1. What are the transaction taxes and fees for second-hand house sales?

Second-hand house sales include the following taxes and fees: deed tax, personal income tax, value-added tax, stamp duty, deed tax, transaction fees, surveying and mapping fees , ownership registration fees and certification fees, in addition to urban maintenance and construction taxes, education surcharges, etc.

1. Deed tax

The deed tax is borne by the buyer and will be handed over to the housing authority on the day of transfer. Deed tax depends on the situation of the house purchased, and the tax points levied are also different. If an individual purchases his first home and the area is more than 1% of the price (transaction price or online signing price, subject to local regulations) of 90 square meters or more, a tax rate of 1.5% of the taxable price will be levied.

For those with an area of ??90 square meters or less, the tax rate is 1% of the tax price. For those with an area of ??more than 90 square meters (the deed tax discount for second homes does not include Beijing, Shanghai, Guangzhou and Shenzhen, these four cities still pay 3% deed tax).

2. Value-added tax and surtax

According to regulations, value-added tax and surtax are borne by the seller, but this fee must be borne by the buyer.

3. Personal income tax

Personal income tax is also paid by the seller according to regulations, but in fact it is mostly paid by the buyer. There are two methods for calculating personal income tax. One is 20% of the transaction difference, where the difference = taxable price - the original is relatively simple, taxable price × 1%. Personal income tax is relatively high, but it can be reduced or reduced if certain conditions are met: that is, if you meet the minimum requirement of five years, you will be exempted from personal income tax.

4. Intermediary fee

Most home buyers will use an intermediary when buying and selling second-hand houses, but when using an intermediary, the intermediary fee charged by the brokerage company is usually 1 to 3%. . Such as fees, you can also choose from complex.

5. Other fees

Among the taxes and fees on second-hand houses, deed tax/value-added tax/personal income tax/intermediary fees are the most expensive parts, as well as payment fees and other small amounts. The cost needs to be determined by the home buyer according to the situation

2. What are the taxes and fees for the purchase and sale of second-hand houses?

We all know that there is a tax to be paid when buying and selling second-hand houses, so many people When making a budget for buying a home, taxes are usually included. So what do second-hand house sales taxes usually include? How are they collected? Next, the editor will briefly introduce them to you.

1. Deed tax

Usually, the deed tax rate is between 1-4%. If the second-hand house we buy is the first residence of the family, and the area of ??the house is less than 90 square meters, the deed tax will be levied at a rate of 1%; if the house area is more than 90 square meters, the deed tax will be levied at a rate of 1.5%; the area of ??the second house is larger than 90 square meters, 2% deed tax, etc. Deed tax policies in different regions may be different. For example, Beijing, Shanghai, Guangzhou and Shenzhen do not currently implement preferential deed tax policies for second homes.

2. Business tax

Buying a second-hand house usually requires paying business tax. According to the policy, if the property certificate of the second-hand house sold is less than 2 years old, a full business tax of 5.6% is required. ; If the property certificate of the second-hand house sold is more than 2 years old and it is an ordinary residence, the business tax can be exempted. If it is a non-ordinary residence that has been used for two years, business tax will be levied on the difference.

3. Personal tax

Whether personal tax is charged for second-hand houses depends on whether the house sold is the only residence for more than five years. If it is the only residence for more than five years, it can be exempted. Personal income tax. If not, then 1% personal income tax needs to be levied, or 20% of the difference will be levied as personal income tax.

3. Other taxes and fees

Second-hand housing transactions usually require a transaction fee of 4-6 yuan/square; a warrant stamp tax of 5 yuan/house; and a warrant of 80 yuan/set. Registration fee; if the second-hand house is purchased through an intermediary, an intermediary fee of 1-3% is also required. If we purchase a second-hand house with a loan, we also need to pay appraisal fees, guarantee fees, other warrant fees, etc.

The editor summarizes: Regarding the taxes and fees on second-hand house sales, the editor will introduce it here. I hope that after reading this article, I can provide you with reference and help. There may be differences in taxes and fees in different places. It is best to consult the relevant local departments on how to collect taxes on second-hand housing sales.

3. What taxes and fees need to be paid for second-hand house transactions?

What taxes and fees need to be paid for second-hand house transactions? This article introduces the taxes and fees generated during the second-hand house transaction process, as well as the calculation of taxes and fees for the transfer of second-hand houses.

Second-hand house taxes and fees refer to all costs involved in second-hand house transactions, which are divided into taxes and fees: (1) Tax deed tax: 1.5% for ordinary residential properties and 3% for non-ordinary residential properties (the first-time purchase by an individual of 90 square meters or less is ordinary) For housing, the deed tax rate is temporarily lowered to 1%.) Stamp tax: Individuals purchase or transfer housing are temporarily exempt from stamp tax. Business tax: 5.8% of the total transaction price (the real estate certificate must be paid if it has been issued for less than two years. If the certificate has been issued for more than two years, it is not required. Pay) Personal income tax: For individuals who transfer housing and can provide complete and accurate relevant vouchers and can correctly calculate the tax payable, audit and collection should be adopted, and personal income tax is calculated based on 20% of the taxable income; for taxpayers If complete and accurate relevant vouchers cannot be provided and the amount of tax payable cannot be correctly calculated, the tax rate shall be assessed and levied, and the tax rate shall be tentatively set at 1% of the taxable price. For taxpayers who transfer their current self-owned housing and re-purchase the house at market price within 2 years of the transfer (the time is based on the time of the new house’s property certificate), the personal income tax paid may be based on the value of the re-purchase. Partially exempted. The specific method is: if the amount of an individual's repurchase of a house is greater than or equal to the sales amount of the original house, he or she can apply to the local tax department in the district for a full refund of the personal income tax originally paid. If the purchase amount is less than the sales amount of the original self-owned house, the current purchase amount will be used. If it accounts for the proportion of the original house sale amount, apply for a tax refund of the same proportion to the district and local tax department. It stipulates that "Income obtained from the transfer of a house that has been used by an individual for self-use for more than 2 years and is the only house of the family is temporarily not subject to personal income tax." Land value-added tax: The transfer of a house by an individual is temporarily exempt from land value-added tax (2) Comprehensive service fee: 5 yuan/square meter for ordinary residences meters (building area); non-residential 11 yuan/square meter property registration fee: residential 80 yuan/household; non-residential 550 yuan/household Land registration fee: 35 yuan/set Transaction appraisal fee: 0.3% of the appraised price land income fee : Based on the lot level charging standard × land apportionment area (renovated houses listed for sale before December 31, 2006 are exempt from land income fees). Cost of construction fee: 38 yuan Surveying and mapping fee: Building area 1.36 yuan Transfer fee: 20 yuan (the transaction fee for an individual’s first purchase of an ordinary house of 90 square meters or less is halved) Second-hand house transfer tax 1. Transaction service fee: Residential 6 yuan/square meter (housing reform housing, affordable housing, and affordable housing are half-priced: 3 yuan/square meter); non-residential housing is 10 yuan/square meter. The buyer and seller each bear half. 2. Registration fee: For ordinary second-hand residential houses, it is 80 yuan/unit, which is borne by the buyer. 3. Land income fee (collected on behalf of the owner): collected when the housing reform house, affordable housing, and affordable housing are sold and transferred, calculated at 2% of the normal transaction price of the house. Seller bears. 4. Verification fee: 50 yuan/case. 5. Deed tax: The tax rate is 3%, calculated based on the normal transaction price; the deed tax rate for ordinary residences purchased by individuals (with a building area of ??less than 144 square meters, a floor area ratio of more than 1.2, and a transaction price of 4,290 yuan/square meter) is halved, and is calculated based on the normal transaction price. 1.5% is levied; residents who re-purchase a second-hand house are exempt from deed tax on the portion equivalent to the compensation. If the transaction price exceeds the compensation, deed tax will be levied on the excess portion. Buyer to bear. 7. Business tax and surcharges: If the real estate certificate is transferred less than two years ago, the business tax cannot enjoy preferential reductions and exemptions. The business tax needs to be levied on the difference between the transfer income minus the original purchase price of the house. 8. Personal income tax: It is collected when the purchased house is listed for trading less than five years ago. There are two methods. ① The tax rate is 20%, based on the income from property transfer (this transaction price - the original price of the house - the original deed tax paid - the current business tax paid - reasonable expenses ) is levied; ② If the original purchase invoice is not provided, 1% of the transaction price will be levied. Seller bears.