1. Deed tax: According to state regulations, deed tax must be paid to the state when buying or selling houses, whether it is commercial housing or resettlement houses. The specific tax rate depends on local policies, generally 3% to 5% of the transaction price of the house.
2. Personal income tax: if the original owner of the resettlement house is an individual, personal income tax will be paid after the property is sold. The tax rate is generally 20% of the value-added part of the house or 1% to 3% of the transaction price of the house.
3. Land value-added tax: the calculation method of land value-added tax for resettlement houses is complicated, involving the appreciation of houses and different tax rates. Generally speaking, depending on the value-added amount, the tax rate may be between 30% and 50%.
In addition, there are some other fees, such as transaction fees and warrants fees, which are generally charged according to fixed standards.
To sum up:
The calculation of transfer tax for resettlement houses involves multiple taxes, and the calculation method is complicated. In practice, it is recommended to consult professional tax agents or real estate agencies to ensure accurate and compliant tax calculation.
Legal basis:
Article 1 of the Deed Tax Law of People's Republic of China (PRC): "Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law."
Article 1 of the Individual Income Tax Law of People's Republic of China (PRC): "Individuals who have or have no domicile in China and have lived in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this law on income obtained by individual residents from inside and outside China. "
Article 1 of People's Republic of China (PRC) Land Value-added Tax Law: "Units and individuals who transfer land use rights, above-ground buildings and their attachments (hereinafter referred to as real estate transfer) within the territory of People's Republic of China (PRC) and obtain income are taxpayers of land value-added tax, and shall pay land value-added tax in accordance with the provisions of this law."