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由二手房按评估价征税新政所思(二)

评估税方案中,对个人所得税的征收提出了新的征税方法,如果计税价格出现明显偏差,明显低于市场价格,低于公允价值,那么,个人所得税的核定征收税率为:普通住房计税价个的1%,非普通住房为1.5%,拍卖房则为3%。如果在没有明显偏低的交易中,个人所得税仍然按照原来的方案核实征收,征税方式为:(计税价格-房产原值-转让过程发生的合理费用相关税费)*20%。 尽管地税局的规定是这样,允许新方案与旧的方案双轨运行,只有在交易价格明显偏低的时候才会采用核定价征税。但是地税局透露,深圳目前已经在全市400多个片区,超过17万栋房屋,合计公约154万套房屋形成了“一房一价”的计税参考价格,当二手房交易提交过户系统是,如交易价格明显偏低于计税参考价格,且无正当理由的,地税部门将按照计税参考价格核定计征存量房交易环节的各项费用,不过征税之前会起交易双方签字确认,总而言之,按照合同价或者计税参考价从高征税。

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