Everyone has needs ~ we will act!
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Today's hand-made tax series, let's learn about the tax regulations of second-hand housing transactions, and you can count it yourself after reading it! Don't worry anymore ~
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Let's sit together first ~
(a) first look at what kind of house you are going to buy.
1. Less than 2 years;
2.2 years and 5 years;
After 3.5 years, it is the only living room in the family, or it is not the only living room in the family.
pay attention to
How to determine the standard of housing for 2 or 5 years? According to the date of obtaining the real estate registration certificate or the date of paying the deed tax and issuing the invoice (the date indicated in the tax bill), according to the principle of whichever comes first ~
Special reminder-at present, the tax authorities have not entrusted a third party to collect the deed tax. For your legitimate rights and interests, please pay the deed tax at the tax authorities and issue a tax bill.
(2) See which suite this suite is going to buy.
1. First suite;
2. Second suite;
3. Three or more rooms.
(3) See if the suite you want to buy is less than 90 square meters. Or more than 90 square meters?
Next, you can go up and down to see how to pay the relevant taxes and fees ~
Second, a picture shows how much tax should be paid for second-hand housing transactions.
pay attention to
The tax basis of VAT surcharge is the paid VAT amount.
If the seller can provide the invoice or deed tax stamp issued when acquiring the property, then the personal income tax can also be levied at 20% according to the difference between the income from transferring the house and the cost of acquiring the house.
3. What national tax preferential policies can I enjoy?
Individuals selling or buying houses are temporarily exempt from stamp duty.
Personal housing sales are temporarily exempted from land value-added tax.
Individuals who sell houses that have been purchased for less than 2 years shall pay VAT in full at the rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. The above policies are applicable to areas outside Beijing, Shanghai, Guangzhou and Shenzhen.
Income obtained by individuals from transferring their own houses for more than 5 years and being the only living room for families will continue to be exempted from personal income tax.
Emmmm, are the above preferential policies not strong enough? Don't worry, individuals who transfer second-hand houses can also enjoy the new benefits brought by the inclusive policy!
The Notice of the Finance Department of Yunnan Province of People's Republic of China (PRC) and the State Taxation Bureau of Yunnan Province on Tax Reduction Policy for Small-scale VAT Taxpayers (No.[2065 438+09] 1 1) stipulates that:
1. The resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge levied on small-scale VAT taxpayers shall be reduced by 50%.
2. Small-scale VAT taxpayers who have enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge according to law can enjoy the preferential tax policies in Article 1 of this Notice.
3. The implementation period of this policy is from 201910 to 2021February 3 1.
Having said so much about the policy, it is still a bit difficult to calculate. ...
Since we are holding hands, of course ~ ~ Next, let's look at the actual case ~
Don't forget to refer to the picture above when answering questions.
Case 1
Han Meimei sold Li Lei a house in the downtown area with a residential area of 1 10 square meter. The contract price signed by both parties is 600,000 yuan (excluding tax, the price has been approved by the competent tax authorities). The time indicated on the real estate license and deed tax stamp is less than 2 years. Li Lei asked to buy the first family house! How much tax do both parties need to pay when transferring tax?
Taxable amount of the seller in Han Meimei-
VAT:
600,000× 5% = 30,000 yuan
Urban maintenance and construction tax:
30000×7%×50%= 1050 yuan
Education surcharge:
30000×3%×50%=450 yuan
Other local education:
30000×2%×50%=300 yuan
Personal income tax: 600,000×1%= 6,000.
Taxable amount of buyer Li Lei-
Deed tax: 600,000×1.5% = 9,000 yuan.
Watch industry tourism
At present, a family-specific residence in Han Meimei is sold to Li Lei, with a residential area of 65,438+065,438+00 square meters. The contract price signed by both parties is 600,000 yuan (excluding tax, the price has been approved by the competent tax authorities). It has been five years since the time indicated on the property ownership certificate and deed tax stamp. Li Lei asked to buy the first family house. How much tax do both parties need to pay when transferring tax?
The only house that has been sold in Han Meimei for five years is tax-free.
Li Lei needs to pay-
Deed tax: 600,000×1.5% = 9,000 yuan.
Here's the problem-
If Han Meimei and Li Lei have a particularly good relationship, they will discuss and decide! According to the contract, the transaction price of the house is 654.38 million yuan. Is it possible to pay less tax? Not really!
The tax department has a stock house transaction price declaration and evaluation system, and obtains comprehensive evaluation data from qualified third parties every year. If the transaction price of the house contract is obviously lower than the actual market price, the tax payment shall be calculated based on the evaluation price of the evaluation system.
If it is a gift, inheritance and other special circumstances, how should the relevant taxes be calculated?
value-added tax
According to the transitional policy of changing business tax to value-added tax in Annex 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively pushing forward the pilot work of changing business tax to value-added tax (Caishui [2065438+06] No.36), the land use right items are exempt from value-added tax when individuals divide family property for free and transfer real estate. Specifically, it includes the following situations: divorce property division; Free gift to spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren, brothers and sisters; Free gift to the supporter or supporter who has direct maintenance or maintenance obligation; If the owner of the house property right dies, his legal heir, testator or legatee shall obtain the house property right according to law.
individual income tax
According to the Notice on Personal Income Tax on Individual Donation of Houses (Caishui [2009] No.78), the property owner gives the property to his spouse, parents, children, grandparents, grandchildren, brothers and sisters free of charge; Free gift to the supporter or supporter who has direct maintenance or maintenance obligation; If the owner of the real estate dies and obtains the legal heir, testamentary successor or legatee of the real estate property right according to law, neither party will levy personal income tax.
In addition, according to the document announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on taxable items of personal income (No.74 of 20 19), if the property owner gives the property to others free of charge, the personal income tax shall be calculated and paid at 20% of the "accidental income".
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Implementation of Individual Income Tax Policies (Guo Shui Fa [2009]121No.), individual income tax is not levied when an individual goes through the formalities of housing property right transfer due to divorce.
contract tax
After the divorce, the original property owner does not levy deed tax; The legal heir inherits the house without deed tax, the non-legal heir inherits the land house with deed tax, and the change of the house land ownership between husband and wife is exempt from deed tax. Deed tax should be levied on the gift of housing property rights.
A little dizzy? Not much to say, just say the case!
Case 1
Han Meimei's father intends to present his present house to his daughter, and both parties have signed a gift agreement, with a real estate area of 65,438+000 square meters. q！ How much tax does the donor and transferor have to pay?
Real estate tax authorities assess the price excluding tax:
0.40 million yuan
Father (donor)
Stamp duty: 400,000× 0.05 %× 50% =100 yuan.
Daughter (assignee)
Deed tax: 400,000× 3% =12,000 yuan (deed tax is calculated and paid at 3% regardless of suites).
Stamp duty:
400000×0.05%×50%= 100
Watch industry tourism
There is an existing house. Unfortunately, Li Ming, who occupied 50% of the property, passed away. After consultation with the relevant heirs, the property was inherited by the deceased son Li Lei. Ask! How much tax does Li Lei have to pay when he inherits the property?
Real estate tax authorities assess the price excluding tax:
500 thousand yuan
Heir Li Lei-
Since the deceased accounts for 50% of the property, the tax is calculated according to the share of 50%, that is, 500,000 × 50%.
Stamp duty:
500,000× 50 %× 0.05 %× 50% = 62.50 yuan.
Case 3
Han Meimei had a house before marriage, and now she is married to Li Lei. It is necessary to add Li Lei's name to the real estate registration certificate.
In this case, Han Meimei and Li Lei are not required to pay VAT, personal income tax, deed tax and stamp duty.
Case 4
Han Meimei divorced Li Lei, and the house was owned by Han Meimei through negotiation. Now the house transfer formalities have been handled. After evaluation, the price of the house excluding tax is 400,000 yuan.
In this case, Han Meimei and Li Lei do not need to pay VAT, personal income tax and deed tax.
Han Meimei and Li Lei need to pay stamp duty:
400,000× 0.05 %× 50% =100 yuan.
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