1. definition of scope

income from property transfer refers to income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles, boats and other property.

Explain that personal income tax is levied according to the "royalty income" item instead of the "property transfer income" item for the income obtained from personal "transfer" of patents, trademarks, copyrights and non-patented technologies.

2. method of taxation: taxation by time

3. basis of taxation

the taxable income is the balance of the income obtained from the transfer of property after deducting the original value of the property and reasonable expenses. Taxable amount = (total income-original value of property-reasonable expenses) ×2%

4. Personal transfer of houses

(1) Personal income tax shall be levied on the income obtained by individuals from selling their own houses according to the item of "income from property transfer", but personal income tax shall be temporarily exempted for the income obtained by individuals from transferring their own houses that have been used for "five years" or more and are the "only" living houses for families.

(2) The taxable income of individual income tax on the transfer of the house does not include value-added tax, and the value-added tax included in the price paid when the house is acquired is included in the original value of the property, and the tax deductible when calculating the transfer income does not include the value-added tax paid in this transfer.

5. Individual transfer of equity

(1) Listed companies

① Personal income tax will not be levied for the time being on the income from the transfer of shares (non-restricted shares) of domestic listed companies.

② personal income tax is levied at the rate of 2% on the income obtained by individuals from transferring restricted shares of listed companies according to the "income from property transfer".

(2) Non-listed companies

Individuals who transfer their equity or shares invested in enterprises (excluding sole proprietorships and partnerships) established in China to other individuals or legal persons shall be subject to individual income tax according to the item of "income from property transfer".

6. special provisions

(1) individuals invest in non-monetary assets, which belongs to the simultaneous transfer of non-monetary assets and investment by individuals. Personal income tax shall be levied on the income from personal transfer of non-monetary assets according to the item of "income from property transfer".

(2) Personal income tax shall be levied according to the item of "income from property transfer" on the income obtained by individuals from purchasing virtual currency of players through the Internet and selling it to others after increasing the price.

how to pay personal income tax on the income from personal property transfer

The personal income tax paid on the income from personal property transfer is calculated by taking the balance of the income from one-time transfer of property (no matter how many times it is paid, it should be merged into the income from one-time transfer of property) minus the original value of the property and reasonable expenses as the taxable income, and the personal income tax is calculated and paid at the tax rate of 2%.

the calculation formula of taxable income from property transfer is: payable personal income tax = taxable income× 2% taxable income = income from each property transfer-original value of the property-reasonable expenses to determine the original value of the property.

to determine the original value of the above-mentioned property, individuals must provide relevant legal documents; For those who fail to provide a complete and accurate legal certificate of the original value of the property and cannot correctly calculate the original value of the property, the tax department may verify the original value of the property or implement the verification and collection according to the local actual situation.

for example, in the transfer of real estate, if the taxpayer can't accurately provide the original value of the real estate and relevant tax and fee vouchers, and can't determine the original value of the real estate, the tax authorities can comprehensively consider the location, construction time, local house price, area and other factors of the real estate, and check and collect personal income tax according to a certain proportion of the income from the transfer of real estate.

calculation method of personal income tax from property transfer. This paper gives you a detailed introduction to this issue. According to the difference between the type of transferred property and the amount of income, there will be differences in tax calculation. After the implementation of the new tax law, I don't know how to calculate taxes and fees. If you encounter any problems, you can consult our teacher official website directly.