In view of the deed tax problem of second-hand houses, if the house price is low, the local tax authorities will evaluate the house according to the address area, geographical location, creation time, house type, average house price level and other factors when transferring the house, and then take the evaluated price as the tax basis; If the price is reasonable, the transaction price of the house is the tax basis.

The house mentioned here refers to the online signing price of the seller in the house sales registration. For example, the actual sales price is 1.2 million. In order to reduce taxes and fees, the sales price submitted during the online signing registration process is 800,000, which is obviously lower than the sales price. The local taxation bureau will conduct an assessment from the beginning and calculate the deed tax according to the assessed price. If the registered price is consistent with the sales price, there will be no big error, and the tax will be calculated according to the registered sales price.

The tax rate of deed tax is determined according to the fiscal and taxation rules. If an individual purchases an ordinary house, and the house belongs to a family (including the purchaser, lover and minor children) and only has one house, the deed tax will be levied by half at the tax rate of 1.5%. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to a family with only one house, the deed tax shall be levied at a reduced rate of 1%. Ordinary houses purchased by individuals that do not meet the above rules do not enjoy the above preferential policies, and the tax rate of 3% applies.

In addition, let's talk about three kinds of prices generally involved in the sale of second-hand houses: contract price, online signing price and transfer guidance price.

Transfer guidance price

This price is determined by many comprehensive factors such as the design purpose of the house and the year of building, and it is the benchmark price for paying taxes in second-hand housing transactions. The transfer guidance price of different areas, different communities in the same area and the minimum transfer guidance price of different floors in the same community are different.

The transfer guidance price is not only offline, but also has an upper limit. If it exceeds the upper limit, regardless of the size of the transaction house, it will be regarded as an ordinary house and will pay a lot of taxes.

Simply put, it is the minimum transfer price stipulated by the Construction Committee, which stipulates that the unit price of this piece is not less than how much. As long as the unit price of the house is higher than this number, it can be transferred. If the contract price is too low, the Construction Committee will not allow the transfer.

Online signing price

Now second-hand houses must be signed online before transfer, that is, they are publicized and signed online in the Housing Authority system. The online signing price is also the transaction price reflected by the network management bureau system. First of all, this price must be higher than the minimum transfer guidance price required by the Housing Authority. Secondly, the online signing price can reach 90%-95% of the contract price. The price of online signing not only determines the amount of loans, but also determines the level of tax payment.

Contract price (final transaction price)

This price is the price that the buyer should pay to the seller after the seller correctly performs the contractual obligations (the seller's net price).