(1) Provisions on the collection of value-added tax on real estate transferred by small-scale taxpayers?

1. Individuals (including individual industrial and commercial households and natural persons, the same below) transfer purchased houses?

Individuals who transfer the purchased houses shall pay value-added tax according to the following provisions:

If an individual sells a house that has been purchased for less than 2 years, he shall pay the value-added tax in full at the rate of 5%, calculate the tax payable at the rate of 5%, and take the total price and extra-price expenses as the sales. ?

Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. ?

2. Small-scale taxpayers (excluding individuals who transfer purchased houses) transfer their acquired real estate?

The real estate acquired includes real estate acquired in various forms such as direct purchase, donation, investment, self-construction and debt repayment, excluding real estate projects developed by real estate development enterprises themselves. ?

Small-scale taxpayers shall pay value-added tax in accordance with the following provisions when transferring their acquired real estate:

(1) When a small-scale taxpayer transfers the acquired real estate (excluding self-construction), the tax payable shall be calculated at the tax rate of 5% with the sales amount as the balance after deducting the original purchase price of the real estate or the total price and extra-price expenses obtained after the pricing when acquiring the real estate. ?

(2) When a small-scale taxpayer transfers its self-built real estate, the total price and extra expenses obtained shall be regarded as the sales amount, and the tax payable shall be calculated at the tax rate of 5%. ?

3. How to calculate the value-added tax paid or declared by the taxpayer to the local competent tax authorities where the real estate is located?

(1) When transferring the acquired real estate, individual industrial and commercial households shall calculate the prepayment tax to the local competent tax authorities where the real estate is located according to the following circumstances, and then declare and pay tax to the local competent national tax authorities where the institution is located.

① If the total price and out-of-price expenses obtained from the transfer of real estate are used as the basis for calculating the withholding tax, the calculation formula is:?

Withholding tax = total price and out-of-price expenses ÷( 1+5%)×5%?

② If the balance of the total price and extra-price expenses obtained from the transfer of real estate after deducting the original purchase price of real estate or the fixed price at the time of obtaining real estate is taken as the basis for calculating the withholding tax, the calculation formula is:

Withholding tax = (total price and extra-price expenses-original price of purchased real estate or the price at the time of acquisition of real estate) ÷( 1+5%)×5% (2) If other individuals transfer the purchased real estate, they shall calculate the tax payable according to the calculation method specified above, and report and pay taxes to the local competent tax authorities where the real estate is located. ?

(2) Provisions on the collection of value-added tax on real estate acquired by ordinary taxpayers?

General taxpayers who transfer the real estate they have acquired shall pay VAT in accordance with the following provisions:

1. When the general taxpayer transfers the real estate (excluding self-construction) acquired before April 30, 20 16, he can choose to apply the simple tax calculation method. The sales amount is the balance after deducting the original purchase price of the real estate or the pricing when acquiring the real estate, and the tax payable is calculated at the tax rate of 5%.

Taxpayers should pay taxes in advance to the local competent tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the local competent national tax authorities where the institution is located. ?

2. If the general taxpayer transfers the real estate (excluding self-construction) acquired before April 30, 2006, and chooses to apply the general tax calculation method, the tax payable shall be calculated based on the total price and extra expenses obtained.

Taxpayers should deduct the original purchase price of the real estate or the balance of the fixed price when acquiring the real estate from the total price and extra-price expenses obtained, pay taxes in advance to the local competent tax authorities where the real estate is located at the rate of 5%, and report and pay taxes to the local competent national tax authorities where the institution is located. ?

3. When the general taxpayer transfers the real estate (excluding self-construction) acquired after May 20 1 20 16, the general tax calculation method shall be applied, and the tax payable shall be calculated according to the total price and extra expenses obtained.

Taxpayers should deduct the original purchase price of the real estate or the balance of the fixed price when acquiring the real estate from the total price and extra-price expenses obtained, pay taxes in advance to the local competent tax authorities where the real estate is located at the rate of 5%, and report and pay taxes to the local competent national tax authorities where the institution is located. ?

4. Ordinary taxpayers can choose to apply the simple tax calculation method to the transfer of their self-built real estate before April 30, 2065438+2006, and calculate the tax payable at the rate of 5%, with the total price and extra-price expenses obtained as sales. Taxpayers should pay taxes in advance to the local competent tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the local competent national tax authorities where the institution is located. ?

5. If the general taxpayer transfers the self-built real estate before 2065438+April 30, 2006 and chooses to apply the general tax calculation method, the tax payable shall be calculated based on the total price and extra-price expenses obtained.

Taxpayers shall pay taxes in advance to the local competent tax authorities where the real estate is located according to the withholding rate of 5% of the total price and extra-price expenses obtained, and report and pay taxes to the local competent national tax authorities where the institution is located. ?

6. When the general taxpayer transfers the self-owned real estate built after May 1 2006, the general tax calculation method shall be applied, and the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers shall pay taxes in advance to the local competent tax authorities where the real estate is located according to the withholding rate of 5% of the total price and extra-price expenses obtained, and report and pay taxes to the local competent national tax authorities where the institution is located. ?

Second, additional taxes and fees?

Tax basis: VAT payable is the tax basis (expense). ?

Applicable tax (fee) rates are as follows:

1, the urban maintenance and construction tax is levied at 7% in urban areas, 5% in county towns, and 1% in non-urban areas.

2 education surcharge is levied at the rate of 3%. ?

3. Local education surcharge is levied at the rate of 2%?

4. Urban maintenance and construction tax, education surcharge and local education surcharge shall be exempted together with the value-added tax. ?

3. Income tax?

(1) Individual income tax on the sale of second-hand houses by individuals

1. If you can verify the original value of the house, renovation costs, loan interest and other deductible expenses through historical information such as tax collection and registration of the house. , should be calculated in strict accordance with the law in accordance with the transfer income of 20%; If the original value cannot be verified, it will be assessed at 65438+ 0.5% of the total transaction amount (VAT excluding tax income). When an individual transfers the land use right, a personal income tax of 2% is levied in full according to the income.

2. Except that the document stipulates that personal income tax is not levied on the property right donated free of charge, if the owner of the house property right donates the house property right to others free of charge, the donee shall pay personal income tax according to the item of "other income determined by the financial department of the State Council", and the tax rate is 20%.

When individual income tax is levied on the house donated by the donee free of charge, the taxable income is the balance of the donated house price (VAT excluding tax income) minus the relevant taxes paid by the donee in the donation process. The price of donated houses is determined in the following order: 1. If the gift price is specified in the gift contract, it shall be determined according to the gift price; 2. If the gift contract does not indicate the gift price or indicates that the gift price is lower than the evaluation price, it shall be determined by the evaluation price.

3. Although the individual sells houses with added value, as long as the property owner has lived for more than 5 years and is the only house for family life, the property owner must apply. If the above conditions are met after examination, the personal income tax can be directly exempted.

(2) Corporate income tax on the sale of second-hand houses by units?

1. General: Incorporate the income from the sale of houses into the taxable income of enterprises for calculation?

Income tax payable by enterprises. ?

2. Special provisions: After 20 12 1, the transfer of real estate located in Xiamen by units entrusted to auction and units not under the jurisdiction of Xiamen (hereinafter referred to as "units in different places") shall be handled in accordance with the following provisions:?

(1) If the unit is a normal household, enterprise income tax shall be levied on the income obtained from the entrusted auction of its real estate: the auction transaction price shall be taken as the taxable income, and the taxable income shall be determined according to 12%, and the enterprise income tax shall be paid in advance according to the tax rate of 25%, and then the enterprise income tax shall be settled by tax receipt. ?

(2) If the unit is an abnormal household, enterprise income tax shall be levied on the income obtained from the auction of its real estate: the auction transaction price shall be taken as the taxable income, and the taxable income shall be determined according to 12%, and the enterprise income tax shall be levied at the rate of 25%. ?

(3) If a unit in a different place can provide a certificate from the local competent tax authority on the transfer of real estate business activities in a different place, enterprise income tax will not be levied temporarily; If the above certificate cannot be provided, the taxable income shall be determined according to 12% of the taxable income, and the enterprise income tax shall be levied at the rate of 25%?

4. Stamp duty?

The buyer and the seller take the amount recorded in the contract as the tax basis, and calculate the tax according to the tax item of "property right transfer certificate" and the tax rate of five ten thousandths. (Since June 2008 165438+ 10 1, individuals are temporarily exempt from stamp duty when they sell or buy houses. )?

Verb (abbreviation of verb) land value-added tax?

If an individual transfers a non-residential second-hand house, the land value-added tax shall be levied at 5% of the total transfer income. (From June 165438+ 10/day, 2008, individual housing sales are temporarily exempted from land value-added tax. )?

Where the unit transfers the second-hand real estate and real estate, the land value-added tax shall be calculated and levied in accordance with the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax and its implementation rules and current policies, and shall be declared to the competent tax authorities before transferring the second-hand real estate and real estate. ?

6. deed tax?

The deed tax is declared and paid by the buyer, and the tax rate is 3%. ?

From February 22, 20 16, the deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.

Extended data

Determination of purchase time:?

1. When an individual purchases a house, the time indicated on the house title certificate or deed tax payment certificate obtained by him shall be the time for his purchase. "The time indicated on the deed tax payment certificate" refers to the issuing date indicated on the deed tax payment certificate. ?

When the taxpayer declares, both the house property right certificate and the deed tax payment certificate are issued at the same time. If the time indicated by the two is inconsistent, the purchase time shall be determined according to the principle of "which comes first".

That is, if the time indicated on the property right certificate is earlier than the time indicated on the deed tax payment certificate, the time for purchasing the house is the time to prove the property right of the house; If the time indicated on the deed tax payment certificate is earlier than the time indicated on the real estate license, the time indicated on the deed tax payment certificate shall be the purchase time. ?

2. Houses acquired by individuals due to inheritance, will, divorce, maintenance relationship and gift from immediate family members shall be purchased before inheritance, will, divorce, maintenance relationship and gift from immediate family members. ?

3. For public housing purchased according to the national housing reform policy, the purchase time shall be determined according to the principle of "which comes first, which comes later", and the effective time of the purchase contract, the issuing date of the house payment receipt or the time indicated on the real estate license shall prevail.

References:

Xiamen Tax Bureau-What are the taxes and fees for real estate transactions (second-hand houses)?