How much is the tax on commercial and residential dual-use houses in Harbin?
I. Description of commercial and residential dual-use houses. The so-called commercial and residential dual-use, that is, products that can work and live, is an extension of home-made housing. It belongs to residence, but it also integrates many hardware devices of some office buildings, so that residents can live together and engage in business activities.
Second, the property rights of commercial and residential dual-use houses. The property right of commercial and residential dual-use houses is generally forty or fifty years. According to the relevant rules of the Property Law, the right to use residential construction land is voluntarily renewed after its expiration. "Non-residential construction land use right" can not be actively renewed. Therefore, compared with ordinary houses, the hidden funds of commercial and residential dual-use houses are actually very high.
3. Taxes and fees for commercial and residential houses. "Commercial and residential dual-use" project can not pay deed tax according to the living standard at present. In the process of transfer, according to the business calculation, the transfer deed tax is 4 percentage points, and the general residential transfer deed tax is 2 percentage points (not exceeding 144 square meters). At the same time, business tax and land value-added tax are levied on commercial transfer.
Fourth, commercial and residential housing loans. Commercial and residential dual-use houses are not limited to purchase, nor are they restricted by mortgage, but such houses cannot enjoy the tax preferential treatment of general product houses. The loan term generally does not exceed 10 year, and the down payment is relatively high, about 50 percentage points, which is much higher than 30 percentage points of the first set of ordinary houses. The loan interest rate is 1. 1 times that of ordinary houses, so it is impossible to ask for provident fund loans.
What problems should be paid attention to in Harbin commercial and residential dual-use housing
Defect 1: Commercial and residential dual-use houses generally cannot be settled. Commercial and residential houses are generally not allowed to move into hukou, which means that even if there are good educational resources around, children can't move into hukou and go to school nearby. This invisibly caused inconvenience to the owners in their daily life and study.
Defect 2: the daily capital of "commercial and residential dual-use" houses is high. The water, electricity and property fees of commercial and residential dual-use houses are commercial norms, far higher than residential projects, and various taxes and fees are also higher than ordinary houses. In other words, buyers have to bear higher daily capital.
Defect 3: the safety of commercial and residential dual-use houses is also worth worrying about. Commercial-residential dual-use housing confuses business and residence, euphemistically calling it "business" and "residence", which actually brings a lot of trouble to both sides. Many owners' posts reflect that it is accurate for businesses to disturb the people, and some reflect that businesses are open too late at night.
What is the direction of commercial and residential housing in Harbin?
Commercial and residential dual-use houses have shorter service life, higher taxes and fees and higher loan interest rates than ordinary houses. However, in the case of oversupply, the return is not ideal, and consumers should choose rationally. The so-called commercial and residential dual-use housing means that developers transform houses built on commercial land into ordinary houses for sale. The biggest difference between commercial and residential dual-use houses and ordinary houses is that the property right is 50 years, and there is no clear policy on how to renew it.
Don't be tempted by the appearance of unlimited low prices. The most uneconomical thing about buying a commercial and residential dual-use house is that the intermediary did not introduce it, that is, paying more taxes and fees. In addition to paying much higher water and electricity property fees than ordinary houses, commercial and residential dual-use houses have to pay more land value-added tax of 30 minus 60 percentage points, business tax of 5.5 percentage points and personal income tax of 20 percentage points. A set of second-hand commercial and residential buildings with a value of 1 10,000 yuan is nearly 300,000 yuan more expensive than ordinary houses.
Calculate the share of net income in detail and see who it is rented to. It is no problem to rent it to others, but renting it to manufacturing will generally constitute a commercial and residential area. Whether this address can register a company and whether the registered company can be listed for business is a problem. In fact, whether living or operating, his rent will be affected.
On the surface, the five certificates of commercial and residential dual-use housing are complete, but tracing back carefully, the commercial real estate around residential planning is actually playing the "edge ball" of policy. At present, the supply of commercial and residential dual-use houses is more than demand, and the sales situation is not ideal. One reason is that many housing enterprises believe that many people will become new hot spots of marginal residential products for commercial and residential use in the future. Many companies have transformed the original project as a manufacturing building into apartments, resulting in a large supply of apartments.
If you live in Harbin, you can learn about the commercial and residential taxes in Harbin, so that you won't buy inappropriate real estate.