What taxes should be paid for real estate transfer? Calculation method of real estate transaction tax
4hw.com.cn: in recent years, the price of new houses has soared all the way. People's preference for second-hand houses has gradually increased, and more and more people buy second-hand houses. However, many friends don't know how much tax they need to pay for the house they buy, so they don't know how much money to prepare. How to calculate the tax on real estate transactions? What tax should I pay for the transfer of real estate? Let's have a look.
What tax should I pay for the transfer of real estate?
It is calculated based on the fact that the property has been for five years or less:
1. If the real estate has been for five years, the business tax is exempted. At the same time, the individual income tax is also exempted, and the deed tax and property right transfer registration fee need to be paid.
2. If the real estate is less than five years old, it needs to pay business tax and individual income tax, as well as deed tax and property right transfer registration fee.
When we follow Xiaobian, how to calculate the real estate transaction tax? After learning the knowledge of what tax to pay for real estate transfer, we found that the cost of real estate transfer has a great relationship with the purchase life of the house. The fees to be paid for two years and five years are completely different, and there will be a lot of difference. Therefore, we should calculate the required tax in advance before handling the transfer.
How to calculate the real estate transaction tax?
Whether it has completed 2 years is related to the payment of business tax. No individual income tax is required for ordinary housing for more than 2 years. Taxes to be paid for general second-hand housing transactions:
1. Deed tax on real estate transaction: the deed tax shall be paid according to 1% - 3% of the total price of the house price for residential houses. The specific proportion shall be determined according to the relevant national policies, the buyer's purchase time, purchase unit price, purchase area, whether to purchase for the first time, etc. Non residential houses shall be paid at 3% of the tax reference price.
2. Real estate transaction tax stamp tax (0.05% for the buyer and the seller): that is, the tax payable by the buyer is the taxable price & times; 0.05%, the stamp duty shall be paid and paid by the taxpayer. Stamp duty is temporarily exempted for individuals selling or purchasing houses. The secondary transfer registration only charges the buyer 0.05% stamp duty.
3. Real estate transaction tax business tax: this business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. If an individual purchases an ordinary residence for more than 2 years (including 2 years) for external sales, it shall be exempted from business tax.
4. Property transaction taxes, ownership registration fees and evidence collection fees: the charging standard for individual housing registration is 80 yuan per piece. The registration fee for non housing houses is 550 yuan per piece. The house registration fee standard includes the cost of house ownership certificate and the cost of land use certificate. Generally, it is within 200 yuan.