The approved tax collection method for second-hand housing transfer is personal income tax = taxable value × 1%. The law stipulates that the expropriation rate of ordinary housing is 1%, and non-ordinary housing is the process of second-hand housing transfer, and both parties sign a sales contract; Evaluate the house; And handling the registration of house change.

First, the second-hand housing transfer tax approved collection method

The approved collection method of individual income tax for second-hand housing transfer: the payable individual income tax = taxable value × 1% (or, 3%). According to the law, the approved collection rate of individual income tax for individual housing transfer is: ordinary housing 1%, and the auction property for non-ordinary housing or non-residential property is 3%. Personal income tax is exempted for individuals who have transferred their homes for personal use for more than 5 years and are the only homes in the family.

Second, what are the procedures for second-hand housing transfer?

The process of second-hand housing transfer is as follows:

1. The buyer and the seller sign the second-hand house sales contract. Remind you, whether it is a real estate gift or a transaction, you need to transfer the real estate, and both parties to the transfer must sign a written transfer contract.

2. Evaluate the property.

3. The buyers and sellers of second-hand houses apply to the real estate management department for ownership transfer, declare the transaction price and receive the transaction receipt with the Property Ownership Certificate, the legal certificate of the parties, the transfer contract and other relevant documents.

4. The real estate management department shall review the relevant documents provided and give a written reply whether it is accepted or not within 15 days.

5. The local tax department issues the ticket, and the buyer and the seller (or the agent of the broker) pay the transfer tax.

6. The real estate management department issued a new housing property certificate.

3. Can the transfer of second-hand houses be entrusted to others?

Second-hand housing transfer can be entrusted to others.

According to Article 15 of the Provisional Regulations on the Registration of Real Estate, the parties or their agents shall apply to the real estate registration agency for real estate registration.

The real estate registration agency records the application for registration in front of the real estate register, and the applicant may withdraw the registration application. According to the provisions of Article 161 of the Civil Code, civil subjects can carry out civil legal acts through agents. In accordance with the provisions of the law, the agreement of the parties or the nature of civil legal acts, civil legal acts that should be carried out by themselves shall not be represented.