Second-hand housing transfer transaction taxes include personal income tax, deed tax, stamp duty, business tax, land value-added tax, urban construction tax, education surcharge and local surcharge.

I. Calculation method of individual income tax:

Taxpayer: the seller

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

Calculation method of individual 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 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: Taxpayers who can't provide complete and accurate relevant vouchers and can't correctly calculate the tax payable shall be subject to verification and collection. The personal income tax rate for house purchase is tentatively set as taxable value 1%.

Second, the deed tax calculation method:

Taxpayer: the buyer.

Calculation method of deed tax for ordinary houses: less than 90 square meters -65438+ 0% for the first set and 3% for the second set; 90- 140m2-65438+ 0.5% for the first set and 3% for the second set;

Calculation method of deed tax for non-ordinary housing: 3%, calculation method of deed tax for villa: 4%;

Note: you can enjoy the discount only if you buy it for the first time and own it at the same time as the ordinary house.

Three. Calculation method of stamp duty:

Taxpayer: buyer and seller.

Stamp duty rate for second-hand housing transactions: 0.5%

Note: Since 2009, the state has temporarily exempted the collection of residential stamp duty.

Four, business tax calculation method:

Taxpayer: the seller

Calculation method of business tax for ordinary houses: less than 5 years-5.5% of the total house price, more than 5 years (including 5 years)-exempt from business tax;

Calculation method of business tax for non-ordinary housing: less than 5 years-5.5% of the total housing price, more than 5 years (including 5 years)-5.5% of the difference between the total housing price and the purchase price at that time;

Calculation method of villa business tax: less than 5 years-5.5% of the total house price, more than 5 years (including 5 years)-5.5% of the difference between the total house price and the purchase price at that time;

Note: whether the purchase time is more than 5 years depends first on the title certificate, then on the deed tax invoice, and finally on the bill. These three documents are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the real estate license.

Verb (abbreviation of verb) Calculation method of land value-added tax;

Taxpayer: the seller

Second-hand housing transaction land value-added tax rate: 1%

Individuals who transfer the original self-occupied housing due to job transfer or improvement of living conditions and have lived for more than 5 years (inclusive) shall be exempted; Over 3 years (inclusive) less than 5 years, halved; Less than 3 years, according to the provisions of the collection;

Note: Ordinary houses owned by individuals are exempt from land value-added tax when they are transferred.

Six, the calculation method of urban construction tax, education surcharge and local surcharge

Taxpayer: the seller

Urban construction tax for second-hand housing transactions: business tax 7%; Additional education fee for second-hand housing transaction: 3% of business tax. Local additional tax on second-hand housing transactions: it depends on various places.

Precautions:

1, find out the ownership before you shoot.

Before buying a house, be sure to find out the ownership of the house, whether it is partial property right, * * * property right or no property right. If the property right of the house is unclear or there is a property right dispute, it is not suitable to buy the house no matter how good it is.

2. It is not a loss to distinguish housing property rights.

There are many restrictions on the transaction of houses with only the right to use. When buying a house, we should pay attention to whether the title certificate reflects the complete property right or only the right to use it.

It is very important to know the age of the house.

Some homeowners are eager to sell their houses and may deliberately hide the completion time of their houses. When looking at the house, they should pay attention to the data on the mapping page of the real estate license in order to understand the approximate age of the house.

4. Find out the building area and usable area.

Distinguish whether the building area and usable area of the house are consistent with the property right certificate of the house, and whether there is the phenomenon of unauthorized construction, so as to avoid the shrinkage of the purchased house area.

5. Learn more about the hotel.

Learn more about property management, security equipment, residential environment, water and electricity supply, etc. These factors may directly affect the quality of life in the future.

6. Comprehensively check the surrounding environment of the house.

Before buying a house, observe the neighborhood in detail, focusing on noise, harmful odor, water pollution, garbage, community hygiene and cleanliness.