Do you know what tax to pay for the sale of second-hand houses? In fact, the taxes to be paid for the sale of second-hand houses are the same as those for new houses, but there are still some differences between the two. What tax should I pay for the sale of second-hand houses? What is the second-hand housing sales process? Let's get to know.
What tax should I pay for the sale of second-hand houses?
1. Business tax: for individual transfer of housing, business tax shall be levied according to the tax item of "sales of real estate", with the tax rate of 5%. If an individual purchases a house for less than 5 years and sells it to the outside world, the business tax shall be levied in full; If an individual sells a non ordinary house purchased for more than 5 years (including 5 years), the business tax shall be levied according to the difference between the sales income minus the price of the house purchased; Individuals who will purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
2. Stamp duty and land value-added tax: from November 1, 2008, stamp duty shall be temporarily exempted for individual sales or purchase of houses, and land value-added tax shall be temporarily exempted for individual sales of houses.
3. Individual income tax: the transfer of second-hand houses shall be subject to individual income tax according to the item of "income from property transfer", with the tax rate of 20%. If a taxpayer fails to provide a complete and accurate certificate of the original value of the house and cannot correctly calculate the original value of the house and the amount of tax payable, it may be verified and taxed at the rate of 3%; If an individual transfers his own house for more than five years and is the only house for family life, his income is temporarily exempted from individual income tax.
4. Additional taxes: the urban maintenance and construction tax is 7% in the urban area and 5% in the county or town. If it is not in the urban area, county or town, the tax rate is 1%; The education surcharge is calculated and levied at the rate of 3%, and the local education surcharge is calculated and levied at the rate of 2%; Urban maintenance and construction tax, education surcharge and local education surcharge shall be levied and exempted together with business tax.
What is the second-hand housing sales process?
1. Sign a power of attorney with an intermediary company. When looking for houses, you can entrust an intermediary company with high trust and good reliability, which can not only protect the interests of the agency company and customers, but also save the time wasted in the process of looking for houses. File search: after the buyer and the seller have a clear purchase intention and target price, the agent company will check the book first, including verifying whether the property right of the real estate is clear, whether it can be listed and traded normally, whether it has been sealed up and mortgaged by the court, etc.
2. Go to the bank to handle the mortgage loan. The buyer shall prepare the ID card, household register, marriage status certificate, income certificate, tax bill, provident fund card and other materials to go through the bank mortgage formalities at the selected bank. If the seller also handles the mortgage loan, the buyer must go to the same bank to handle the transfer mortgage formalities. Make an appointment for the time of house transfer. After the bank mortgage is completed, both parties to the transaction shall prepare all the materials required to be paid to apply for registration at the receiving window. After receiving the documents, conduct the receiving pre-trial, file the case for acceptance, make an appointment for the time of transfer, and issue the receipt of real estate application registration.
3. After receiving the real estate certificate and 3 working days from the date of paying taxes, the buyer can get the certificate at the sending window with the original of his ID card, the original receipt of tax paid, and the original receipt of real estate application registration. After the relevant taxes are settled, both parties to the transaction shall, according to the scheduled tax payment time, go to the payment notice distribution window to receive the payment form, pay the relevant taxes and transfer the ownership.