1, real estate transfer tax includes deed tax: transaction price *1.5% (individual ordinary residence);
2. Other expenses of real estate transfer tax: transaction price * 3% (including houses, shops and office buildings with a total construction area exceeding 144 square meters).
3. Real estate transfer tax includes transaction fee: transaction area * 3 yuan per square meter.
4. Real estate transfer tax includes transaction stamp duty: transaction price * 0.05%; Property registration fee: individual: each person in 50 yuan (each additional one 10 yuan); Unit: 80 yuan: tax for each printed book: one certificate from 5 yuan.
How to collect the taxes and fees that the seller needs to pay when transferring real estate?
1, real estate transfer tax includes transaction service fee: construction area * transaction stamp duty per square meter in 3 yuan: transaction price * 0.05%;
2. The taxes and fees for real estate transfer include land transfer fees: according to the regulations of the housing management department (housing reform: transaction price *1%);
3. The taxes and fees for real estate transfer include the share of housing reform: interior area *10.68% = x (the share area of the deficit-maker) interior area+share area and transaction price *10%;
4. Taxes and fees for real estate transfer include personal income tax: collected according to the facts: (full transaction price-original value of real estate-reasonable expenses) * 20%;
5. The taxes and fees for real estate transfer include1%of the transfer income for residential houses and1.5% of the transfer income for non-residential houses;
6. Taxes and fees for real estate transfer include business tax: (less than five years after purchase) transfer income * 5.5% (within five years of personal residence) others (real estate transfer income-invoices) * 5.5%;
7. Taxes and fees for real estate transfer include land value-added tax: as stipulated by the tax authorities;
8. Taxes and fees for real estate transfer include mortgage search fees: generally, each case in 90 yuan.
Property transfer tax?
How is the property tax calculated?
There are two tax bases for property tax: one is the taxable residual value of the property, and the other is the rental income of the property.
(a) the taxable residual value of the property
According to the provisions of the tax law, the taxable residual value of the property should be used as the tax basis for the self-use property of the enterprise. The so-called taxable residual value of real estate refers to the balance of the original value of real estate after deducting the natural loss of10% to 30%. The original value of the property mentioned here refers to the original price of the house recorded by the enterprise in the "fixed assets" account book in accordance with the provisions of the accounting system.
(2) Rental income
According to the regulations, for the property rented by enterprises, the rental income of the property should be the tax basis of the property tax. Real estate rental income refers to the remuneration received by enterprises for renting real estate, including monetary income and physical income.
To sum up, now we should know that there are many kinds of taxes and fees for property transfer, but if the house is to be sold within two years, we will definitely have to pay an extra tax and fee.
Legal basis:
Article 3 of the Provisional Regulations on Property Tax
The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of the real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax.
Article 3 of the Individual Income Tax Law
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to business income;
(3) Income from empty interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Article 3 of the Provisional Regulations on Deed Tax
The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the actual situation in the region within the range specified in the preceding paragraph, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.