Second-hand housing value-added tax refers to a tax levied at 5.5% of the total transaction price of second-hand housing. Taxes are collected by the national tax department to supplement the national fiscal revenue.

Second, the second-hand housing value-added tax policy interpretation

1. Taxpayer range

In the second-hand housing transaction, the seller is the taxpayer, and the buyer does not need to pay VAT.

2. Collection criteria

The collection standard of value-added tax on second-hand houses is 5.5% of the total house transaction price. The total house transaction price includes house transaction price, property management fee and parking fee.

3. Preferential tax rate

Individuals who sell the only house can enjoy the policy of exemption from value-added tax.

4. Payment of taxes and fees

After the second-hand house transaction is completed, the seller needs to pay VAT to the local tax department within 30 days.

Third, the impact analysis of second-hand housing value-added tax

1. Impact on the Seller

The collection of value-added tax on second-hand houses is a great burden for sellers. In the house transaction, the seller needs to pay VAT, which will reduce the seller's net income.

2. Impact on the Buyer

The collection of value-added tax on second-hand houses has no direct impact on buyers. However, in housing transactions, the buyer needs to bear other expenses such as property management fees and parking fees, which will also increase the burden on the buyer.

3. Impact on the housing market

The collection of second-hand housing value-added tax also has a certain impact on the housing market. In the house transaction, the seller needs to pay value-added tax, which will reduce the seller's net income and thus affect the seller's willingness to sell. At the same time, for buyers, the increase of other expenses will also affect the buyers' willingness to buy a house.

Fourth, the second-hand housing VAT operation steps

1. The seller shall pay the value-added tax to the local tax authorities within 30 days after the house transaction is completed.

2. When paying value-added tax, you need to provide relevant supporting documents of house transaction, including house sales contract and real estate license.

3. Calculate and pay the value-added tax according to 5.5% of the total house transaction price.