The second-hand house has the advantages of immediate purchase and residence, such as physical objects, supporting facilities, green quality of the community, etc., and is favored by many buyers. But many people don't know what taxes and fees to pay for second-hand house sales. Let's let Xiaobian summarize them for you today.
1. Deed tax
First suite: Area & le; 90ping, deed tax rate is 1%; area & gt; 90ping, deed tax rate is 1.5%.
Second suite: Area & le; 90ping, deed tax rate is 1%; area & gt; 90ping, deed tax rate is 2%. :
Note: in Beijing, Shanghai, Guangzhou, Shenzhen and other four cities, purchase of ordinary housing enjoys the above-mentioned deed tax policy for the first suite, purchase of second suite, non residential, non ordinary housing, and the deed tax rate is 3%.
2. Value added tax and surtax
Real estate certificate less than 2 years: VAT and its additional tax rate is 5.6% (VAT rate is 5%).
Real estate certificate for more than 2 years: VAT free.
Note: in Beijing, Shanghai, Guangzhou, Shenzhen and other four cities, the VAT and additional tax rate of second-hand housing is 5.6% of the difference between the two transactions for non ordinary housing and non residential housing with real estate certificate of 2 years or more.
The calculation formula of value-added tax and its additional tax: the tax price of the house & divide; (1 + 5%) & times; 5.6%
3. Personal income tax
When selling houses, individuals need to pay personal income tax. The tax rate is 1% of the tax price or 20% of the difference between the original purchase price and the current sale price.
A house full of five can be exempt from individual income tax. That is to say, to exempt from individual income tax, it is necessary to meet two conditions at the same time: the real estate certificate has been 5 years and is the only real estate of the seller.
Second hand house involves many and miscellaneous expenses. In addition to the above several items, there are also the following expenses:
4. Intermediary fee
In the second-hand housing transactions, if the transaction is through the intermediary, the intermediary fee also needs to be paid. Generally, 1% - 3% of the transaction price is levied, depending on the charging standard of the intermediary.
5. Stamp duty
Stamp tax includes transaction stamp tax and warrant stamp tax. The transaction stamp tax is 5 / 10000 of the transaction amount, and the warrant stamp tax is 5 yuan / copy.
Relevant provisions on Stamp Duty:
Non residential: transaction stamp tax = assessment price of Local Taxation Bureau or