should the duty of accrual of how many land expends pay, classics comfortable room and two be restricted the room is different.
1, classics comfortable room
What the basis gains time is different, the scale of place pay is different.
Above all, this also is the cheapest. Before April 8, 2008 (include this one day) taking classics comfortable room, if sell, those who press a carry out price 10% fill make land profit.
That is to say, if one flatlet sold the word of 2 million, need so additional pay the tax of 200 thousand more.
Next, 2008 on April 9 - on January 13, 2012 (why to arrive on January 13? Because did not allow to sell external after January 14) , the economy that obtains during this is applicable room, by 70% what offer the price and the difference that buy the price formerly, fill make land profit, very expensive.
Cite a case, if buy this to cover economy applicable room when, spent at that time 300 thousand, sell later, sold 2 million, so price difference is 1.7 million, was equal to you to earn 1.7 million, so this 70% of 1.7 million, namely 1.19 million be about to hand in a country entirely.
2, two be restricted room
Two be restricted the room is, a kind of when qualify house price and limitative housing area special policy sex building.
Two be restricted the land accrual of room turn over to the higher authorities is, 35% what offer the price and the difference that buy purchase price division formerly.
This standard is unified, no matter when are you taken,arrive two be restricted room, did not concern.
Cite a case, one cover 600 thousand yuan to buy two be restricted room, sold now 2 million, so balance is 1.4 million, need the tax cost of extra pay, namely 1.4 million multiply with 35% , calculate come down namely 490 thousand.
So, when buying this kind of house, duty must be joined to expend a clause in the contract. Probably stating is such:
The land income that needs turn over to the higher authorities or the gold of land sell one's own things of pay, by sell a person / vendee comes burden.
If be before change the name of owner in a register, because national policy brings about duty to expend increasing word, so the pay that sets by the country just comes pay (or the means with consultative buyers and sellers) .
Besides the cost of tax of a huge sum of afore-mentioned additional need pay, policy sex building still has restriction of time of change the name of owner in a register, in these 5 years, do you know policy can change? Time of 5 years, does duty expend the regulation of pay to you can change? If changed, by who the price difference that duty expends is assumed?
So we go up the second half of noodle money sentence of the agreement very clear: Before change the name of owner in a register, if bring about tax cost to increase because of national policy, so the pay that sets by the country just comes pay, the way that perhaps negotiates by both sides will assume.
As to say to take what kind of kind, after both sides talks things over, it is clear to be written in the contract OK.
Sum up:
1, policy sex building has full limitation of time of change the name of owner in a register, it is so in business contract, must increase relevant provision.
2, besides trade commonly besides tax cost, policy sex building still wants gold of sell one's own things of land of extra pay brushstroke, and amount is huge, must be assumed clearly in the contract by who.
