Calculation method of 20% personal income tax for ordinary housing within 2 years: {income from selling houses-total amount of houses purchased-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%;

The calculation method of 20% personal income tax for ordinary housing for more than 2 years (inclusive) but less than 5 years: (income from house sale-total amount of house purchase-stamp duty) ×20%.

Calculation method of 20% personal income tax on the 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/square meter, and land transfer fee = 1.560 yuan/square meter × 1% construction area. Free for more than 5 years.

Note: The purchase and sale of a house that has been occupied for five years and is the only house for a family can be exempted from personal income tax. If the taxpayer fails to provide complete and accurate relevant vouchers and cannot correctly calculate the tax payable, it should be approved for collection, and the personal income tax rate for house purchase is tentatively set as taxable value 1%. It depends on the specific situation:

1. If the property has been delivered for five years and is unique, it shall be exempted from personal income tax;

2. If the delivery time of real estate is less than 5 years, personal income tax needs to be paid. There are two ways:

A if proof of the original value of the property can be provided: (actual transaction price-original purchase price-reasonable expenses) × 20%;

B. If proof of the original value of the property or proof of reasonable expenses cannot be provided: 65,438+0% of the actual transaction price of the property;

In the case of A and B that do not meet the tax exemption conditions, you can choose which is more beneficial to you, but it depends on the supervision of the local tax authorities. Some local tax authorities directly use Scheme B to simplify procedures. The personal income tax rate for second-hand houses is as follows:

1. The real estate license is over five years, and it is the only property under the name of the seller's husband and wife, and it is exempt from personal income tax;

2. If the property is not the only property under the name of the seller's husband and wife or the real estate license is less than 5 years, it shall be paid according to 1%;

3. The store pays the price difference, and the calculation formula is: (last purchase price-current selling price) * tax rate 20%;

The above contents are for reference only, I hope I can help you. Thank you for your support to Kanfangwang. I wish you a happy purchase!