Second-hand housing transaction taxes and fees refer to various taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including business tax, personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax and education surcharge. Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.05% of the transaction price of the house (temporarily exempted from 2009); The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; Deed tax for ordinary houses 1%, deed tax for high-grade commercial houses 4%.
In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the burden of buying a house has increased, and the tax revenue of the country has also increased. In actual transactions, sellers often pass on taxes and fees to buyers.
Deed tax under the new deal
Ordinary residence:
Seller:
Less than two years (whether unique or not) 6.6%
More than two years and less than five years (whether unique or not) 1%
The only house is tax-free for five years.
For more than five years, the only housing is 1%
Buyer:
Purchase a property below 90 square meters 1%.
1.5% of the property with an area of more than 90 square meters (the only house).
Buy 2% of the property with an area of over 90 square meters (not the only house).
Property right of commercial house or company: 3%.
urban maintenance and construction tax
7% business tax.
educational surcharges
3% business tax.
individual income tax
Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) ×20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. A tax of 1% of the house price shall be levied for the sale of houses that are not the only houses for families.
transaction cost
2 yuan/m2× construction area.
stamp tax
Total house transaction volume × 0.05% (temporarily exempted from 2009).
business tax
201165438+1the new notice on October 27th stipulates that if an individual sells a house that has been purchased for less than five 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.
(Abolished) Living for 5 years: the total amount of housing appraisal × 5.6%; Business tax is not levied on ordinary houses with 5 years or more.
(Latest) Housing within 2 years: total housing appraisal × 5.6%; Business tax is not levied on ordinary houses of 2 years or more.
On March 30th, 20 15, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Adjusting the Business Tax Policy for Individual Housing Transfer (Caishui [2065438+05] No.39), which stipulated: "If an individual sells a house that has been purchased for less than two years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 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 2 years (including 2 years) for external sales are exempt from business tax. "
value-added tax
From May of 16, 1 year, a pilot project of changing business tax to value-added tax was carried out nationwide, and all taxpayers of business tax in construction, real estate, finance and life service industries were included in the pilot scope, and business tax was changed to value-added tax. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [2016] No.36)
For non-first-tier cities, if an individual sells a house that has been purchased for less than 2 years, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.
In the four first-tier cities of North, Shanghai, Guangzhou and Shenzhen, if an individual purchases a house for less than 2 years and sells it to the outside world, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who have purchased non-ordinary houses for more than 2 years (including 2 years) for external sales shall pay VAT at the rate of 5% according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax.
increment tax on land value
Exemption from ordinary houses; Non-ordinary residence within 3 years: total house turnover ×0.5%, 3 to 5 years: total house turnover ×0.25%, 5 years and above: exempt.
Housing ownership registration fee
80 yuan, * * * Ownership Certificate: 20 yuan.
Notary fee for sales contract
The sales contract shall be paid only when notarized, and the total transaction amount of the house shall be × 0.3%;
Transfer fee
(1) Deed tax: 9
Seller:
Less than two years (whether unique or not) 6.6%
More than two years and less than five years (whether unique or not) 1%
The only house is tax-free for five years.
For more than five years, the only housing is 1%
Buyer:
Purchase a property below 90 square meters 1%.
1.5% of the property with an area of more than 90 square meters (the only house).
Buy 2% of the property with an area of over 90 square meters (not the only house).
(2) House transaction fee:' House construction area paid by both parties *2 yuan/m2.
(3) Housing ownership registration fee: 80 yuan.
(4) Housing appraisal fee; Pay 0.5% of the assessed amount.
Tax and fee regulations
20 13 tax regulations
The down payment ratio of the second home loan can be increased.
We will continue to strictly implement the differentiated housing credit policy. For cities where house prices are rising too fast, the local branches of the People's Bank of China can further increase the down payment ratio and loan interest rate of the second set of housing loans according to the price control targets and policy requirements of the urban people's government for new commercial housing.
Personal income tax levied on the sale of self-owned houses according to regulations, the original value of houses can be verified by historical information such as tax collection and management, house registration, etc. , should be strictly according to the law according to the transfer income of 20% levy.
Information on networked housing at the end of the 12th Five-Year Plan in prefecture-level cities.
The circular also requires the municipal and county people's governments to announce the annual housing land supply plan in the first quarter. Before the end of 20 13, cities above the prefecture level should include eligible migrant workers with stable employment in the scope of local housing security. Vigorously promote the construction of urban individual housing information system, by the end of the "Twelfth Five-Year Plan", all cities above the prefecture level should be networked in principle. Accelerate the establishment and improvement of a long-term mechanism to guide the healthy development of the real estate market.
1.50,000 house price tax overpaid by 240,000.
Mr. Wu, who has worked in Beijing for 6 years, has just paid the down payment, but due to the adjustment of the second-hand housing purchase policy, he may have to pay more than 200 thousand tax.
In Beijing, all taxes and fees for buying second-hand houses are borne by property buyers. For example, Mr. Wu bought a set of second-class affordable housing worth 6.5438+0.5 million in Chaoyang District, which has been listed and traded for five years, but it is not the only housing for the owners.
According to the current policy, Mr. Wu is required to pay personal income tax of 1% of the total house price for the owner, that is,150×1%=1.5 million yuan; However, according to the new policy, since the initial value of affordable housing is only 200,000 yuan, if the tax is paid according to the difference, it will be (150-20) × 20% = 260,000.
This extra tax of more than 240 thousand yuan has caused Mr. Wu a headache. He said that the small apartment he bought was for self-occupation, but now, the extra 200 thousand has restricted him from being a non-investor Mr. Wu hopes that the policy will be detailed, and personal income tax will be reduced or refunded for non-investment housing.
Schedule to this regulation
● Municipalities directly under the central government, cities under separate state planning and provincial capital cities (except Lhasa) should set annual price control targets for new commercial housing (excluding affordable housing) in the region in accordance with the principle of keeping housing prices basically stable, and announce them to the public in the first quarter.
● The municipal and county people's governments shall announce the annual housing land supply plan in the first quarter.
● Before the end of 2065438+03, cities above the prefecture level should include eligible migrant workers with stable employment in the scope of local housing security.
Vigorously promote the construction of urban individual housing information system. By the end of the "Twelfth Five-Year Plan", all cities above the prefecture level should be networked in principle.
■ Beijing landing
■ explanation
Policy 2
The second suite can implement differentiated credit.
For cities where house prices are rising too fast, the local branches of the People's Bank of China can further increase the down payment ratio and loan interest rate of the second home loan according to the policy requirements.
Recently, the down payment of the second home loan will be adjusted to 70%, and the rumors that the interest rate will be raised to 1.3 times are rampant. In the notice issued yesterday, the specific policy of second-hand mortgage was not clear, but it was suggested that it could be further improved.
Both Chen Zhi and Hu Jinghui believe that all localities should determine the second suite policy from the actual situation. In addition to continuing to tighten, the state has also clearly proposed to encourage improved housing purchases, and can't kill the second suite with a stick. At the same time, it depends on the local banks themselves.
"If it is really adjusted to 70%, it is not much different from buying a house in full." Hu Jinghui believes that the second suite should also implement a differentiated credit policy. If the second suite buys ordinary housing, don't mention it.
Policy 3
Full coverage of purchase restriction policy
The restricted purchase area should cover all administrative areas of the city.
Chen Zhi believes that the purchase restriction should cover all administrative areas of the city, which is a very strict clause. Previously, some economically developed cities restricted purchases, but the surrounding areas were not limited to purchases, which led to the fact that people who invested in speculative purchases still had room, which also led to a rapid rise in housing prices in these areas. In this new round of regulation and control, it is clear that the restricted cities should cover all administrative areas of the city.
"Around economically developed cities, such as Xianghe, Zhuozhou, Shanghai, Hangzhou and other cities around Beijing, restrictions on purchases should also be implemented according to policies. In this way, all the loopholes have been blocked, so that there is no market for investment speculation in buying a house, and the housing has completely returned to the property of self-occupation. " Chen Zhi said.
Different types of houses should be treated differently.
Hu Jinghui said that in the past, the purchase price of housing reform and affordable housing was only two or three thousand or even several hundred yuan per square meter, but now the sales price has reached tens of thousands of yuan, which means that almost 20% of the total transaction amount will be taxed.
Hu Jinghui said, "Plus business tax, deed tax, etc. To buy a 3 million house, the tax will be 8.9 million. " He believes that in the detailed rules for the regulation and landing issued by Beijing, the tax policy should be treated differently according to the different nature of the house.
Tax and fee regulations
20 13 tax regulations
The down payment ratio of the second home loan can be increased.
We will continue to strictly implement the differentiated housing credit policy. For cities where house prices are rising too fast, the local branches of the People's Bank of China can further increase the down payment ratio and loan interest rate of the second set of housing loans according to the price control targets and policy requirements of the urban people's government for new commercial housing.
Personal income tax levied on the sale of self-owned houses according to regulations, the original value of houses can be verified by historical information such as tax collection and management, house registration, etc. , should be strictly according to the law according to the transfer income of 20% levy.
Information on networked housing at the end of the 12th Five-Year Plan in prefecture-level cities.
The circular also requires the municipal and county people's governments to announce the annual housing land supply plan in the first quarter. Before the end of 20 13, cities above the prefecture level should include eligible migrant workers with stable employment in the scope of local housing security. Vigorously promote the construction of urban individual housing information system, by the end of the "Twelfth Five-Year Plan", all cities above the prefecture level should be networked in principle. Accelerate the establishment and improvement of a long-term mechanism to guide the healthy development of the real estate market.
1.50,000 house price tax overpaid by 240,000.
Mr. Wu, who has worked in Beijing for 6 years, has just paid the down payment, but due to the adjustment of the second-hand housing purchase policy, he may have to pay more than 200 thousand tax.
In Beijing, all taxes and fees for buying second-hand houses are borne by property buyers. For example, Mr. Wu bought a set of second-class affordable housing worth 6.5438+0.5 million in Chaoyang District, which has been listed and traded for five years, but it is not the only housing for the owners.
According to the current policy, Mr. Wu is required to pay personal income tax of 1% of the total house price for the owner, that is,150×1%=1.5 million yuan; However, according to the new policy, since the initial value of affordable housing is only 200,000 yuan, if the tax is paid according to the difference, it will be (150-20) × 20% = 260,000.
This extra tax of more than 240 thousand yuan has caused Mr. Wu a headache. He said that the small apartment he bought was for self-occupation, but now, the extra 200 thousand has restricted him from being a non-investor Mr. Wu hopes that the policy will be detailed, and personal income tax will be reduced or refunded for non-investment housing.
Schedule to this regulation
● Municipalities directly under the central government, cities under separate state planning and provincial capital cities (except Lhasa) should set annual price control targets for new commercial housing (excluding affordable housing) in the region in accordance with the principle of keeping housing prices basically stable, and announce them to the public in the first quarter.
● The municipal and county people's governments shall announce the annual housing land supply plan in the first quarter.
● Before the end of 2065438+03, cities above the prefecture level should include eligible migrant workers with stable employment in the scope of local housing security.
Vigorously promote the construction of urban individual housing information system. By the end of the "Twelfth Five-Year Plan", all cities above the prefecture level should be networked in principle.
■ Beijing landing
■ explanation
Policy 2
The second suite can implement differentiated credit.
For cities where house prices are rising too fast, the local branches of the People's Bank of China can further increase the down payment ratio and loan interest rate of the second home loan according to the policy requirements.
Recently, the down payment of the second home loan will be adjusted to 70%, and the rumors that the interest rate will be raised to 1.3 times are rampant. In the notice issued yesterday, the specific policy of second-hand mortgage was not clear, but it was suggested that it could be further improved.
Both Chen Zhi and Hu Jinghui believe that all localities should determine the second suite policy from the actual situation. In addition to continuing to tighten, the state has also clearly proposed to encourage improved housing purchases, and can't kill the second suite with a stick. At the same time, it depends on the local banks themselves.
"If it is really adjusted to 70%, it is not much different from buying a house in full." Hu Jinghui believes that the second suite should also implement a differentiated credit policy. If the second suite buys ordinary housing, don't mention it.
Policy 3
Full coverage of purchase restriction policy
The restricted purchase area should cover all administrative areas of the city.
Chen Zhi believes that the purchase restriction should cover all administrative areas of the city, which is a very strict clause. Previously, some economically developed cities restricted purchases, but the surrounding areas were not limited to purchases, which led to the fact that people who invested in speculative purchases still had room, which also led to a rapid rise in housing prices in these areas. In this new round of regulation and control, it is clear that the restricted cities should cover all administrative areas of the city.
"Around economically developed cities, such as Xianghe, Zhuozhou, Shanghai, Hangzhou and other cities around Beijing, restrictions on purchases should also be implemented according to policies. In this way, all the loopholes have been blocked, so that there is no market for investment speculation in buying a house, and the housing has completely returned to the property of self-occupation. " Chen Zhi said.
Different types of houses should be treated differently.
Hu Jinghui said that in the past, the purchase price of housing reform and affordable housing was only two or three thousand or even several hundred yuan per square meter, but now the sales price has reached tens of thousands of yuan, which means that almost 20% of the total transaction amount will be taxed.
Hu Jinghui said, "Plus business tax, deed tax, etc. To buy a 3 million house, the tax will be 8.9 million. " He believes that in the detailed rules for the regulation and landing issued by Beijing, the tax policy should be treated differently according to the different nature of the house.
At the beginning of 2023, the intensive property market continued to b