If the house is less than two years old, you need to pay 20% personal income tax, deed tax 1.5% and value-added tax 5.6%. If the house sold is the only house of the seller, the personal income tax is 1% and the tax is 1.5%. When buying and selling second-hand houses, after knowing the property right, location and price of the houses, there is still an intention to buy, and it is necessary to sign corresponding sales contracts.
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
The tax features are as follows:
1. Property tax is a special property tax, and its tax object is only houses;
2, the scope of collection is limited to urban operating housing;
3. Differentiate the operation and use of houses and stipulate the taxation method. For self-occupied houses, it is levied according to the taxable residual value of real estate, and for rented houses, it is taxed according to rental income.
Collection scope: the collection scope of property tax refers to the area where property tax is collected. According to the Provisional Regulations on Property Tax, property tax is levied in cities, counties, towns and industrial and mining areas. The specific scope of taxation for cities, counties, towns and industrial and mining areas shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
Property tax collection standards are ad valorem or rent:
1, ad valorem, the tax basis is the residual value after deducting 10%-30% from the original value of the property;
2, from the rent collection (that is, real estate rental), to the real estate rental income as the tax basis. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.
Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.
Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.