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·首页 > 房产新闻 > 二手房交易最低计税价格调整百个小区特殊计税

二手房交易最低计税价格调整百个小区特殊计税

更新时间:2007-07-14 09:19:34 - 来源:建湖房产信息网 点击数:1344 >> 我要发表评论

从10月1日起,北京二手房交易最低计税价格、年代等修正系数将有“新版本”,买卖双方所交纳的契税、印花税也随之调整。昨天,北京市地税局公布了调整二手房交易最低计税价格的通知,该通知列出了七份附件,针对二手房交易纳税公布如此详尽、大量的信息,在北京尚属首次。

全面公布各项修正系数

为挽回虚报二手房成交价格而造成的契税、印花税等税收的流失,去年2月1日起,北京市地税局实施二手房交易最低计税价格制度,当时还表示将不定期进行调整。昨天,地税局再次调整二手房交易计税价格。

该通知称,二手房交易最低计税价格的计算公式为:计税价格=各类房地产的基准价格×建成年代修正系数×楼层修正系数×房型修正系数。

为了方便市民查阅,通知中还详细地对不同年代、楼层、屋型等二手房给出各项目具体的修正系数(详见北京市地税局网站“行政公告”栏:http://www.tax861.gov.cn)。

千万家经纪公司对地税局该通知研究后表示,明细各项修正系数是此次计税调整的最大变化。本次调整内容明确,信息翔实,既有助于指导百姓置业,也让经纪公司有章可循。21世纪不动产公司也持相似观点。

106个小区“特殊处理”

该通知的另一个看点是:单列出颐源居、富力城、力鸿花园等北京106个交易频繁的小区,执行特殊二手商品房交易最低计税价格。也就是说,如果这些小区的二手房交易价格低于该指导价,将会按照指导价计税,并且不作建成年代修正。记者注意到,这些小区房龄基本上是5年以内。

其他二手商品房修正系数则在100-106之间。

中大恒基表示,针对特殊二手商品房制定指导价格是一个新的思路,但从各个经纪公司的对比数据来看,成交价格与指导价格有一定的差距。

以富力城为例,21世纪不动产公司统计的成交价格为12000元/平方米左右,高于指导价格,而中大恒基统计的成交价格则在9000多元/平方米的水平,低于指导价格。

千万家公司还注意到,在住宅禁商的政策颁布后,高档住宅价格已经出现了下滑的趋势,此类房产的最低交易价格建议进一步调整。

上地基准房价涨幅最大,上调682元

此外,从本次发布的基准价格来看,整体呈下降趋势,特别是土地级别为一、二、三、四级的房屋价格有所调降,降幅为100元-200元不等。而增幅较为明显的地区主要集中在海淀区、宣武区广安门内地区,平均涨幅也在100元至200之间。其中,海淀上地地区的涨幅最为明显,涨幅高达682元。其原因是自去年下半年以来,上地区域二手房价格一直劲涨。调高基准价顺应市场趋势。


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