Nowadays, with the cooling of the property market, the pressure of destocking in the market has increased, and some cities have opened their doors to "save the market". The adjustment of individual tax differential tax uploaded online will naturally become a hot spot in the eyes of the public, and the voice of the people demanding the cancellation of 20% differential tax has been relatively high.

With the adherence to the principle of "no real estate speculation" throughout the country, there are more and more measures to restrict purchases. Compared with the new house (auction house), the second-hand house is tangible, with perfect supporting facilities and higher living comfort, which has gradually become the choice of more and more buyers.

When you transfer the second-hand house property right, you have to pay the corresponding taxes, of which 20% is the difference between the transaction price you buy now and the first transaction price of the house (the price when you buy a new house from the developer), and then multiply it by 20%. Personal income tax shall be paid for the disposal of second-hand houses, and the tax paid shall be 20% of the income (transfer contract registration price-original price-other mortgage deduction).

However, the personal income tax of up to 20% in the sale of second-hand houses also makes many people daunting. Today, I will summarize several policies in the sale of second-hand houses, so that you can reduce the 20% tax to zero.

Housing property rights for two years but less than five years, there are two ways to calculate individual tax:

1, difference collection: difference tax = difference ×20% (traceable to the original purchase price and original deed tax ticket or deed tax reduction notice can be provided)

If the online signing price is greater than the minimum transfer guidance price, then the tax = (online signing price-this VAT and surcharges-original value-original deed tax-online signing price × 10%- loan interest )× 20%;

If; Online signing price, individual tax = (minimum transfer guidance price/1.05- original value-original deed tax-additional-minimum transfer guidance price × 10%- loan interest) × 20%;

2. Full tax (unable to trace back to the original purchase price and unable to provide the original deed tax ticket or deed tax relief notice)

If the online signing price is higher than the minimum transfer guidance price, then individual tax = (online signing price-this VAT) ×1%;

If; Online signing price, then individual tax = minimum transfer guidance price/1.05× 1%.

The Ministry of Finance's Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Individual Income Tax stipulates that "the income obtained by individuals from transferring their own houses for more than five years and being the only living room for their families" is temporarily exempted from individual income tax. "

In other words, as long as your house is "fully independent", you can reduce the tax from 20% to 0, but what if your house is not "fully independent"?

First, relatives are exempt from taxes.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Collecting Individual Income Tax for Individual Donations of Houses stipulates that if a house owner donates his house to his spouse, parents, children, grandparents, grandparents, grandchildren, brothers and sisters for free, he shall be exempted from value-added tax and personal income tax.

Then, for the sale of second-hand houses between tax-free relatives, the above clause can be used to reduce the 20% tax to 0.

At the same time, in places where housing purchase is restricted, you can also use the above terms to let tax-free relatives help you buy a house, and then transfer the house to yourself to realize unconditional purchase (but there will be risks such as relatives losing their "just-needed" qualifications and relatives not giving the house, which requires caution).

Second, alimony is tax-free.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Personal Income Tax on Personal Donation of Houses stipulates that individuals who donate their houses for free to their dependents or dependents who have direct support or maintenance obligations are exempt from value-added tax and personal income tax.

Generally speaking, maintenance obligations occur between relatives, but non-relatives are not excluded. If there is no kinship, then both parties can sign a support agreement to prove their support relationship.

For example, Mr. Cheng of a city wanted to give a house under his name to Zhang San on a whim one day, but if he gave it directly, Zhang San would have to bear 3% deed tax and 20% personal income tax. If the house has been purchased for less than 2 years, Mr. Cheng will bear 5% value-added tax, but if Zhang San and Mr. Cheng form a maintenance relationship, they are not required to pay 20% tax and 5% value-added tax.

Third, the will is tax-free.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Collecting Individual Income Tax on Individual Donated Houses stipulates that if the property owner dies, his legal heir, testamentary successor or legatee shall be exempted from value-added tax and individual income tax.

This clause is familiar to everyone. For example, the American movie "A Sword Out of the Sheath" and Weibo Hot Search # An old man gave 3 million properties to a fruit seller # are both saying that he will give a house, so I won't go into details.

4. What does full 2 mean?

When buying and selling second-hand houses, we often see words such as more than 2 years and more than 5 years. Is there any difference between the two?

Annex 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax stipulates that if an individual sells a house that has been purchased for less than 2 years, he shall pay the value-added tax in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. The above policies are applicable to areas outside Beijing, Shanghai, Guangzhou and Shenzhen.

Meanwhile, different regions also have corresponding policies. For example, Chengdu is also exempt from VAT after two years. However, the Notice of the General Office of Chengdu Municipal People's Government on Maintaining the Stable and Healthy Development of the Real Estate Market was issued on September 14, 2020, extending the two-year period to five years.

In other words, as long as you hold the house for 2 years, you can reduce the 5% value-added tax to 0.

Delayed transfer of ownership of verb (abbreviation for verb)

Owners are in urgent need of money. What if they want to buy and sell second-hand houses in less than two years?

It can be achieved by delaying the transfer formalities for two years, that is, actually selling the house first and then transferring it two years later, but this method is risky and needs to be used with caution.

Sixth, give a house to sell a house.

We have mentioned several tax-free situations, and another is that the donee sells the house again in a short time. We know that the personal income tax of the house is (selling price-purchase cost) ×20%.

If you give it directly, the cost of buying it is low, and the cost of buying it when selling it is very low. However, if you sell the house to the "donee" and the "donee" sells it again, the purchase cost will increase and the tax will be relatively low.

The tax environment in China is extremely complicated. Whether it is a boss or an individual, although it is not financial, it is necessary to have a sense of paying taxes.

Speaking of taxation, besides individuals, it can be said that this is also a big issue that all enterprises need to consider. Even Ma Yun and Liu Ye are among them. Otherwise, how can Ma Yun have no salary, and Liu's annual salary is only one yuan?

In fact, the above-mentioned tax saving and tax avoidance method is one of many tax avoidance methods in the book Tax Avoidance. This book tells you how to avoid taxes correctly and reasonably with hundreds of real cases and various tax avoidance methods.

Speaking of tax avoidance, you may ask, "Paying taxes is an unshirkable responsibility. How can we say reasonable tax avoidance? " Tax avoidance is not a crime? What can we do? "We should treat this issue dialectically. Tax avoidance is different from tax evasion. Tax avoidance means reducing tax expenditure in a reasonable way, while tax evasion means not paying taxes on items that need to be taxed.

Legal tax avoidance means that taxpayers take appropriate measures to evade their tax obligations and reduce tax expenditures on the premise of respecting tax laws and paying taxes according to law. Reasonable tax avoidance is not tax evasion, but a normal legal activity. Reasonable tax avoidance is not only a matter for the financial department, but also needs the cooperation of the market, commerce and other departments, starting with signing contracts and receiving and paying funds.

The knowledge and methods of reasonable tax avoidance are all in the following book:

Of course, there are many ways to avoid taxes reasonably. If you want to know more, I suggest you take a look at this set of Tax Avoidance. Nowadays, paying taxes is almost necessary for everyone. Therefore, it is very important to learn how to avoid taxes reasonably and safely. You can save a lot of taxes after learning.

In the book "Tax Avoidance", there are a lot of case knowledge. Stupid bosses are evading taxes, smart bosses are avoiding taxes reasonably, and smart bosses are saving taxes reasonably. The boss is not financial, but he must understand finance.

This kind of "tax avoidance" must be a compulsory course for bosses and financial personnel. From the implementation plan of tax planning to the case analysis of tax risks, the company boss can stay away from tax risks, reconstruct the company tax system, save taxes reasonably, stay away from tax and business risks, and make the company stable and profitable.

The boss doesn't need to know finance, but he must know finance. This book teaches you to realize the standardization and institutionalization of enterprises, manage enterprises, improve their profits and make money for them.

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