Taiyuan second-hand housing sales tax
Taxes and fees for the sale of second-hand houses in Taiyuan include mortgage service fee, intermediary service fee, business tax, loan evaluation fee and deed tax.
1. Mortgage service fee, calculated at 2% of your loan amount;
2, intermediary service fees, because most of our second-hand housing sales are realized in intermediary companies, so we also need to pay intermediary service fees. The formic acid of general intermediary service fee is1%of the transaction price of the house borne by the buyer and the seller respectively;
3. Business tax. Business tax is generally exempted for ordinary houses purchased for five years, and the evaluation price and transaction price for less than five years are higher-5.55% of the original purchase price; for non-ordinary houses, the evaluation price and transaction price are higher-5.55% of the original purchase price; and for less than five years, the evaluation price and transaction price are higher.
4. Deed tax. The deed tax is levied according to the higher value of the appraisal price and the transaction price (65,438+0%) (for houses within 90 square meters, the deed tax is 4% more than that of 65,438+044 square meters).
5. The loan appraisal fee is calculated at 0.3% of the loan appraisal price (0.3% for a general housing area larger than 60 square meters and 0.5% for a housing area smaller than 60 square meters).
What is the only second-hand house full of five?
1, Wu Man is the abbreviation of second-hand housing market. Five years refers to the date when the real estate license or deed tax ticket is issued, and the time is five years or more; The only thing is that the owner is in the province, only this house is registered in the house ownership registration system, and some cities with restricted purchases are the only families.
2. However, if the house has multiple co-owners, then this house will also be counted as the property under the co-owners' names. Why do people like to buy a second-hand house with only one house full of five? This is because the only house with five houses can enjoy preferential tax policies.
3. Generally speaking: if the seller's real estate license is over 5 years and it is the only house in the family, the buyer does not need to pay personal income tax; If the seller's real estate license is less than 2 years old, the buyer shall pay 20% personal income tax (or taxable value1%) according to the difference between real estate transactions; And value-added tax (tax rate is 5%).
4. If the seller's real estate license has expired for 5 years, but it is not the only house in the family, the buyer needs to pay personal income tax of 20% of the real estate transaction difference (or taxable value 1%). It can be seen that in the process of second-hand housing transactions, the transaction cost of the only house with a full payment of five is lower, which is a better choice for buyers.
How much is the tax for buying and selling second-hand houses in Taiyuan? Nowadays, second-hand houses are becoming more and more common, and the taxes and fees required for different types of second-hand houses are also different. Therefore, everyone must understand the relevant taxes and fees when buying and selling second-hand houses. In addition, what is the only content of second-hand housing is also introduced in detail. If you don't know the only content of second-hand houses, please read this article carefully, which will certainly help you.