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Second-hand housing transaction tax refers to the income obtained by tax authorities from sellers in second-hand housing transactions. There are eight kinds of taxes, including business tax, personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge, local surcharge and deed tax. Among them, the total tax rate of business tax, urban construction tax, education surcharge and local education surcharge is 5.55%; Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; The stamp duty is 0.1.5 ‰ of the transaction price of the house; The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; The deed tax for ordinary houses is 2%, and the deed tax for high-grade commercial houses is 4%.
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nominal definition
In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the burden of buying a house has increased, and the tax revenue of the country has also increased. In actual transactions, the seller always passes the tax on to the buyer.
Taxes and taxes
contract tax
second hand housing transaction taxes and fees
The plot ratio of residential buildings is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (increased on the basis of 120 square meters 16.7%), and the actual transaction price is 1.2 times the land of the same level. Otherwise, press 3%.
Deed tax under the New Deal:
General residence: less than 90 square meters: 1%, 90- 140 square meters: 1.5%,
143m2 or above or non-ordinary residence: 3%, commercial house or company property right: 3%.
Urban construction tax
7% business tax; Education surcharge; 3% business tax.
individual income tax
Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) ×20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses for more than 5 years are free of charge. The individual tax on the sale of non-family only houses is levied at 1% of the house price.
Land transfer fee
Cost price: within the eighth district of the city: 15.6 yuan/m2; Outside the eighth district of the city: 12.9 yuan/m2.
After business transfer: 10% according to management 3% (according to transaction price)
transaction cost
3 yuan/m2× construction area
Contract stamp duty
Total house transaction volume ×0.05%
business tax
201165438+1the new notice on October 27th stipulates that if an individual sells a house that has been purchased for less than five years, the business tax will be levied in full. If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
Non-ordinary residence within 5 years: total house transaction amount × 5.6% for 5 years and above: difference × 5.6%;
Personal income tax: 65438+ 0% of the total transaction amount of ordinary houses or 20% of the profit portion;
2% of the total turnover of non-ordinary houses or 20% of the profits;
Land value-added tax: for ordinary houses, it is exempted; For non-ordinary houses, within 3 years, the total transaction volume of houses is × 0.5%; 3 to 5 years, the total housing turnover is × 0.25%; Over 5 years and above, shall be exempted;
Notarization fee for the sales contract: (only when the sales contract needs notarization) the total transaction amount of the house × 0.3%;
The deed tax shall be paid by the buyer, and the tax payment ratio is: 1. Ordinary houses should pay deed tax of 65438+ 0.5% of the transaction price or appraisal price. 2. Non-ordinary houses shall pay the deed tax of 3% of the transaction price or appraisal price.
Transfer fee
(1) deed tax; Pay1%for the first purchase of a house below 90 square meters; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; /kloc-more than 0/40 square meters, 3% of the house price shall be paid. (to be borne by the buyer)
(2) Business tax: the property right of the house shall be exempted for five years, and 5.5% of the house price shall be paid for less than five years. (to be borne by the seller)
(3) Land value-added tax; The property right of the house is exempted for five years, and the house price is paid at 1% for less than five years. (to be borne by the seller)
(4) Income tax: the property right of the house is exempted for five years, and if it is less than five years, it shall be paid at 1% of the house price or 20% of the difference between the original value and the present value of the house. (The original value of the house is generally calculated according to the tax amount of the last deed tax) (borne by the seller)
(five) housing transaction costs; Payment shall be made according to the construction area of 6 yuan/m2 (to be borne by both parties).
(6) Property registration fee: 80.00 yuan. (to be borne by the buyer)
(7) Housing appraisal fee; Pay 0.5% of the assessed amount.
Supplementary answer: deed tax = 15000 yuan * 1%= 1500.00 yuan, business tax borne by the buyer = 150000 yuan * 5,5% = 8250.00 yuan, and land value-added tax borne by the seller =/kloc.
cost of production
80 yuan, * * * Ownership Certificate: 20 yuan.