second hand housing transaction taxes and fees
Those who meet the three conditions of building plot ratio above (inclusive), single building area below 140 (inclusive) square meters (floating on the basis of 120 square meters, and the actual transaction price below the average transaction price of houses on the same level of land are regarded as ordinary houses, and the deed tax on the transaction price of houses is levied. Otherwise, press 3%.
Deed tax under the New Deal:
General residence: less than 90 square meters: 1%
More than 90-140m2 or non-ordinary residence: 3%
Property right of commercial house or company: 3%
Urban construction tax
7% of business tax; Education surcharge; 3% of the 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%; More than 2 years (inclusive)
Ordinary residence for less than 5 years: (sales income-total purchase amount-stamp duty) ×20%. Sale of public houses: within 5 years, (house sales income-economic housing price-land transfer fee-reasonable expenses) ×20%, in which economic housing price = construction area× 4,000 yuan/m2, and land transfer fee = 1560 yuan/m2×1%× construction area.
Ordinary houses for more than 5 years are exempt.
Land transfer fee
Cost price: RMB within the eighth district of the city/square meter, RMB outside the eighth district of the city/square meter.
Dealer: 10% by management 3% (by transaction price)
Transaction fee
3 yuan/m2× construction area
Contract stamp duty
Total house turnover × business tax
The new notice of 20 1 1 year 1 month 27 stipulates:
If an individual sells a house that has been purchased for less than 5 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 his 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.
For non-ordinary houses within 2 years: the total transaction amount of houses is × years or more: the difference is × individual income tax: 1% of the total transaction amount of ordinary houses or the profit portion is ×20%;
2% of the total turnover of non-ordinary residential houses or 20% of the profit;
Land value-added tax: for ordinary houses, it shall be exempted; for non-ordinary houses, within 3 years, the total house turnover shall be × years to 5 years; the total house turnover shall be × years or more; it shall be exempted;
Notarization fee for the sales contract: (Only when the sales contract needs to be notarized) The total transaction amount of the house × deed tax should be paid by the buyer, and the tax payment ratio is: 1, and the deed tax for the transaction price or evaluation price should be paid for ordinary houses. 2. Non-ordinary houses should pay the deed tax of 3% of the transaction price or evaluation price.
Transfer fee
(1) deed tax; Pay 1% for the first-time house purchase below 90 square meters; 90-140m2 shall be paid according to the house price; /kloc-more than 0/40 square meters shall be paid at 3% of the house price. (to be borne by the buyer)
(2) Business tax: the house property right is exempted for five years, and the house price is paid for less than five years. (borne by the seller)
(3) Land value-added tax; The property right of the house shall be exempted for five years, and shall be paid at 1% of the house price for less than five years. (borne by the seller)
(4) Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value of the house and the present value of the house is paid if it is less than five years. (The original value of the house is generally calculated according to the tax amount of the last deed tax) (borne by the seller)
(5) Housing transaction fees; Pay according to the building area of 6 yuan/m2 (both parties shall bear).
(6) Housing property registration fee is RMB. (to be borne by the buyer)
(7) Housing appraisal fee; Pay the supplementary answer according to the assessed amount: deed tax =150,000 yuan * 1%= business tax paid by the buyer =150,000 yuan *5,5%= land value-added tax paid by the seller =150,000 yuan * 1%= (to be borne by the buyer)
cost of production
80 yuan, * * * Ownership Certificate: 20 yuan.
Calculation method
Buyer:
items of taxation
contract tax
Those who meet the three conditions of building plot ratio above (inclusive), single building area below 140 (inclusive) square meters (floating on the basis of 120 square meters, and the actual transaction price below the average transaction price of houses on the same level of land are regarded as ordinary houses, and the deed tax on the transaction price of houses is levied. Otherwise, press 3%.
Deed tax under the New Deal:
General residence: less than 90 square meters: 1%, 90- 140 square meters, non-general residence: 3%, commercial house or company property right: 3%.
stamp tax
The buyer and the seller pay the house price separately! Houses are temporarily exempted.
business tax
The business tax to be paid for houses purchased within 5 years is: after the transaction price × years, the business tax is not levied on ordinary houses, and the business tax of 5% of the bid-ask difference is levied on high-end houses.
Business tax under the New Deal:
Business tax: general residence: within five years: outside the full five years: free.
Non-ordinary residence: within five years: outside the full amount of five years: the difference of urban construction tax.
7% of business tax; Education surcharge; 3% of the 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 residence for more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase amount-stamp duty) ×20%.
Sale of public houses: within 5 years, (house sales income-economic housing price-land transfer fee-reasonable expenses) ×20%, in which economic housing price = construction area× 4,000 yuan/m2, and land transfer fee = 1560 yuan/m2×1%× construction area.
Ordinary houses for more than 5 years are exempt.
Land transfer fee:
Cost price: RMB within the eighth district of the city/square meter, RMB outside the eighth district of the city/square meter.
Dealer: 10% by management 3% (by transaction price)
Transaction fee rate
3 yuan/m2× construction area
Contract stamp duty rate
Total house turnover × business tax rate
20 1 1 year 1 month 27) 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 his 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.
For non-ordinary houses within 5 years: the total transaction amount of houses is × years or more: the difference is × individual income tax: 1% of the total transaction amount of ordinary houses or the profit portion is ×20%;
2% of the total turnover of non-ordinary residential houses or 20% of the profit;
Land value-added tax: for ordinary houses, it shall be exempted; for non-ordinary houses, within 3 years, the total house turnover shall be × years to 5 years; the total house turnover shall be × years or more; it shall be exempted;
Notarization fee for the sales contract: (only when the sales contract needs to be notarized) The total transaction amount of the house × deed tax shall be paid by the buyer, and the tax payment ratio is:
1, ordinary houses should pay deed tax on the transaction price or appraisal price.
2. Non-ordinary houses should pay the deed tax of 3% of the transaction price or evaluation price.
Transfer fee;
(1) deed tax; Pay 1% for the first-time house purchase below 90 square meters; 90-140m2 shall be paid according to the house price; /kloc-3% of the house price shall be paid to the buyer for more than 0/40m2.
(2) Business tax: the house property right is exempted for five years, and the house price is paid for less than five years. Seller's commitment
(3) Land value-added tax; The property right of the house is exempted for five years, and paid in advance according to the house price 1% if it is not more than five years, and calculated according to the progressive tax rate of excess rate, with more refunds and less subsidies. Seller's commitment
(4) Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value of the house and the present value of the house is paid if it is less than five years. (The original value of the house is generally calculated according to the tax amount of the last deed tax) The seller shall bear [6]
(5) Housing transaction fees; It shall be borne by both parties according to the building area of 6 yuan/m2.
(6) Housing property registration fee is RMB. Buyer's commitment
(7) Housing appraisal fee; Transaction procedures according to the assessed amount
(1) Transaction taxes and fees
1. Business tax (tax rate paid by the seller)
According to the new real estate policy of 20 10, business tax is levied in full for non-ordinary houses that have been sold for less than 5 years, and business tax is levied for non-ordinary houses that have been sold for more than 5 years or ordinary houses that have been sold for less than 5 years according to the difference between the two transactions, while ordinary houses that have been sold for more than 5 years are exempt from business tax.
There are two main points here 1 The purchase time is more than 5 years. Here, first look at the title certificate, then look at the deed tax invoice, and then look at the bill (the housing reform house looks at the special bill for the sale income of state-owned housing). These three documents are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, the deed tax invoice is earlier than the property certificate, and the earliest time in the housing reform is the bill of the deposit received by the housing reform. 2 whether the property sold is an ordinary house or an unusual house.
In addition: if the property sold is non-residential such as shops, writing rooms or factories, it is not demonstrated whether the business tax needs to be levied in full after 5 years.
2. Individual income tax (the seller pays 20% of the total transaction amount 1% or the difference between two transactions).
Conditions for collection Individual housing transfer income tax shall be paid for the sale of non-unique housing on a family basis. There are two conditions here 1 family-only residence 2. The purchase time is more than 5 years. If both conditions are met at the same time, individual income tax can be exempted; Personal income tax must be paid if any condition is not met. Note: If it is the only residence in the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If the property can be re-purchased within one year and the property right can be obtained, the tax deposit can be refunded in whole or in part. The specific refund amount is 1% of the lower transaction price of the two properties.
Note: The Local Taxation Bureau will examine whether there are other properties under the names of the seller's husband and wife as the basis for the family's only residence, including those that have been registered by the housing management department (excluding non-residential properties) although the property right certificate has not been delegated.
Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
3. Stamp duty (the tax rate is 1% for both the buyer and the seller) is temporarily exempted by the state since 2009.
4. Deed tax (base tax rate 3% preferential tax rate and 1% paid by the buyer)
Collection method: 3% of the total transaction amount is collected according to the benchmark tax rate, and 1% of the total transaction amount is paid if the buyer purchases an ordinary house with an area of less than 90 square meters for the first time, and the total transaction amount is paid if the buyer purchases an ordinary house with an area of more than 90 square meters (including 90 square meters) for the first time. If the property purchased by the buyer is non-ordinary residence or non-residence, 3% of the total transaction amount will be paid.
5. Surveying and mapping fee RMB/m2 = RMB/m2 * actual surveying and mapping area (after April, 2008, the standard of surveying and mapping fee for housing reform houses under the new policy: 200 yuan for areas below 75 m2, 300 yuan for areas above 75 m2 144 m2, and 400 yuan for areas above 0/44 m2).
Generally speaking, housing reform requires surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of the Municipal Housing Authority on the original property certificate.
6. Total transaction fee for second-hand houses: residential 6 yuan/m2× actual surveying and mapping area, non-residential 10 yuan/m2× actual surveying and mapping area.