What is the calculation formula of deed tax on house purchase?

Taxation is an important source of fiscal revenue in China. Buying a house requires paying taxes. But there are many kinds of taxes and fees, so many people don't know what they are. Below, I have sorted out the details of the formula for calculating the house deed tax, hoping to help you!

First, how to calculate the deed tax on house purchase

1. Calculation method of deed tax: the deed tax adopts the proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple. The calculation formula of tax payable is: tax payable for new houses = tax basis × tax rate; Taxable amount of second-hand housing = second-hand housing tax rate × real estate appraisal price.

Deed tax of less than 2.90 square meters (excluding 90 square meters) 1%. 90 m2 to 144 m2 (including 90 m2 excluding 144 m2), and the deed tax is 1.5%. The deed tax exceeding 144 square meters (including 144 square meters) is 3%. The nature of the property is that the villa pays 3%. Floor area ratio below 2.0 (non-ordinary residence) needs 3%. The deed tax (non-ordinary residence) paid when the unit price of the property exceeds the limit set by the local government also needs 3%.

How to calculate the individual tax and deed tax to pay for buying a house?

Many buyers who have no experience in buying a house don't know what fees they need to pay for buying a house. Before buying a house, buyers not only need to prepare the house payment. In the process of buying a house, they need to prepare some other expenses besides the house payment, such as deed tax. House deed tax This is the fee stipulated by the state, but many people don't know when to pay the deed tax, what to pay attention to when to pay the deed tax, and how to calculate the deed tax. So let's learn more about how to calculate the deed tax. How much deed tax should I pay for a big house?

1. The deed tax that ranks first will be levied by half. The levy standard: the deed tax rate for individuals who rank first in ordinary housing is 3%, and they will enjoy the preferential tax rate of half, and will be levied at 1.5%. Calculation formula: payable deed tax = transaction price (or market guidance price) × collection rate 1.5%. Tax basis: if the transaction price (including gas fee, optical fiber fee, kitchen and bathroom decoration, aluminum and steel doors and windows installation) is obviously lower than the market price without justifiable reasons, it shall be verified by the tax collection organ with reference to the market price.

2. Deed tax for the second house, when the house is five years old: (ordinary house) deed tax 1%, (with an area smaller than 90 square meters), 1.5% (with an area of 90- 140 square meters), and 3% (with an area larger than 140 square meters) A house in the name of the seller, with a tax of 65438. The first deed tax of less than 90 square meters 1%, and the first deed tax of more than 90 square meters 1.5%! 3% deed tax for the second house purchase (regardless of the size).

How to calculate the deed tax of real estate

According to the national regulations, people need to pay certain deed tax when buying a house, so it is necessary to know some problems about deed tax calculation before buying a house. Usually people can calculate according to the information of real estate, so let's see how to calculate the deed tax of real estate with Bian Xiao!

1. How to calculate the deed tax on real estate?

The deed tax is calculated according to the sales price. The sales price is finally determined by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.

1. The calculation method of real estate deed tax is: tax basis × tax rate = taxable amount of real estate deed tax.

2. Individual purchase of the first suite deed tax is halved.

3. The deed tax rate is 3%-5%, generally 3%. In order to support the real estate industry, the government will halve the tax on general commercial housing.

4. For commercial housing, the deed tax of 3% is levied on houses with a price of more than 9324 yuan per square meter.

5. For individuals selling or buying houses, stamp duty can be temporarily exempted, and for individuals selling houses, land tax can be temporarily exempted.

6. Local governments can formulate policies for fee reduction and exemption to encourage housing consumption.

7. Deed tax refers to a tax levied on the owner of real estate when the ownership of real estate is transferred due to the assignment, transfer, sale, exchange or gift of land use rights.

2. How much is the deed tax on real estate?

1. Usually we classify the deed tax of real estate. The following are the details of two types: single-family property. Land tax: (the sales price minus the original purchase price, minus the original house purchase deed tax, minus the business tax of this transfer) times (30% to 60%).

2. Personal income tax: (the selling price is reduced, the original purchase price is reduced, and the original house purchase deed tax is reduced by the business tax on this transfer) multiplied by (30% to 60%) minus the transaction cost, minus the decoration cost, minus the loan interest rate multiplied by 20%.

3. Because the individual income tax of single-family houses is forced to collect 20%, it is necessary to pay more land tax than ordinary houses.

4. Line-by-line, overlapping and double-spelling real estate. Land tax (the selling price minus the original purchase price, minus the original house purchase deed tax, minus the business tax of this transfer) multiplied by (30% to 60%).

5. Personal income tax, (selling price minus original purchase price, original house purchase deed tax minus business tax on this transfer) multiplied by (30% to 60%) minus transaction cost, minus decoration cost, minus loan interest rate multiplied by 20%. Or you can choose to levy 1% or 2% of the total amount.

6. If the house is more than 3 years old, the land tax can be levied by half; If the house is more than 5 years old, no land tax will be levied; Housing for 5 years, double exemption, only pay the business tax of this transfer.

7. In addition, it is also necessary to pay 0.05% transaction fee, contract printing fee, notarization fee of 0. 15% of the total price of one square meter of house price in 2.5 yuan, and pay 20% tax according to the balance of house price and reasonable expenses after selling the house, as well as comprehensive tax of 5% of house price.

Bian Xiao concluded: The above is the calculation method of deed tax of shared real estate in Bian Xiao. I believe that after reading the above sharing, you have a certain understanding of the calculation of real estate deed tax. I hope the above sharing can help you. If you need to know more, please continue to pay attention to this website and Bian Xiao will answer them one by one.