The transfer of a house by an individual involves six types of taxes, including business tax, personal income tax, deed tax, urban maintenance and construction tax, stamp tax, and land value-added tax. Among them, the deed tax is paid by the house buyer, and the stamp tax is paid by the buyer and seller.

As for business tax, the current tax policy is: starting from June 1, 2006, if an individual purchases a house that is less than 5 years old and sells it, the business tax will be paid in full based on the sales income; If an ordinary house that has been purchased for more than 5 years (including 5 years) is sold to external parties, business tax will be exempted; if an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), the sales tax will be calculated based on the income from the sale of the house minus the purchase price of the house. The difference is paid business tax at a rate of 5%.

If an individual wants to sell a house that has been purchased for more than 5 years (including 5 years) and meets the local standard for ordinary housing, he should provide the location, floor area ratio, house area, transaction price and other supporting documents of the house and For other materials required by the local taxation department, apply to the local taxation department for business tax exemption procedures.

If an individual transfers and purchases a house less than 5 years ago, the tax payable = house sales income Amount of tax = (house sales income - house purchase price) × tax rate.

As for personal income tax, when an individual transfers a house, the balance of the transfer income after deducting the original value of the property and reasonable expenses is the taxable income, and personal income tax is paid at a tax rate of 20%. ?

Income from housing transfer shall be based on the actual transaction price. If the housing transaction price declared by a taxpayer is significantly lower than the market price without justifiable reasons, the collection authority shall have the right to assess the transfer income based on relevant information in accordance with the law.

When calculating personal income taxable income from the transfer of housing, taxpayers can present valid documents such as the original house purchase contract and invoices, and after review by the tax authorities, the original value of the house is allowed to be deducted from their transfer income. , taxes and related reasonable expenses paid during the transfer of housing.

The original value of a house is specifically: the original value of a commercial house refers to the actual price paid and related taxes paid when purchasing the house; the original value of a self-built house refers to the actual construction costs incurred and the relevant taxes and fees actually paid when constructing and obtaining property rights; the original value of affordable housing (including joint-funded housing construction and housing projects) refers to the actual price paid by the original house purchaser and related taxes and fees, as well as the payment in accordance with regulations. The land transfer fee; the original value of the purchased public housing refers to the price of the original purchased public housing standard area calculated based on the local affordable housing price, plus the actual price paid for the original purchased public housing with an exceeding standard area and the payment to the finance department as required. The income and related taxes paid by the department (or the original property rights unit); the original value of urban demolition and resettlement housing has the following four situations: (1) If the house is purchased after receiving monetary compensation for house demolition, it is the actual price paid for the purchase of the house. The payment and related taxes and fees paid, (2) If the house demolition adopts the method of property rights exchange, the original value of the house to be exchanged is the price and the relevant taxes and fees paid as specified in the "House Demolition Compensation and Resettlement Agreement", (3) The house demolition adopts the method of property rights exchange. In the exchange method, in addition to the exchanged house, the demolished person also receives part of the monetary compensation. The original value of the exchanged house is the price specified in the "House Demolition Compensation and Resettlement Agreement" and the relevant taxes paid, minus the balance after the monetary compensation. , (4) House demolition adopts the method of property rights exchange. If the demolished person obtains the exchanged house and pays part of the currency, the original value of the exchanged house shall be the price specified in the "House Demolition Compensation and Resettlement Agreement", plus the paid currency and Relevant taxes paid. ?

The taxes paid during the transfer of housing refer to the business tax, urban maintenance and construction tax, education surcharge, land value-added tax, stamp duty and other taxes actually paid by taxpayers when transferring housing. ?

Reasonable expenses refer to the housing decoration expenses, housing loan interest, handling fees, notary fees and other expenses actually paid by taxpayers in accordance with regulations.

If the taxpayer can provide a unified tax invoice that actually paid for the renovation costs, and the name of the payer listed on the invoice is consistent with the owner of the transferred house, upon review by the tax authorities, the transferred house actually occurred before the transfer Decoration costs can be deducted within the following proportions: purchased public housing and affordable housing: the maximum deduction limit is 15% of the original value of the house; commercial housing and other housing: the maximum deduction limit is 10% of the original value of the house. ?

When a taxpayer sells a house purchased with a mortgage loan, the housing loan interest actually paid to the lending bank shall be deducted based on the valid certificate issued by the lending bank. ?

The handling fees, notary fees, etc. actually paid by taxpayers in accordance with relevant regulations will be deducted based on valid certificates issued by relevant departments. ?

For example, if someone transfers a house that has been used for self-use for less than 5 years, the taxable income = house transfer income - original value - deductible decoration costs within the prescribed proportion - housing loan interest paid to the bank - sales paid Taxes - reasonable expenses; tax payable = taxable income × 20%.

If a taxpayer fails to provide a complete and accurate certificate of the original value of the house and cannot correctly calculate the original value of the house and the amount of tax payable, the tax authorities may impose tax assessments on the taxpayer. The specific proportion shall be determined by the provincial local tax bureau. Or the prefecture-level local taxation bureau authorized by the provincial-level local taxation bureau may, based on factors such as the area where the taxpayer sells the house, geographical location, construction time, house type, average housing price level, etc., 1%-3% of the housing transfer income. determined within the range. ?

If a taxpayer sells his or her own house and plans to repurchase the house at the market price within one year of the sale of the current house, the personal income tax paid on the sale of the current house shall first be paid in the form of a tax deposit. Depending on the original housing sales, the tax deposit will be refunded in whole or in part.

Income derived from the transfer of a house that has been used by an individual for more than 5 years and is the family’s only living room is exempt from personal income tax. ?

For the land value-added tax, individuals who sell or otherwise transfer state-owned land use rights, above-ground buildings and attachments (hereinafter referred to as the transferred real estate) for a fee in China shall be calculated based on the value-added amount of the transferred real estate. Tax basis, pay land value-added tax. The land value-added tax implements a four-level progressive tax rate. The tax rate is 30% for the part where the value-added amount does not exceed 50% of the deducted item amount; the tax rate is 40% for the part where the value-added amount exceeds 50% of the deducted item amount but does not exceed 100% of the deducted item amount; the tax rate is 40% for the value-added amount that exceeds 100% of the deducted item amount. The tax rate is 50% for the part that does not exceed 200% of the deducted item amount; the tax rate is 60% for the value-added amount that exceeds 200% of the deducted item amount. Tax payable = ∑ (value-added amount × applicable tax rate).

The transfer of ordinary housing by individual residents and the exchange of self-owned residential real estate by individuals are exempt from land value-added tax. If an individual transfers a house after living in the original house for five years, he or she will be exempted from land value-added tax; if the person has lived in the original house for three years but less than five years, the land value-added tax will be levied at half the rate.

As for the deed tax, when individuals purchase commercial housing, they pay deed tax based on the purchase price, with a tax rate of 3-5%. The amount of deed tax payable = tax calculation basis × tax rate.

For demolished houses, if the house is requisitioned and occupied by the people's government at or above the county level and then takes over the land and house ownership, whether the deed tax will be reduced or exempted shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government. For demolished residents who purchase new houses due to demolition, the portion of the purchase price equivalent to the demolition compensation will be exempted from deed tax. There are currently no special preferential provisions for purchasing affordable housing. For individuals purchasing ordinary residences for self-use, the deed tax is temporarily reduced by half.

For example: A person purchases an ordinary residence with an area of ??90 square meters for 1 million yuan. The deed tax rate in the location of the residence is 3%, and the deed tax payable = 1 million yuan × 3% =30,000 yuan. Since the resident purchased an ordinary residence, it complies with the regulations of paying half the deed tax for individuals purchasing ordinary residences. Therefore, the actual deed tax payable by the resident is 30,000 yuan × 0.5 = 15,000 yuan.

For the stamp tax part, when an individual purchases a commercial house, the buyer and seller should pay stamp tax = purchase amount × applicable tax rate.

As for urban construction and maintenance tax, urban maintenance and construction tax is levied together with business tax, and the tax amount is the actual amount of business tax paid. Foreign individuals are temporarily exempt from urban maintenance and construction tax and education surcharge.