At present, real estate transaction tax is a link that must be touched after buying a house. Then, after buying a house, you will inevitably have to pay taxes. Many people want to know about the new policy and calculation method of real estate transaction tax. The editor below has made a brief introduction, I hope it will be helpful to you.

1. New policy on real estate transaction tax

Personal income tax: Any property delivered less than 2 years ago needs to pay personal income tax. There are two ways to pay personal income tax:

1. Applicable to those who can provide proof of the original value of the property: (actual transaction price-original purchase price-reasonable expenses)×20%;

2. Applicable to those who cannot provide proof of the original value of the property or reasonable Fee voucher: 1% of the actual transaction price of the property.

Business tax: If the real estate certificate (or deed tax stamp issued by the tax department) is issued less than 2 years ago, you need to pay a business tax of 5.5% of the transaction price. After 5 years, ordinary residential properties are exempted from payment. , non-ordinary residences shall be paid at the standard of (actual transaction price - original purchase price) × 5.5%;

Stamp tax: Buyers and sellers of second-hand houses each pay 50,000% of the transaction price as stamp tax.

Deed tax: 1.5% of the transaction price. If it is a non-ordinary residential property, the deed tax needs to be paid at 3% of the transaction price;

2. How to collect real estate transaction tax

1. Deed tax, the building area ratio of the residential area is above 1.0 (inclusive), the building area of ??a single unit is below 140 (inclusive) square meters (an increase of 16.7% on the basis of 120 square meters), and the actual transaction price is below If the average transaction price of houses on the same level of land is less than 1.2 times, it will be regarded as an ordinary residence in the real estate transaction tax, and a deed tax of 1.5% of the transaction price of the house will be levied. Otherwise, press 3%.

2. Stamp tax, the buyer and seller each pay 0.05% of the house price.

3. Business tax, house transaction tax required for houses purchased within 5 years - business tax is: transaction price business tax.

4. Construction tax, 7% of business tax.

5. Education surtax, 3% of business tax.

6. Personal income tax, in the real estate transaction tax, for ordinary residences within 5 years: {Income from house sales - Total purchase price - (Business tax + Urban construction tax + Education surcharge + Stamp tax)} × 20% ; Ordinary residences more than 5 years old (inclusive) but less than 5 years old: (house sales income - total purchase price - stamp duty) × 20%. Sale of public housing: Within 5 years, (house sales income - economic housing price - land transfer fee - reasonable expenses) × 20%, of which economic housing price = construction area × 4,000 yuan/square meter, land transfer fee = 1,560 yuan/square meter Meters × 1% × building area. Ordinary residences over 5 years old are exempt from personal income tax on housing transaction tax.

3. Calculation method of real estate transaction tax

Seller: ① Stamp tax - 0.05%, ② Business tax - 5.5% (ordinary housing purchased by an individual less than 5 years ago), ③ Individual Income tax (transfer income - original value of the house - taxes paid in the process of transferring the house - reasonable expenses) × 20%

Buyer: ① Deed tax - 1.5% (ordinary residences enjoy a preferential tax rate of 1.5%, that is, residential Housing with the following three conditions: the building floor area ratio of the community is above 1.0 (inclusive), the building area of ??a single unit is below 140 (inclusive) square meters, and the actual transaction price is lower than 1.2 times the average transaction price of housing on land of the same level. --3% (deed tax is levied on non-ordinary residences at a rate of 3%), ② stamp tax --0.05%