20 17 second-hand housing transaction process
I deed tax (to be paid by the buyer)
Deed tax is a kind of property tax levied on real estate whose ownership has changed. According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.
Deed tax of second-hand house (to be paid by the buyer)
(1) The transaction price of the first suite with an area less than 90 square meters is * 1%.
(2) The area of the first suite is between 90- 144 square meters, and the transaction price is * 1.5%.
(3) Others: transaction price *3%.
2. Business tax (to be paid by the buyer)
In 20 15, the real estate market ushered in the 3.30 new deal. The policy points out that individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from business tax. The detailed rules mainly reduce the scope of exemption from business tax from 5 years to 2 years, which is a big plus for buyers who want to buy second-hand houses. This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%.
1. If the real estate license is less than 2 years and the area is larger than140m2, pay 5.6% of the total house price;
2. If the real estate license is less than 2 years old and the area is below140m2, 5.6% of the difference shall be paid;
3. The real estate license is more than 2 years, and the area is more than140m2, and 5.6% of the real estate transaction profit is paid;
4. Property certificate with an area less than140m2 is exempt.
Three. Personal tax (to be paid by the buyer)
The tax collection method is:
Personal income tax payable = tax payable * 1% (or 1.5%, 3%).
The approved collection rate standard of individual income tax for individual housing transfer is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%.
Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family.
4. Stamp duty (0.05% for the buyer and 0.05% for the seller)
Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business books, rights, licenses and other documents determined by the Ministry of Finance. Commercial housing sales contracts are subject to stamp duty according to the transfer of property rights, and the tax rate is five ten thousandths.
For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves.
Individuals selling or buying houses are temporarily exempt from stamp duty.
The second transfer registration only charges the buyer 0.05% stamp duty.
Verb (abbreviation of verb) land value-added tax:
The approved collection method of personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be paid by taxpayers or collected by the registration center after going through the approval procedures with the local competent tax authorities.
Personal housing sales are temporarily exempted from land value-added tax.
Approved collection method: land value-added tax payable = taxable value * approved collection rate. General urban land value-added tax collection standard: 10% for shops, office buildings and hotels, and 5% for other non-residential buildings.
Registration fee for intransitive verbs
The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.
Seven, real estate transaction fees
The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.
The transaction fee for affordable housing is halved and shall be borne by the buyer.
In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.
20 17 Shenyang second-hand housing transaction process and time
Eight. commission
The transaction price is *3%, and both parties pay half.
Nine, decals: 5 yuan/set
If you need a mortgage when buying a house, you will also incur the following expenses:
X. evaluation fee
0.5% of the appraisal result will be charged for the part whose appraisal price is lower than 654.38+00000, and 0.25% will be charged for the part whose appraisal price is higher.
XI。 Mortgage registration fee
Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan.
Twelve, commissioned notary fees
If the house needs notarization, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional certificate.
According to the tax rules for second-hand housing transactions promulgated by the state, owners are exempt from personal income tax when selling family houses and business tax when selling real estate licenses (houses) for five years. Houses that meet one of the conditions can be called tax-free houses, and houses that meet the above two conditions are called double tax-free houses. Under normal circumstances, the price of tax-free houses with the same conditions is about 25% lower than that of non-tax-free houses.
20 17 Shenyang second-hand house transaction tax and transfer fee
I don't know if I don't know, but I was shocked when I saw it. Originally, the second-hand housing transaction had to pay taxes and fees and a series of fees such as the second-hand housing transfer fees, so I want to remind the majority of buyers to know the second-hand housing transaction taxes and fees and the second-hand housing transfer fees in advance, and don't be fooled by the real estate agent to pay more!
With the second-hand housing market becoming more and more popular, people pay more and more attention to second-hand housing. In the process of second-hand housing transaction, buyers and sellers have to bear different taxes and fees. Then how to calculate the second-hand housing transaction tax in the transfer fee? Do you know that?/You know what? Do you know that?/You know what? According to the current regulations in the State Council, the taxes and fees for general second-hand housing transactions are as follows.
The transaction process of second-hand houses is much more complicated than that of new houses. According to the inquiry, the transaction process of second-hand houses is as follows:
1. After finalizing the house transaction price, delivery date and transfer time, Party A and Party B shall first fill in the Standard Real Estate Sales Contract.
2. The applicant shall fill in the Application for Registration of Private House Ownership in Xi, and fill in the house ownership according to the contents of the real estate license.
3. The obligee or applicant holds the property ownership certificate and ID card to the Housing Authority to check the files, and then obtains the floor plan of the house.
4. Take all the above information to the private room in the lobby of the real estate transaction center to handle the property right transfer procedures. Require the obligee (with ID card and marriage certificate), someone (with ID card and marriage certificate) and the applicant (with ID card and marriage certificate) to be present, fill in the inquiry record and sign it in front of the staff, and the staff will enter and accept it. Then receive the registration acceptance form of house ownership transfer, and receive the house ownership certificate after paying the deed tax and verification fee within 20 working days.