What are "full five unique" and "full two unique"? Any difference?

“ Five unique ” and “ Full two only ” What is it? ？

“ Five unique ”, Can be divided into “ Full five ” and “ only ” There are two parts to understand . among , Full five refers to the real estate certificate calculated from the issuance of the certificate , Time full 5 Years or more 5 year ; The only one is the house listed for sale , Is the seller in the province or city , There is only one house registered in the land and Resources Bureau System .

Empathy ,“ Full two only ” It can also be divided into two parts . among , Full two refers to the real estate certificate calculated from the issuance of the certificate , Time full 2 Years or more 2 year , But not more than 5 year ;“ only ” Part is the same as above .

“ Five unique ” and “ Full two only ” What's the difference ？

accord with “ Five unique ” Conditional housing , There is no need to pay personal income tax and value-added tax . and “ Full two only ” House of , Only two is the key condition for exemption from value-added tax , let me put it another way , Just be satisfied “ Full two ” Conditions , Whether ordinary houses meet “ only ” Conditions , Can be exempted from value-added tax .

Simply speaking , namely “ Five unique ” There is no need to pay value-added tax and personal income tax ;“ Full two ” No VAT is required ;“ Less than two ” Then all fees shall be paid normally .

“ Full five ”、“ Full two ” How to distinguish ？

Housing of different nature ,“ Full five ”、“ Full two ” There are also different ways to distinguish , among ：

① Ordinary commercial housing ： The date of filling and Issuing the deed tax payment invoice , Or the registration date of the house property certificate , The priority principle is to calculate whether it is full 5 Years or more 2 year .

② Housing reform housing ： The date of issuance of the property ownership certificate 、 The signing date of the original house purchase contract 、 Date of receipt of the first purchase money , Of the three , According to the priority principle , The house is full by the earliest date 5 Years or more 2 year . It is worth noting that , The seal that needs to check the receipt or the seal of the house purchase contract must be consistent before the receipt is valid （ As long as a date is five years or two ）.

③ Inherited property ： The inherited real estate can be defined according to the date before inheritance 5 Years or more 2 year .

④ Donated property ： Property donated between immediate relatives , It can be defined according to the date before the gift 5 Years or more 2 year ; Property donated between non immediate relatives , According to the regulations （ The first ①、② strip ） Calculate whether the house is full 5 Years or more 2 year .

⑤ Husband and wife rename （ Including divorce settlement ） The property of ： Define whether it is full according to the date before renaming 5 Years or more 2 year .

⑥ Lost replacement Certificate 、 Damaged property with certificate replacement ： Lost replacement Certificate 、 Damaged property with certificate replacement , It needs to be defined according to the time limit of the original house property certificate 5 Years or more 2 year .

Besides , Half of the property ownership comes from inheritance , Half of the donated house , When trading again, you can inherit 、 The purchase date before the gift is used to verify the purchase period .