2. If there are two houses in an individual's name, and one set of loans has been paid off and the other set has not been paid off, no matter which suite you buy, if you buy a new house, it will be regarded as a second suite.
What's the difference between a suite and a suite?
1, the deed tax is different: for the first suite, it is 1% below 90 square meters, 1.5% above 90- 144 square meters (excluding), and 3% above 144 square meters; The second suite is 3%. For the first and second suites in individual cities, the deed tax is paid at 2% and 4%. The down payment and interest rate are different: for the first loan, the down payment is not less than 30% (the provident fund is not less than 20%), and the benchmark interest rate is implemented; For the second loan, if the first loan is not paid off, the down payment shall be no less than 60%, and the interest rate shall rise 1. 1 times; When the first loan is paid off, the down payment shall not be less than 30%, and the interest rate will rise 1. 1 times.
2. There is another difference: whether the house to be bought is the only house under the seller's name. Is the only house, exempt from business tax and personal income tax for two years, less than two years 5.6% business tax and 1% personal income tax, more than two years exempt from business tax and personal income tax. The reason for this difference is that both business tax and personal income tax are paid by the seller, but in real life, almost all of them are paid by the buyer, and the seller only sells the house at the net price.
How much tax does it cost to buy a second suite?
1, the deed tax for buying a second apartment is 3%, regardless of the size of the area.
2. In addition to the deed tax of 3%, there is also a business tax of 5.5-5.6%, which varies from place to place. The personal income tax is 1% (20% of the difference between Beijing and Beijing), and the capital cost of the house is 85 yuan, and other expenses are transferred to other places.
3. If you buy a house in full, you can pay taxes according to the local minimum guidance price, which is lower than the actual transaction price. Assuming that the actual transaction price is 1 10,000, and the guiding price is 8,000 yuan, that is, the total price is 840,000 yuan, and the tax can be paid and transferred according to 840,000 yuan; If it is a loan, you can pay taxes according to 4, and the evaluation price is also lower than the actual transaction price.
4. As mentioned in Article 1, the deed tax of 1.5% is more than that of buying the first suite.
In the process of second-hand housing transaction, both buyers and sellers have 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.