many people don't understand how much it costs to transfer the real estate certificate within two years? How much is the second-hand house tax? Let's take a look at it.
Second hand house tax of the seller: 1. Personal income tax: transaction price or evaluation price (the higher one) & times; 1% (the house reform house has been used for five years, and is the only living house exempted),
2. Business tax and additional tax: 5.6% of the transaction price or appraisal price (the higher one) (the real estate certificate or deed tax payment certificate at the time of purchase is less than two years),
3. Transaction service fee: building area (M2) & times; 3 yuan,
4. Land transfer fee: transaction price or evaluation price (higher) & times; 1%.
Second hand house tax:
1. Transaction service fee: building area (M2) & times; 3 yuan,
2. Deed tax: 1.5% of the transaction price or the guiding price (the higher one) & times (3% for commercial housing or the tax rate greater than 144 square meters),
3. Total handling charge of second-hand house transaction: 6 yuan / m2 & times; actual mapping area non residential 10 yuan / m2 & times; actual mapping area,
4. House property right registration fee: 80 yuan total ownership certificate: 20 yuan.
Extended data:
Transaction tax:
1. Business tax (tax rate: 5.6%, paid by the seller)
According to the new real estate policy in March 2015, business tax will be levied in full for non ordinary residential buildings with less than 2 years of transfer and purchase time. Business tax will be levied on non ordinary residential buildings with more than 5 years of transfer and purchase time or ordinary residential buildings with less than 2 years of transfer and purchase time according to the difference between two transactions. Business tax will be exempted for ordinary residential buildings with more than 5 years of transfer and purchase time.
If the property sold is non residential, such as shops, offices or factories, it is not necessary to demonstrate whether the business tax will be levied in full in 5 years.
2. Personal income tax (1% of the total transaction tax rate or 20% of the difference between two transactions, paid by the seller)
3. Stamp duty (1% tax rate, half for the buyer and half for the seller)
From 2009 to now, it is temporarily exempted from collection.
4. deed tax (tax rate: 1%, 1.5%, 3%, 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, pay 1.5% of the total transaction amount.
Note: you can enjoy the preferential policy only when you buy for the first time and you have ordinary residence at the same time. The preferential policy of deed tax is calculated by individuals, and you can enjoy the preferential policy as long as you pay the deed tax for the first time. If the property purchased by the buyer is non ordinary residence or non residence, 3% of the total transaction amount shall be paid.
5. 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, the housing reform needs surveying and mapping. If the commercial housing does not have the surveying and mapping seal of the Municipal Housing Authority on the certificate of origin, it also needs surveying and mapping.
6. Total transaction fee of second-hand house: 6 yuan / m2 & times; actual mapping area: non residential 10 yuan / m2 & times; actual mapping area
7. House property right registration fee: 80 yuan co ownership certificate: 20 yuan