Second hand housing tax how to calculate the latest calculation method of second-hand housing tax
Now the price of first-hand house price is very high, which is unbearable for many people, so now many people choose to buy second-hand house, so we know how to calculate the tax of second-hand house? Next, in order to help you better understand the relevant legal knowledge, the Chinese law network editor sorted out the relevant content, hope to help you.
1、 What is tax
Tax is a normative form in which the state, in order to provide public goods to the society and meet the common needs of the society, participates in the distribution of social products, compulsorily and obtains financial revenue free of charge in accordance with the provisions of the law. Tax is a very important policy tool. Moreover, because many aspects of tax affect our lives, tax research is a topic we often talk about in the book. In this part, we start to study how tax affects the economy.
2、 Second hand housing tax how to calculate
The main contents of how to collect real estate transaction tax are as follows:
Deed tax: in accordance with the three conditions that the floor area ratio of residential quarters is more than 1.0, the single building area is less than 140 square meters, and the actual transaction price is less than 1.2 times of the average transaction price of houses on the same level of land, in the real estate transaction tax, it is regarded as an ordinary residence, and the deed tax of 1.5% of the transaction price of houses is levied. Otherwise, 3%;
Stamp duty: 0.05% of the house price paid by both parties;
Business tax: the house transaction tax to be paid for the house purchased within 5 years - the business tax is: transaction price & times; 5%; after 5 years, the business tax is not levied on ordinary houses, while the business tax of 5% of the price difference between purchase and sale is levied on high-end houses;
Education surtax: 3% of business tax;
Urban construction tax: 7% of business tax;
Personal income tax: in the real estate transaction tax, within 5 years of ordinary residence: {sales income - total purchase amount - (business tax + urban construction tax + education surcharge + stamp tax)} & times; 20%; for ordinary residence with more than 5 years (including) less than 5 years: (sales income - total purchase amount - stamp tax)} & times; 20%. Sale of public housing: within 5 years, (sales income economic housing price land transfer fee reasonable fee) & times; 20%, of which economic housing price = building area & times; 4000 yuan / m2, land transfer fee = 1560 yuan / m2 & times; 1% & times; building area. The individual income tax of ordinary residence over 5 years is exempted from housing transaction tax;
Ordinary residence with property certificate for more than 5 years is exempt from property transaction tax.
3、 System
The State Administration of taxation is directly under the State Council in charge of Taxation (at the ministerial level). In the process of developing socialist market economy, tax bears the functions of organizing financial revenue, regulating economy and social distribution. In 1994, the tax system was reformed, and the state and local tax systems below the provincial level were set up separately.
The above is how to calculate the tax on second-hand housing, which is in line with the three conditions that the floor area ratio of residential quarters is more than 1.0, the single building area is less than 140 square meters, and the actual transaction price is less than 1.2 times of the average transaction price of housing on the same level of land. In the real estate transaction tax, it is regarded as ordinary housing, and the deed tax of 1.5% of the transaction price of housing is levied. Otherwise, 3%.