Second, Anyang second-hand housing transaction process:
(1) The buyer and the seller establish information communication channels, and the buyer knows the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.
(2) If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign a house sales contract (or a house sales contract). After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.
(3) The buyer and the seller apply to the real estate transaction management department for review. After the buyer and the seller apply to the real estate management department, the management department shall examine the relevant documents, review the property rights, and grant the transfer procedures for the houses that meet the listing conditions. If there is no property right or some property rights without the written consent of other property rights, the application will be refused and the listing transaction will be prohibited.
(4) contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed. Now Beijing has cancelled the real estate sales contract during the transaction, which is also commonly known as the "white contract".
(5) Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.
(six) for the transfer of property rights transfer procedures. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the notice of receiving the property ownership certificate.
(7) For the buyer of the loan, after signing the house sales contract with the seller, the buyer and the seller shall go through the loan formalities at the loan bank. The bank will review the buyer's credit status, evaluate the house that both parties want to trade, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue a one-time loan.
(VIII) After the buyer has obtained the ownership certificate of the house and paid off all the house price, and the seller has delivered the house and settled all the property fees, all the second-hand house sales contracts between the two parties have been fulfilled.
Three. Tax policy of second-hand housing transaction in Anyang;
1. Taxes payable by individuals for housing transfer include business tax, urban maintenance and construction tax, education surcharge, stamp duty, land value-added tax, personal income tax and local education surcharge.
2. Individuals who transfer houses shall pay business tax according to the tax item of "selling real estate", with the tax rate of 5%, and the calculation formula is: payable business tax = real estate turnover ×5%.
3. If an individual needs to pay business tax for housing transfer, he shall pay 7% urban maintenance and construction tax, 3% education surcharge and 2% local education surcharge respectively according to the actual business tax.
4. If an individual purchases a house, the real estate license obtained by him shall be subject to stamp duty in accordance with the regulations of 5 yuan.
5. When an individual transfers a house, the taxable income is the balance of the transfer income after deducting the original value of the house, taxes and reasonable expenses, and personal income tax is paid at the rate of 20%.
Taxpayers can not provide complete and accurate proof of the original value of the house, and can not correctly calculate the tax payable, which should be approved for collection. The approved proportion of our city is 1%. The specific calculation formula is: personal income tax payable = income from housing transfer × 1%.
6, personal transfer of housing related relief provisions:
(1) If an individual sells a house that has been purchased for less than 5 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
(two) the income obtained by individuals from transferring their own houses for more than 5 years and being the only living room for families shall be exempted from personal income tax.
(3) individuals selling or buying houses are temporarily exempt from stamp duty.
(4) Individual housing sales are temporarily exempt from land value-added tax.
7. Provisions on the payment of land value-added tax: individuals selling real estate should pay land value-added tax (except housing). According to Shui Han [2007] 16, taxpayers can apply for liquidation to the competent tax authorities in accordance with the relevant provisions of land value-added tax. Taxpayers who do not meet the liquidation conditions may handle it in accordance with the relevant provisions of the approved collection.
8. Relevant regulations on individuals giving away houses free of charge: The new Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that if a unit or individual gives away real estate or land use rights to other units or individuals free of charge, it shall be deemed as a taxable act.
Four. References:
Anyang Housing Management Bureau official website /contents/4 1/423.html