Because the economic development is getting better and better now, house prices are also rising. Many people choose second-hand houses when choosing houses, but we must pay certain transaction taxes when buying second-hand houses. Therefore, as a property buyer, you must know the relevant information to avoid bringing yourself some trouble when buying a house. Let's talk about the transaction tax of second-hand houses first. Matters needing attention in the transfer of second-hand houses?

second hand housing transaction taxes and fees

First, the second-hand housing transaction tax includes deed tax.

(1) For the first suite or the second suite, the housing area is 90 square meters, and the deed tax for paying the second-hand house transaction tax is 1%.

(2) The area of the first suite is more than 90 square meters, and the deed tax for paying the second-hand house transaction tax is 1.5%.

(3) The area of the second suite is more than 90 square meters, and the deed tax for paying the second-hand house transaction tax is 2%.

(4) Beishangguangshen: the deed tax policy for the first suite is the same as above; The deed tax for second-hand houses and non-ordinary houses is 3%.

What we need to pay attention to is that in most cases, the deed tax of second-hand housing transaction tax is calculated according to the assessed price of the house, not the transaction price of the house.

How is the transaction tax on second-hand houses stipulated?

Second, the second-hand housing transaction taxes include value-added tax and additional tax.

Buying a second-hand house requires paying value-added tax on second-hand house transactions. The tax rate of value-added tax and its additional tax is 5.6%, and the second-hand house transaction tax can be exempted from value-added tax after two years, that is to say, the real estate license or deed tax payment certificate is calculated from the date of issuance until the house is sold for two years or more.

Value-added tax and its additional calculation formula are as follows:

The taxable value of the house is (1+5%) 5.6%.

Third, the second-hand housing transaction tax includes agency fees.

In the process of second-hand housing transaction, the intermediary provides services for the buyer, so a certain service fee is charged. The intermediary fee of the transaction tax on second-hand houses is generally 1% 3% of the transaction price of houses.

Four, the second-hand housing transaction tax includes the loan guarantee fee.

Second-hand housing transaction tax mortgage guarantee fee refers to the fees paid by banks to provide you with professional guarantee companies in order to avoid mortgage risks. There is no charging standard for the time being, and the intermediary opens hundreds of thousands.

Five, the second-hand housing transaction tax includes personal income tax.

The personal income tax of second-hand housing transaction tax is generally 65438+ 0% of the house price, or 20% of the difference between the two transactions. The only house over five years old is tax-free. That is, the house is the only house of the seller, and the certificate of immovable property rights has been completed for five years, which can be tax-free.

Six, the second-hand housing transaction tax includes transaction fees.

According to the area of the house, the transaction fee of the second-hand house transaction tax is levied, and the house is generally 46 yuan/square meter.

Seven, second-hand housing transaction taxes include stamp duty.

Houses are exempt from stamp duty on second-hand housing transactions.

Eight, second-hand housing transactions other than taxes and fees.

Stamp duty on warrants in 5 yuan/household; Certificate registration fee, residential 80 yuan/set, non-residential 550 yuan/set.

Matters needing attention in second-hand housing transfer

1, query the household registration.

First of all, buyers need to pay attention to the household registration of the house, so as not to be unable to move after moving in. The household registration of a house is generally managed by the local police station. Under normal circumstances, the public security department will let the householder collect the household registration materials himself. At this time, the buyer can ask to go to the police station with the seller.

2. Verify the housing situation

In addition to inquiring about the household registration status of the house, buyers should also verify the specific situation of the house to see if there is any problem with the quality of the house, whether the owner of the house agrees to transfer the ownership, and whether the house is mortgaged or rented. In addition, buyers should also remember to check the relevant documents of the house and verify the authenticity of the documents.

3. Pay attention to the settlement of expenses

Property buyers must understand the payment and settlement of public maintenance funds, property fees, utilities and other expenses. Although these amounts may not be large, if the delivery is unclear, many problems will arise. Once the seller defaults on these fees, it will bring trouble to the buyer.