2. If the name of the seller's husband and wife is not the only property or the real estate license is less than 5 years, it shall be paid according to 1%;
3. The store pays the difference, and the calculation formula is: (last purchase price-current sale price) * tax rate is 20%.
Housing tax collection standards should be based on specific circumstances. Personal income tax paid for ordinary houses within five years is the income from selling houses minus the business tax on the total amount of houses purchased, plus the sum of urban construction tax, additional tax on education fees and stamp duty, and then multiplied by 20%; The individual tax for ordinary houses with five years or more is the income from selling houses, minus the total amount of house purchases minus the stamp duty and then multiplied by 20%. The individual tax for selling public houses within five years is the income from selling houses minus the price of economic houses, minus the land transfer fee minus the reasonable expenses multiplied by 20%.
Where do you usually pay the deed tax for buying a house?
Deed tax is a tax that must be paid by the state in the sale of houses. According to the state regulations, deed tax should be paid to the state in the sale of houses, and the registration fee that needs to be handled in the sale of villas should be paid to the real estate department at the time of property right transaction. The deed tax business tax and individual tax of villas should be paid to the local tax department. After paying taxes, go to the property management company in the villa community to make a registration, indicating that this villa is already yours, and all the affairs related to the villa will be responsible for you in the future.
I hope the above contents can help you. If you have any other questions, please consult a professional lawyer.
Legal basis: "Provisional Regulations of the People's Republic of China on Deed Tax" stipulates that the standard of property tax collection is ad valorem or ad valorem:
(1) where ad valorem is assessed, the tax basis is the residual value after the original value of the property is subtracted from 10% to 30% at one time;
(2) If the rent is levied, the rental income of real estate shall be the tax basis. The specific reduction range of ad valorem 10% to 30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is 1. 2%； If assessed according to the rental income of real estate, the annual tax rate is 12%.
Article 7 of the Measures for Housing Registration
For housing registration, generally in accordance with the following procedures:
(1) application;
(2) Acceptance;
(3) review;
(four) recorded in the register;
(5) issuing certificates.
When the housing registration agency deems it necessary, it may make an announcement on the registered items.