1, pay VAT (simple tax 3%)

Paid VAT = 500,000 ÷ (13%) × 3% =14563.12 (Yuan).

According to Caishui [2016] No.36 document, loan service refers to the business activity of lending funds to others to obtain interest income, and all kinds of income obtained by occupying or borrowing funds are subject to value-added tax according to loan service. As a natural person, Mr. Li is subject to simple taxation, and the collection rate is 3%.

2. Pay personal income tax (the tax rate is 20%)

Personal income tax payable = 500,000 ÷ (13%) × 20% = 97,087.38 yuan.

The loan interest income is 6.5438+0.8 million. How to calculate the VAT?

The loan interest income is 6.5438+0.8 million, and the value-added tax is calculated according to the loan interest at the rate of 6%.

1, and the tax rate refers to the general taxpayer. After the service industry reform, the general taxpayer's tax rate is 6%, that is, the tax is paid at 6%. The collection rate refers to small-scale taxpayers, and the collection rate of small-scale taxpayers in service industry is 3%, that is, taxes are paid at 3%.

2. If the taxpayer is a general taxpayer after the camp reform, the tax calculation method is: tax payable = output tax-transferred input tax. If it is a small-scale taxpayer after the reform, the tax calculation method is: tax payable = sales income (excluding tax) 3%.

3. General taxpayers choose to issue special VAT invoices. Small-scale taxpayers choose to issue ordinary VAT invoices.

How to calculate the tax rate of housing loans?

What is the calculation formula of housing loan?

Individual housing loans shall be implemented in accordance with the interest rate of individual housing loans stipulated by the People's Bank of China; The regular interest rate stipulated by the People's Bank of China is applicable to personal commercial housing loans, and the formula for calculating the equivalent principal and interest is: [loan principal × monthly interest rate× (1interest rate) repayment months ]≤[( 1 interest rate) repayment months-1]; Matching principal and interest repayment method: it is to repay the same amount of loans every month, including principal and interest.

Calculation formula of average fund: monthly repayment amount = (loan principal/repayment months) (principal-accumulated repayment amount) × monthly interest rate Average fund calculation formula: monthly repayment amount = monthly principal/monthly principal = principal/repayment months = (principal-accumulated repayment amount )× monthly interest rate. The calculation method of Average capital is that the amount of principal returned every month is always the same, and the interest will decrease with the decrease of the remaining principal.

How to calculate the tax for buying a house with a loan?

1. Deed tax is a tax that the state must pay when selling houses. Generally, the tax is levied at the rate of 1.5/ 100 of the house price specified in the contract (except for the deed tax concessions of the housing fair), and the deed tax is collected by the state. There is no doubt that both the sale of commercial housing and the sale of stock houses must be paid. The deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%. Buying a second-hand house: the deed tax for non-ordinary housing should be doubled. According to the regulations of the state, the deed tax shall be paid to the state for the sale of the house, and the collection standard is: ordinary house 1.5%, and 3% of high-grade house shall be borne by the buyer.

2, local regulations, housing must meet three conditions at the same time to be recognized as ordinary housing. These three conditions are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 144 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land (different city standards, Changchun stipulates that the actual transaction price is not higher than/kloc-of the transaction price of land and houses in this lot.

How much tax should I pay for housing mortgage loan?

Taxes payable by the buyer:

1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, and 1% for the area below 90 square meters, which is the first suite);

2. Stamp duty: 0.05% of the house price;

3. Transaction fee: 3 yuan/m2;

4. Surveying and mapping fee: 1.36 yuan/m2;

5. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.

Taxes payable by the seller:

1. Transaction fee: 3 yuan/m2;

2. Stamp duty: 0.05% of the house price;

3. Business tax: the difference is 5.5% (the real estate license is less than 5 years);

4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years);

5. Agency fee: generally 2% ~ 3% of the house price.

What is the mortgage registration process?

1, mortgage registration application

To handle the registration of real estate mortgage, the following documents shall be submitted to the registration authority:

(1) Application for real estate mortgage registration;

(2) the identity certificate or legal person qualification certificate of the mortgagor;

(3) mortgage contract;

(4) State-owned land use certificate, house ownership certificate or real estate certificate;

(5) Documents and evidential materials that can prove that the mortgagor has the right to establish mortgage;

(6) Information that can prove the value of the mortgaged real estate;

(7) Other documents deemed necessary by the registration authority.

Step 2 accept the application

To examine whether the documents submitted by the applicant are true and complete, and if the application documents do not meet the requirements, they will not be accepted; If the application documents meet the requirements, it shall be accepted and given the application number, and the receipt shall indicate the documents received, the date of acceptance and the number.

Step 3 review

(1) The registration authority shall find out the real estate right status of the application for transfer registration from the real estate register, and reject the application for transfer registration in any of the following circumstances:

The nature of the source of ownership is to restrict mortgage without the consent of the relevant departments (including welfare housing, micro-profit housing, administrative allocation of land, land price reduction);

According to the urban planning, the government decided to take back the land use right;

Judicial organs and administrative organs decide to seal up or restrict real estate rights in other forms according to law;

* * * owns real estate without the written consent of other * * * people;

The ownership is controversial;

Laws, regulations or the provisions of the municipal and district governments prohibit the transfer;

If the application for registration is rejected, the applicant shall be notified in writing within a specified time from the date of accepting the application.

(2) After finding out the right status of the real estate applying for mortgage registration from the real estate register or computer records, examine whether the following documents are true, complete and effective:

Identification certificate;

"Real Estate Certificate" or other real estate right certificates;

Whether the application for mortgage registration is filled in as required;

Whether the mortgage contract complies with the provisions of relevant laws and regulations;

If it meets the requirements after examination, it shall be approved and registered, and the mortgagor shall be notified.

Step 4 register

(1) If mortgage registration is granted, a special seal for mortgage shall be affixed to the certificate of real estate ownership, and the mortgage situation shall be recorded in the real estate register. The mortgage record shall include the name, area, value, mortgage amount and mortgage term of the mortgagor and mortgagee and the mortgaged property.

(2) When purchasing real estate mortgage in advance, a special seal for mortgage shall be affixed to the sales contract.

5. Charge authentication

(1) Registration fees shall be charged according to relevant national or local regulations.

(2) Return the real estate title certificate stamped with the special seal for real estate mortgage to the mortgagor within the specified time (the mortgagor will collect it with the receipt, identity certificate and payment voucher).

6. filing.