Both the buyer and the seller need to provide the marriage certificate (divorce certificate), ID card, household registration book, real estate license, land use certificate, and the original and photocopy of the online signing and filing contract of the Housing Authority.
At present, the taxes involved by the seller are mainly value-added tax and surcharges (the comprehensive tax rate is 5.6%) and personal income tax (the difference is 20% or 2% in full), while the buyer is mainly deed tax (4%).
Among them, if the individual income tax is calculated according to the difference of 20%, the purchase invoice, deed tax invoice, maintenance fund, bank loan contract and interest schedule need to be provided when deducting, and the local tax department will calculate the tax according to the deducted amount. The tax basis is mainly determined by the higher of the online contract price and the evaluation price of the local tax department.
Sellers pay taxes in two ways:
One is that second-hand houses can be exempted from two-year value-added tax and additional tax;
The other is that the only house has been over five years, which can be exempted from both value-added tax and personal income tax, and requires the Housing Authority to provide proof of the only house in the family.
There are also two situations in which the buyer pays taxes:
One is to pay deed tax at 1% for the purchase of the first house with a construction area of 90 square meters or less;
The deed tax of more than 90 square meters shall be paid at 1.5%, and the Housing Authority is required to provide proof that there is no room for the family.