The second-hand house transaction tax refers to the income obtained by the tax department from the seller's collection of the price difference generated by the exchange in the second-hand house transaction. There are 8 kinds of taxes, including personal income tax, land value-added tax, stamp tax, urban construction tax, education additional tax, local additional tax and deed tax. How about the second-hand house sales tax? Second hand real estate sales tax calculation method to understand.
1. Personal income tax: (1% of the total transaction tax rate or 20% of the difference between the two transactions shall be paid by the seller) the income tax on the transfer of personal housing shall be paid when the non exclusive housing is sold by the family as the unit. There are two conditions here. One is the only house for the family, and the other is the purchase time is more than 5 years. If the two conditions are met at the same time, the individual income tax can be exempted; if either condition is not met, the individual income tax must be paid.
2. Stamp duty: (the tax rate is 1% for both the buyer and the seller) however, it is temporarily exempted by the state since 2009.
3. Deed tax: (the benchmark tax rate is 3% and the preferential tax rate is 1.5% and 1% paid by the buyer) collection method: collect 3% of the total transaction amount according to the benchmark tax rate. If the buyer purchases the ordinary residence with an area of less than 90 square meters for the first time, pay 1.5% of the total transaction amount if the buyer purchases the ordinary residence with an area of more than 90 square meters (including 90 square meters) for the first time.
4. Surveying and mapping fee: 1.36 yuan / total square meter = 1.36 yuan / square meter * actual surveying and mapping area (after April 2008, the new policy housing reform room surveying and mapping fee standard: 200 yuan for less than 75 square meters, 300 yuan for more than 75 square meters and 144 square meters, and 400 yuan for more than 144 square meters) Generally speaking, housing reform needs surveying and mapping. If there is no surveying and mapping seal of Jinan Housing Administration Bureau on the origin certificate of commercial housing, it also needs surveying and mapping.
5. Total transaction fee of second-hand house: 6 yuan / m2 for residential buildings * actual mapping area, 10 yuan / m2 for non residential buildings
6. Registration fee: (cost of production) 80 yuan certificate: 20 yuan. Materials required: ⑴ the Local Taxation Bureau needs a set of copies of the identity card and household register of the seller's husband and wife (if the seller's husband and wife are not in the same household register, a set of copy of marriage certificate), a set of copy of the buyer's identity card, an online signing sales agreement, and a set of copy of real estate card (if the seller's spouse has died, a copy of death certificate of the police station is also required) (2) the housing authority needs to sign one online sales agreement, two original real estate certificates, two new mapping drawings, and two copies of tax exemption certificate or tax payment certificate; if the housing reform directly under the provincial government requires two original public housing purchase confirmation forms and schedule I.
2、 Gift transfer
1. Fees: business tax and personal income tax are exempted, but it needs to be increased (1) notarization fee of 40 yuan / m2 * area of property right certificate (3) deed tax shall be levied in full no matter what the real estate situation is, other fees are the same as normal transfer
2. Materials required: ⑴ the notary office needs a set of copies of the household register and ID card of the seller's husband and wife, a copy of the buyer's ID card, and a set of copies of the property right card. (2) the ownership can be transferred directly without going through the Local Taxation Bureau. (3) the materials needed by the housing authority are basically the same as the normal transfer of ownership, but only one original notarial certificate is needed.
3、 Inheritance and transfer
1. The costs of inheriting the real estate include: (1) notarization fee of 40 yuan / m2 * area of property right certificate; (2) inheritance notarization fee of 80 yuan / single waiver of inheritance notarization of 80 yuan / person Note: when the inherited real estate is transferred and sold again, the personal income tax is levied at 20% of the income, but as long as it is the only house for the family and the purchase is more than 5 years, the personal income tax can be exempted, and the policy of personal income tax refund is also applicable.
2. Materials required: ⑴ the notary office needs a set of death certificate, copy of property right certificate of the original property owner, and copy of ID card and household register of all parties. (2) the housing authority needs the same materials as the normal transfer, except for a notarial certificate. Note: the difficulty of inheritance lies in notarizing that all heirs give up inheritance, which requires proving that the parties are all heirs and voluntarily give up the right of inheritance.
Four. Analysis of production
Property analysis, also known as property analysis, refers to the way of agreement by the property co owners, according to certain standards, to divide the common property, which belongs to each co owner. The most common is the birth separation between husband and wife, generally there will be two cases of birth separation within marriage and divorce. The process is to go to the notary office to do the property analysis and justice before going to the housing authority to handle the transfer procedures. In addition to other materials, a copy of the divorce agreement or court judgment is also required.