【 Weak current College 】 〖 〗-real estate terminology--real estate transaction tax

Real estate deed tax is due to land use, transfer, sale and purchase, Exchange or gift, etc occur when real estate ownership transfer to property suffered person a taxes. Business tax refers to the sale of real estate units and individuals, their turnover by rate of a tax collection. Real estate tax is to tax the housing for the object, the original value of the housing or housing rents charged to property owners, a tax. Sales taxes attach refers to pay tax on the organizations and individuals that actually paid tax to the tax basis and the collection of urban maintenance and construction tax and education expenses surtax. Stamp duty referred to in economic activities or economic exchanges in the book of vouchers or received the real estate of a tax. Personal income tax that individuals will have the legitimate right of housing transfer, lease or other activities and achieved revenue of their calculated a tax levied. Tax deposit means in accordance with the relevant provisions, individuals will have the legal right to housing transfer, its taxable income, calculated in accordance with the personal income tax rates, personal income tax. Real estate transaction fee is established by law by the Government, the real estate Department established real estate agency for housing rights, ownership of the transaction fees. Housing ownership registration fee, housing ownership registration fee refers to the local people's Governments at or above the county level shall exercise the functions of the property management Department of the law on housing ownership registration and issuance of a certificate of ownership of housing, the housing ownership person registration fee does not include real estate mapping agency of real estate mapping (or prospecting feet). Land gains gold
(Land value-added) land users to use the transfer of land use (including transfer together with ground buildings) to third parties, the transfer of land transactions in accordance with the provisions, to the financial sector to pay the price, or land users to use the land for rent (including rental of buildings with ground together) to other users, their access to rental income ratio according to the rules to the financial sector to pay the price. Land sold land management departments at all levels of Government will land to land, the consumer, in accordance with the provisions, to the assignee of the full price for the land transfer (refer to the total amount of land transfer transactions), or land use, land users need renewal to the payment of land management land transfer price of renewal, or transfer of the original through the administrative access to land tenure, land use, land-use right transfer, lease, mortgage, credit equity and investment requirements equivalent to the land transfer price. Land gains tax refers to the transfer of State-owned land, buildings and its appearance on the ground and achieved revenue of institutions and individuals to transfer of income including monetary income, real income and other income tax pursuant to a national pay taxes, not including inheritance, gifts way transfers of real estate. Land use tax is the cities, counties, towns, districts use land units and individuals, to the actual occupancy of the land area of tax basis, in accordance with the provisions of the land is located in tax authorities levying of a tax. The use of arable land taxes must be levied on the use of arable land tax law. The garden includes nursery, Garden, gardens, orchards, planting mulberry and other economic forest land. Refers to the use of cultivated land for building houses or by other non-agricultural construction units and individuals to the national paying a tax. All cultivated land including national and collective ownership of land, a land of crops (including vegetable, garden), take up fish ponds and other agricultural land building houses or other non-agricultural construction, but also with the use of cultivated land. Land development fee per hectare residential land development required advance works of investments, including land, demolition, compensating, flat land, the laying of external services pipeline facilities and road works, and other costs ($/ha). Residential unilateral dwellings comprehensive cost per square meter floor space required for the construction of integrated investment, should include land development costs and residential land in the buildings, roads, pipelines, greening, together with the construction investment and the necessary management costs (Yuan/m2).