If you plan to buy a second-hand house, then the tax issues related to the second-hand house will become your focus. There has been news on the Internet that when buying a second-hand house, the transaction cost of the house with "the only one in five" is the lowest. Is that really the case?
1、 What are the fees for buying second-hand houses
Generally speaking, the fees for purchasing second-hand houses include: personal income tax, 1% of the tax amount or 20% of the price difference (Exemption for those who meet the conditions); deed tax, 1% below 90 flat for the first set, 1.5% above 90 flat for the second set, 1% below 90 flat for the second set, and 2% above 90 flat for the second set (the second set policy does not include Beijing, Shanghai, Guangzhou and Shenzhen).
In addition, VAT and surtax, transaction price / (1 + 5%) & times; 5.6%. Only when the transaction conditions are met, can the buyer and the seller pay the transaction fees.
To sum up, Xiaobian think it is necessary to remind you: in the second-hand housing transaction, because of the wide range of issues involved, especially the types of taxes and fees, you can ask the relevant person in charge or the real estate agent who helps you handle the procedures to avoid losses.
2、 Is the transaction cost of a house with five unique properties the lowest? Is that true
It's true for the following reasons:
1. There are two ways to calculate personal income tax
The first is that the individual income tax that the buyer needs to pay is the difference & times; 20%, and the difference generally refers to the taxable price - original value - related taxes - reasonable expenses; the second is that the individual income tax that the buyer needs to pay is the taxable price & times; 1% (2% or 3% of the taxable price for non ordinary residence).
As long as at the same time meet the full five and the only two conditions, buyers can buy, do not have to pay a tax. (in fact, the personal income tax should be paid by the seller, but it is usually passed on to the buyer in daily life.)
2. Calculation of value added tax
The calculation of value-added tax is based on 5% of the difference between the sales income and the purchase price of the house. If an individual sells the ordinary house for more than 2 years (including 2 years), he can be exempted from payment. In other words, if the house full five, then naturally do not have to pay this tax.
To sum up, it is suggested that you can buy a house of over five years, because it can enjoy preferential tax policies. (Note: the definition of price varies from region to region, which should be based on the policy and price of the region.)
3、 How to judge whether the second-hand housing full five?
In fact, the term "five years old" means that the buyer has owned the house for more than or equal to five years. So when does this date start?
In fact, in commercial housing and affordable housing, the date of issuing tax deed or the registration date of house property certificate shall prevail; there are three standards for purchased public housing: five years from the date of issuing real estate certificate, five years from the date of signing the original house purchase contract, or five years from the date of receipt of money for the first house purchase; the inherited real estate shall be calculated according to the original real estate certificate.
The above is the whole content of this article. Xiao Bian suggests: in the process of buying a house, we need to pay attention to: carefully verify whether the house purchased is more than five years old, and when signing the second-hand house sales contract, write "whether it is more than five years old and unique" into the supplementary agreement, and agree on the terms of breach of contract, and earnestly safeguard their rights and interests.