Second-hand housing transfer process mainly has the following four steps:

1. There is no loan between the buyer and the seller: the buyer and the seller agree on the date of signing the contract; Pay the down payment to the seller within three working days after signing the general contract; It also stipulates the time when real estate enters the trading center. On the day of entering the trading center, the seller shall pay all the house payment except the final payment. After 20 working days, get a new real estate license; With the new real estate license, handle the property handover procedures, transfer the water, electricity and coal, and finally settle the balance to the seller when handing over the house.

Second, the seller has not paid off the loan: the buyer and the seller agreed on the date of signing the contract; Pay the down payment to the intermediary company for supervision within three working days after the signing of the general contract; The seller, the buyer and the intermediary company witnessed the repayment of the outstanding bank loan of the landlord. After 7 working days, the bank loan ends, and both parties agree on a time to let a property enter the trading center; On the day of entering the trading center, the seller shall pay all the house payment except the final payment.

After 20 working days, get a new real estate license; Go through the formalities of property right transfer, and the transfer of water, electricity and coal shall be handled with the new real estate license; Finally, when handing over the house, the buyer will pay the final payment to the seller.

Third, the buyer borrows money to buy a house: first, examine the buyer's loan amount and credit status; After the examination, the two parties reached a sales agreement. The buyer and the seller reach an agreement on the signing date of the contract; Within three working days after signing the general contract, the buyer will pay the down payment to the seller; The buyer signs a loan agreement with a loan company or bank; After the loan review is completed within 7 working days, both parties agree on the time when the real estate will enter the trading center; Get a new real estate license at the trading center after 20 working days; Bank loans to sellers with new real estate licenses; Go through the formalities of property right transfer, and the transfer of water, electricity and coal shall be handled with the new real estate license; Finally, when handing over the house, the buyer will settle the final payment to the seller.

4. Both the buyer and the seller have loans: First, check the loan amount and credit status of the buyer; After the examination, the two parties reached a sales agreement. The buyer and the seller reach an agreement on the signing date of the contract; Within three working days after the signing of the general contract, the buyer shall pay the down payment to the intermediary company for supervision; The seller, the buyer and the intermediary company witness to pay off the outstanding bank loan of the seller; After 7 working days, the bank loan ends and the buyer signs a loan agreement with the loan company or bank; After the loan review is completed within 7 working days, the buyer and the seller agree on the time when the real estate will enter the trading center; Get a new real estate license at the trading center after 20 working days; Bank loans to sellers with new real estate licenses; Go through the formalities of property right transfer, and the transfer of water, electricity and coal shall be handled with the new real estate license; Finally, when handing over the house, the buyer will settle the final payment to the seller.

Time required for transfer of real estate license:

If there is no problem with the materials, you must go to the real estate bureau to fill out some forms and a stock contract. The amount on the stock contract must be the same as that on the contract. After the materials are submitted to the real estate bureau, there will be a receipt, and the tax must be paid on the above-mentioned date, which usually takes about 15 working days. After paying the tax, I'll wait in line there to get a new real estate license. The time limit for handling the real estate license is 10 working days (counting from the day after the registration is accepted).

Fees to be paid for second-hand housing transfer:

Transaction taxes and fees cover a total of eight taxes, mainly deed tax, business tax, stamp duty, urban construction tax, personal income tax, land value-added tax, education surcharge, local education surcharge and so on. The collection rate of various taxes varies from region to region, but there is little difference.

1, deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%.

The expropriation rate of ordinary houses is 65438+ 0.5% of the transaction price, and the expropriation rate of non-ordinary houses is 4% of the transaction price. Specific collection rate: ordinary houses below 90 square meters (number of units (first set +0%, second set+3%); 90 to 140 flat ordinary houses (1 set 1.5%, 2 sets 3%); Unusual houses such as villas (4% of the transaction price).

2. Business tax: the tax rate is 5.5%.

According to the new real estate policy of 20 10, business tax is levied in full on non-ordinary houses that have been sold for less than five years, on non-ordinary houses that have been sold for less than five years, or on ordinary houses that have been sold for less than five years, according to the difference between the two transactions, and on ordinary houses that have been sold for more than five years, business tax is exempted.

Step 3 stamp duty

The first is the proportional tax rate, which is applicable to real estate property right transfer documents with a tax rate of 0.05%, housing lease contracts with a tax rate of 1% and real estate sales contracts with a tax rate of 0.03%;

The second is the fixed tax rate, which is applicable to immovable property certificates, including house property certificates and land use certificates. The tax rate is per 5 yuan.

4. Individual income tax: the tax rate is 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be borne by the seller.

Conditions for collection Individual housing transfer income tax shall be paid for the sale of non-unique housing by family. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you do not meet any conditions, you must pay personal income tax.

Note: if it is the only house in the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase the property and obtain the property right within one year, you can refund the tax deposit in whole or in part, and the specific refund amount will be refunded according to the lower transaction price of the two houses.

5. Urban construction tax, education surcharge and local education surcharge.

Such taxes are levied on the basis of business tax, and urban construction tax, education surcharge and local education surcharge are paid according to 7%, 3% and 1% of the actual business tax respectively.

Note: Fund supervision is beneficial to both buyers and sellers of second-hand houses. It is provided by an independent third party (fund regulator/bank) to protect the interests of both parties and avoid disputes over the sale of second-hand houses, thus reducing the risk of second-hand housing transactions.