Housing transaction is a transaction involving a large amount of money. Therefore, disputes in the process of housing transaction become more common. However, we should know about the housing transaction tax before the housing transaction, otherwise it will be too late to find out that we know nothing about it at the time of the transaction. So, what are the housing transaction taxes? What is the housing transfer dispute?
What are the housing transaction taxes?
1. Deed tax: ordinary residence: less than 90 square meters: 1%; 90-140m2: 1.5%; More than 140 square meters or non ordinary houses: 3%; Property right of commercial house or company: 3%.
2. Urban construction tax: 7% of business tax; Surcharge; 3% of business tax.
3. Personal income tax: within 2 years of ordinary residence: {house sales income - total purchase amount - (business tax + urban construction tax + surcharge + stamp tax)} & times; 20％； Ordinary residence with more than 2 years (including) and less than 5 years: (house sales income - total purchase price - stamp duty) & times; 20％。 Sale of public houses: within 5 years (house sales income - economic house price - land transfer fee - reasonable expenses) & times; 20％。
4. Land transfer fee, transaction handling fee, contract stamp duty and other expenses.
What is the housing transfer dispute?
1. General quality problems include cracks, peeling, hollowing, water leakage, electric leakage, etc. If the quality does not conform to the contract or the general quality of the house, the buyer may refuse to accept it, and the Seller shall be liable for repair, replacement, rework and compensation for losses. If the delivery is overdue, the Seller shall pay liquidated damages for delayed performance.
2. If the seller delays in delivering the house and fails to perform within a reasonable period of three months after the reminder, the buyer may request to terminate the contract and require the seller to bear the liability for breach of contract such as paying liquidated damages and compensating losses, unless otherwise agreed by the parties.
3. The essence of 'otherwise agreed by the parties' is that the seller agreed in the sales contract in advance to allow the delay in house delivery. The establishment of this cause will exempt the seller from the liability for breach of contract for overdue house delivery, so its legitimacy and fairness will become the focus of controversy.
4. The sales contract often stipulates that the Seller shall provide the hardbound house, and the decoration materials and process standards shall be stipulated in the annexes to the contract and supplementary agreement. When the house was delivered, the buyer found that the materials were low-grade and the workmanship was rough, so he had a dispute with the seller.
5. The house delivered by the seller may bear a variety of rights, such as the mortgage of the bank, the creditor's right of the first buyer and the priority of the project contractor; Or it has been sealed up by judicial and administrative organs according to law or restricted the housing rights in other forms. Although the buyer receives the house, his rights are in an unstable state, and the property right certificate may not be handled, and he will be sued by the real obligee to vacate the house at any time.