Now buying a house has always been a topic for people. Buying a house also involves a problem, that is, how to calculate the cost of real estate transfer? The following small series summarizes the relevant knowledge and the method of house transfer fee calculator.
Deed tax; 1% for the first purchase of less than 90 square meters; 1.5% of the house price for 90-140 square meters; More than 140 square meters shall be paid at 3% of the house price, which shall be borne by the buyer
Business tax: if the property right of the house has been obtained for five years, it shall be exempted, and if it has not been more than five years, it shall be paid at 5.5% of the house price. Borne by the seller
Land value added tax; If the house property right has been obtained for five years, it shall be exempted, and if it has not been more than five years, it shall be paid at 1% of the house price. Borne by the seller
Income tax: if the house property right has been obtained for five years, it shall be exempted. If it has not been more than five years, it shall be paid at 1% of the house price or 20% of the difference between the original value of the house and the present value of the house. (the original value of the house is generally calculated according to the tax paid amount of the previous deed tax) borne by the seller
House transaction fee; It shall be paid according to the building area of 6 yuan / m2, which shall be borne by both parties
House property right registration fee: 80.00 yuan. Borne by the buyer
House appraisal fee; 0.5% of the assessed amount shall be paid to the buyer
In non ordinary residential transactions, the deed tax shall be paid at 5% of the house price. Whether the property right has been obtained for less than five years, the business tax, land value-added tax, income tax and 10 / 10000 stamp tax shall be paid according to the regulations. The house transaction fee shall be paid at 1.9% of the house price, and the others shall remain unchanged.
House transfer fee:
Notarization of inheritance right
Compared with sales and gifts, the tax expenditure of inheritance transfer is the lowest, because the inherited real estate has no business tax, individual income tax and deed tax. The heir shall notarize the right of inheritance by will and transfer his name to the Housing Administration Bureau by virtue of the public certificate of the right of inheritance.
In practice, because inheritance is the transfer of property rights after the death of the heir, there are few people in this way. At the same time, inheriting the real estate needs to meet the following three conditions:
First, there are two forms of real estate inheritance, statutory inheritance and testamentary inheritance. Legal succession is the heir of the estate stipulated by law. Testamentary succession must be a will notarized by the heir before his death;
Second, the inheritance should be the property owned by the individual before the decedent's life;
Third, because the estate is the common property of all the heirs, the agreement on the division of the real estate needs the consent and signature of each heir
Main gift expenses: individual income tax + deed tax + notarization fee
If the ownership is transferred by gift, there is no business tax. However, because the gift is considered to be a free gift, the donee needs to pay personal income tax, deed tax and gift notarization fee, which are much higher than the tax for sale and transfer.
However, for the donated real estate, the bank will generally recognize that the donee accepts the gift free of charge, and there is no actual transaction. Therefore, the donee cannot handle the mortgage loan.
Main transaction expenses business tax + individual income tax + deed tax
It is calculated according to the two situations of the property for five years or less: first, the business tax is exempted when the property is for five years, and the individual income tax is also exempted, and the deed tax and property right transfer registration fee need to be paid; Second, 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.
Individual loan experts pointed out that in the transfer of real estate, buying and selling is the most common, and it is also a more convenient and safe way to operate. However, if the buying price is relatively low, the difference between the selling price and the buying price will increase in the future sale, and more taxes will be paid in the resale.