1. How much tax does the seller pay for apartment transactions in Chengdu

The seller bears: personal tax of 20,000 yuan, land value-added tax of 30,000 yuan, value-added tax of 5,500 yuan, and miscellaneous taxes of 1,000 yuan . The contract price is 56,500 yuan.

Taxes and fees that the seller needs to pay:

(1) Transaction service fee:

Under normal circumstances, it is based on the building area (square meters) × 3 yuan/ Square meter formula calculation.

(2) Land transfer fee:

There are differences in local policies, and the actual local policies shall prevail.

(3) Personal income tax:

Referring to the appraisal price and transaction price, the personal income tax is the higher one multiplied by 1% (if the house has been renovated and used for self-use for more than five years and is the only home of the family) exempt).

(4) Tax and surtax:

Transaction price or appraisal price (higher) × 5.6%, of which tax is 5% and surtax is 0.6%.

Extended information:

House transaction tax is a tax that needs to be paid when signing a pre-sale contract.

Stamp duty: The tax rate is 1‰, 0.5‰ for both the buyer and seller. Notary fee: The rate is 3‰ of the house price. The premise for billing is that at the time of notarization of the contract, the payer is the buyer. Lawyer fees: The rate is 2.5‰-4‰ of the house price. The premise for billing is that when signing the house pre-sale contract, the payer is the buyer.

Pay taxes

1. First-hand house transactions:

Deed tax: The deed tax to be paid when buying a new house is 3-5% of the total purchase price (different The tax rates for provinces, municipalities and autonomous regions are different), and the tax rate for ordinary commercial residential buildings is reduced by half, that is, 1.5-2.5%.

Maintenance fund: collected based on the building area multiplied by a certain amount.

Property management fee: paid after the house is delivered. The specific grade rate shall be implemented according to the regulations of the local price department.

2. Second-hand housing transactions:

The deed tax for non-ordinary residences will be doubled. Regardless of whether it has been two years or less since the property rights were obtained. If the property ownership is less than five years, business tax must be paid according to regulations: if the property ownership has been obtained for two years, it is exempted; if the property ownership is less than two years, the business tax is 5.5% of the house price. At present, the demand for improvements in our country is still very large. How to reduce the impact of policies?

Qin Hong said that the 2006 State Administration of Taxation document stipulates that people who sell their own houses and plan to repurchase the house within one year must pay taxes. If a person sells his or her existing home, the personal income tax paid shall first be paid in the form of a tax deposit. Depending on the relationship between the amount of the new house purchased and the sales volume of the original house, all or part of the tax deposit will be refunded.

At the same time, income derived from the transfer of a house that has been used by an individual for more than five years and is the only living room of the family is exempt from personal income tax. This policy actually has certain benefits in improving rigid demand and should continue to be implemented to effectively achieve the policy purpose of "supporting reasonable housing demand and curbing speculative demand."

Business tax: If an ordinary residence is transferred less than 5 years ago (inclusive), business tax will be paid based on the sales price minus the house. It will be exempted after 5 years. If a non-ordinary residence is transferred less than 5 years ago (inclusive), the full business tax will be paid based on the sales price. If it is transferred over 5 years ago, the business tax will be paid based on the sales price minus the house.

Income tax: It is exempted for five years after the property rights have been obtained. If the property rights are less than five years old, the tax is 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. (The original value of the house is generally calculated based on the deed tax paid on the road) A stamp tax of 10,000%. The housing transaction fee is 1.9% of the house price.

Expenses

1. Fees need to be paid during the transaction

Stamp duty: 0.05% of the house price

2. Application Fees need to be paid during the property ownership certificate process

Registration fee, building ownership certificate cost, stamp duty, deed tax, equipment maintenance fund for common parts of the residence, etc.

3. During the move-in process Fees required

Property management fees and heating fees

4. Fees required to apply for a mortgage

Insurance premium: Property insurance premium = total house payment per year Rate year coefficient. One-time premium.

5. Fees required for handling provident fund

1. Appraisal fee: 0.5% of the appraisal result is charged for the portion of the appraisal price below 1 million, and 0.25% for the portion above.

2. Insurance premium: Property insurance: Insurance premium = loan amount, annual rate, and term coefficient

Comprehensive insurance: Insurance premium = loan amount corresponding to the borrower’s term.

Property Right Certificate

House property rights registration fee: 0.3 yuan/square meter (construction area)

Land use right registration fee: 0.13 to 0.3 yuan/square meter (Occupied area)

House ownership certificate: 80 yuan/piece for residential buildings, 550 yuan/piece for shops

Stamp tax for house ownership certificate: 5 yuan/piece

State-owned land ownership certificate: 80 yuan/piece