Stamp duty: transaction price of second-hand house *0.05% (paid by the buyer and the seller respectively)
Transaction fee: 6 yuan/m2 (paid by the seller).
Cost of certificate: 80 yuan
Personal income tax: (transaction price-current purchase price-decoration fee-deed tax-stamp duty ...) *20%
Less than five years:
Business tax: transaction price *5.5% (paid by the buyer)
Transaction deed tax: * 1.5% of the transaction price of the second-hand house (paid by the buyer)
Stamp duty: transaction price of second-hand house *0.05% (paid by the buyer and the seller respectively)
Transaction fee: 6 yuan/m2 (paid by the seller) \
Certificate fee: 80 yuan (paid by the buyer)
Personal income tax: (transaction price-current purchase price-decoration fee-deed tax-stamp duty ...) *20%
/kloc-less than 0/40 square meters is regarded as a non-ordinary residence, while/kloc-more than 0/40 square meters or the transaction deed tax of the unit property house is paid at 3%.
Seller and buyer
Purchased public houses within 5 years.
Stamp duty 0.5‰ of total property price 0.5‰ of total property price.
Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; Individuals who purchase non-ordinary housing for more than 5 years (including 5 years) or ordinary housing for less than 5 years for external sales will be subject to business tax according to the difference between their sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 1.5% of the total deed tax property price
Individual income tax ① The land transfer fee of1%of the total house price is 9.50 yuan/square meter according to the approved proportion.
② Calculated by "income from property transfer": individual income tax = taxable income of individual income tax ×20%.
Non-ordinary houses with land value-added tax over three years but less than five years can be levied by half, and non-ordinary houses with less than three years can be forced to levy land value-added tax title certificate with 0.5‰ according to 1% of the house turnover.
More than 5 years of real estate
Stamp duty 0.5‰ of the total price of the property; stamp duty 0.5‰
Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; Individuals who purchase non-ordinary housing for more than 5 years (including 5 years) or ordinary housing for less than 5 years for external sales will be subject to business tax according to the difference between their sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 1.5% of the total deed tax property price
The land transfer fee is 9.50 yuan/m2.
Title certificate stamp 0.5‰
Second-hand commercial housing within 5 years.
Stamp duty 0.5‰ of total property price 0.5‰ of total property price.
Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; Individuals who purchase non-ordinary housing for more than 5 years (including 5 years) or ordinary housing for less than 5 years for external sales will be subject to business tax according to the difference between their sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 1.5% of the total deed tax property price
Personal income tax 1% of the total property price
Non-ordinary houses with land value-added tax over 3 years and less than 5 years can be levied by half, and non-ordinary houses with less than 3 years can be forced to levy land value-added tax at 1% of the house turnover.
More than 5 years of real estate
Stamp duty 0.5‰ of total property price 0.5‰ of total property price.
Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; Individuals who purchase non-ordinary housing for more than 5 years (including 5 years) or ordinary housing for less than 5 years for external sales will be subject to business tax according to the difference between their sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 1.5% of the total deed tax property price
0.5‰ of the total price of stamp duty property for commercial buildings 0.5‰ of the total price of stamp duty property.
Business tax and surcharges for more than 5 years: 5.55% of the difference between the total house price and the original value, namely 100000×5.55% (formal invoice is required when buying a house), and 5.55% of the total house price if formal invoice cannot be provided. Full collection within 5 years. Deed tax is 4% of the total property price.
Personal income tax ① 1% of the total house price, that is,1000000×1%=10000 (yuan).
② Taxable income of individual income tax ×20%
Land value-added tax is 2% for villas, office buildings and commercial houses owned by individuals.
Note: Taxable income of individual income tax = transfer income-original value of the house-taxes paid in the process of transferring the house-relevant reasonable expenses (original value of the house is per square meter according to the standard of affordable housing 1650 yuan). Ordinary houses in Shijiazhuang must meet the following three conditions: the plot ratio is above 1.0, the construction area is below140m2, and the house price is at the same level. 600 yuan per square meter within the ring, 6,000 yuan per square meter between the first ring and the second ring and 4,500 yuan per square meter outside the second ring.
Common tax avoidance methods and risks in second-hand housing transactions are more > > The first trick: sign the contract first and then transfer the ownership, that is, "sell by rent"
Tax avoidance method: first sign the house sales contract, stipulate the house price, and the buyer pays the rent to the owner to deduct the house payment. The two sides agreed to wait until the house is five years old before going through the transfer formalities, so as to avoid taxes and fees.
Case analysis: Miss Wang took a fancy to a second-hand house in Chaoyang District, the price was 340,000 yuan, the area was reasonable, and the decoration was good. Miss Wang was very satisfied and told ... [with details]
The second measure: "black and white contract"
Tax avoidance method: the buyer and the seller agree in the contract that the house price is lower than the actual payment, and when they pay the tax in the housing management department, they will pay it according to the assessed price. In this way, although the business tax and individual tax can not escape, the contract transaction price can be made lower, the tax base is small, and the tax amount will be reduced.
Case study: Miss Huo bought a commercial house at the Asian Games Village for 650,000 yuan in 2004 [with details]
The third measure: mortgage pawn
Tax avoidance method: The buyer and the seller sign a mortgage or pawn contract to mortgage (pawn) the house to the buyer, and agree on the transfer price of the house. At the same time, it is agreed that if the seller does not redeem the house during the mortgage (redemption) period, the ownership of the house will be owned by the buyer. After the mortgage (redemption) period, as long as the seller fails to fulfill the mortgage (pawn) contract and repay the buyer's expenses, the buyer naturally obtains the ownership of the house.
Case study: Mr. Zhang bought a 400,000-yuan house in Fengtai District [with details]
The fourth measure: fake gift is real business.
Tax avoidance method: Because the donated house can be exempted from the above taxes and fees, driven by interests, the buyers and sellers in the second-hand house transfer began to reach a tacit understanding, and the transaction was transferred by gift, thus achieving the purpose of tax avoidance.
Case study: Ms. Zhang bought a 90-square-meter house in Changping for 300,000 yuan three years ago. These days, she is thinking about going through notarization with the buyer as a relative, and signing an agreement privately to clinch a deal for 500,000 yuan. She calculated the account herself ... [with details]
The fifth measure: the living becomes the "dead". Second-hand houses are transferred to avoid taxes by inheritance.
Tax Avoidance Method: The housing agency actually issued a "death certificate" and a "will" to the seller, turning the buyer and seller who have no kinship at all into cousins and transforming the relationship between the buyer and the seller into the form of inheritance to avoid business tax and personal income tax.
Case analysis: Ms. Feng and the buyer of the house signed the House Purchase and Sales Contract, and agreed that the house price was ..... [with details]
The sixth measure: the husband and wife are divorced.
Tax avoidance method: Some staff members of intermediary companies said that through fake divorce, sellers can avoid personal income tax. After the divorce, the couple's property is divided in a certain way, and the party who gets the house sells the property as the only house after being single. According to the policy, it can meet the definition of the only house in the family and be exempted from personal income tax.
Case study: In 200 1 year, Mr. Tan bought a set of 130 square meters of three bedrooms and two halls in a real estate in Chaoyang District ... [with details]
The seventh trick: use decoration to make house prices lower.
Tax avoidance method: the buyer and the seller will reach an agreement to include the low space in the decoration fee as much as possible, and then the buyer will privately supply the seller with the difference. In this way, the actual expenses paid by the seller are much less than those paid in strict accordance with the individual tax.
Case study: Miss Wang found a small decoration company when she sold the house in order to pay less tax ... [with details]
The eighth measure: notarization before transfer.
Tax avoidance method: buying and selling through contract or notarization, but not going to the real estate trading center to register the transaction first, and then going through the transfer formalities after the property ownership has expired for 5 years, and only paying a small amount of notarization fee can avoid paying part of the business tax.
Case study: This year, Mr. Liu, who is going to get married, also bought a house. The owner just bought it less than two years ago and is ready to change hands. In order to avoid high taxes and fees, the landlord told him a way to save money, paying some money first ...... [with details]