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山西契税新政策设置是咋样的，谢谢

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山西契税新政策设置是咋样的，谢谢

浏览：51次 | 提问时间： 06-22 08:10

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5个答案

别说出 06-22 08:11

2017房产契税新政策根据规定，个人购买普通住房，且该住房为家庭唯一住房的，所购普通商品住宅户型面积在90平方米(含90平方米)以下的，契税按照1%执行;户型面积在90平方米到144平方米(含144平方米)的，税率减半征收，即实际税率为2%;所购住宅户型面积在144平方米以上的，契税税率按照4%征收。购买非普通住房、二套及以上住房，以及商业投资性房产(商铺、办公写字楼、商务公寓等)，均按照4%的税率征税。

萌萌哒 06-22 08:20

地方政府规定2017契税新政策不一,缴纳房产契税也不一样，具体请查询地方国土局缴纳标准：(地方规定如下，只适合广东地区房产计算)90平方以下(不包含90平方)契税1%。90平方~144平方以下(包含90平方、不包含144平方)契税1.5%。144平方以上(包含144平方)契税3%。房产性质为别墅或商业用途缴纳3%。小区容积率小于2.0(非普通住宅)或超过西安地区均价需缴纳3%。房产单价超过地方政府规定的界限(非普通住宅)所缴纳的契税也需要3%，单价界限请询问地方国土局。2017契税新政策优惠：普通住宅可以享受原缴纳契税点的一半优惠。地方政府规定不一缴纳房产契税也不一样，具体请查询地方国土局 缴纳标准：(西安地方规定如下，只适合西安地区房产计算)

素鸢半暖画凉筝 06-22 08:27

享受契税下调的普通住房应同时满足以下3个条件：1、住宅小区建筑容积率在1.0以上2、单套建筑面积不足144平方米或套内面积120平方米以下3、实际成交价低于同级别土地上商品住房平均交易价格的1.2倍以下契税征收标准90平米以下的是一个征收标准，90-144平米之间的是一个标准，144平米以上的是一个标准。二套房、三套房不享受契税优惠政策。一般实行的是首套住房契税的两倍，即3-4%。注：家庭唯一住房并不一定是首套房，比如买了套房子又卖了，再购买住房就算二套房。但是名下确实只有一套房子，所以可以申请家庭唯一住房。契税税率实行3%～5%的调整幅度。实行幅度税率是考虑到中国经济发展的不平衡，各地经济差别较大的实际情况。因此，各省、自治区、直辖市人民政府可以在3%～5%的幅度税率规定范围内，按照该地区的实际情况决定。契税计算方法契税采用比例税率。当计税依据确定以后，应纳税额的计算比较简单。应纳税额的计算公式为：新房应纳税额

ぃ亡魂溺海 06-22 08:36

计税依据×税率二手房应纳税额

昏人倦 06-22 08:44

二手房税率×房地产评估价

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