Two and five, do you understand?

This paper introduces the difference between Man 2 and Man 5 and the definition of Man 2 and Man 5. Two years and five years refer to the house Term of property right , Transaction taxation There are also differences. The definition of "two to five" varies according to different situations. Understanding these is important for home buyers.

Because the current house is very important for everyone buy a house Previously, they wanted to have a better understanding, such as the difference between the second year and the fifth year. Many people didn't understand this problem very well. In fact taxation There will be great differences. So, let's share with you the difference between the second year and the fifth year? At the same time, what is the definition of "two full and five full"? Let's have a look at the relevant knowledge. The difference between full two and full five:

1. House Term of property right Different: two years old means getting Real estate certificate Start or Deed tax It has been two years since the date of issue. Five years or more refers to five years or more since the acquisition of the real estate certificate or the date of issuance of the deed tax ticket. It means that a family has only one house registered in the land bureau system in the province.

2. Transaction taxation Different: full five a new house No personal income tax and value added tax Of; At the end of the second year, VAT can only be exempted. Ordinary residence Whether it is true or not, VAT can be exempted only after two years. VAT collection method: if an individual sells a house purchased for less than 2 years, he/she shall pay 5.6% of the full amount of VAT and surcharges; If an individual will purchase a house for more than two years and sell it to the outside world, VAT will be exempted. That is to say, as long as the house has been built for two years, no matter whether it is exempt from VAT or not. The collection method of individual income tax: for individuals who can provide complete and accurate relevant vouchers and can correctly calculate the amount of tax payable, they should be collected by checking accounts, and the individual income tax should be levied at 20% of the amount of taxable income; If a taxpayer fails to provide complete and accurate relevant vouchers and cannot correctly calculate the amount of tax payable, the tax shall be collected after verification, tax rate It is temporarily 1% of the taxable price. Individual income tax shall be exempted for income obtained by individuals who have transferred their houses for personal use for more than 5 years and are living in families. This means that only when the two conditions of "Five Year Plan" and "Five Year Plan" are met at the same time can buyers be exempted from paying individual income tax. The definition of "two or five":

1. Commercial housing: Deed tax After taxation Time limit for filling in and issuing invoices or property ownership certificate For the registration date, the first rule is to calculate whether it is 5 years or 2 years old.

2. The definition of full two and full five, Housing reform : There are three times for housing reform: property ownership certificate Date of filling and issuing, original House purchase contract Date of signing and date of bank receipt of house purchase payment. According to the priority rule, the first time is when the room is 5 years or 2 years old. The receipt seal or the seal of the purchase contract must be checked before it becomes effective.

3. The definition of "two or five years old" refers to the inherited property: according to the date before inheritance, whether the inherited property is five years old or two years old.

4. The definition of full two and full five, Donated property : Whether the house property given by the immediate family member is 5 years or 2 years old according to the date before the gift; Non immediate relatives can calculate whether the room is 5 years old or 2 years old.

5. The definition of "two or five years old" refers to the property renamed by husband and wife: whether it is five years old or two years old depends on the date before the name change.

6. The definition of "two or five", the house property with lost supplementary certificate and damaged certificate: the house property with lost supplementary certificate and damaged certificate is based on the original property ownership certificate Time to decide whether it is 5 years or 2 years.

The above is the knowledge we shared today about the difference between "Two Full" and "Five Full". In addition, we also shared the relevant content of the definition of "Two Full" and "Five Full". I hope the above introduction will help you understand it. In fact buy a house There will be a lot of attention, so before buying a house, you must have a certain understanding of it to be able to better purchase house I won't let myself regret it. After all, buying a house is not a simple thing.