when buying and selling houses, we have heard about the transfer of the House package. What do you mean by the transfer of the House package? What is the cost of house transfer? Come and have a look.
The expenses for house transfer include:
a. Business tax (tax rate 5.55% to be paid by the seller)
According to the new property policy of 2010, the business tax shall be levied in full for the non ordinary residence whose purchase time is less than 5 years. The business tax shall be levied according to the difference between two transactions for the non ordinary residence whose purchase time is more than 5 years or for the ordinary residence whose purchase time is less than 5 years. The business tax shall be exempted for the ordinary residence whose purchase time is more than 5 years.
There are two main points here: (1) if the purchase time is more than 5 years, first look at the property right certificate, then look at the deed tax invoice, and then look at the bill (for housing reform, look at the special bill of state-owned housing sales income). These three kinds of certificates are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, the deed tax invoice is earlier than the property right certificate, and the earliest time in the housing reform is the bill of deposit received by the housing reform. ② Is the property sold ordinary or non ordinary.
In addition: if the property sold is non residential, such as shops, offices or factories, it is not necessary to demonstrate whether business tax will be levied in full in 5 years.
b. Personal income tax (tax rate 1% of the total transaction amount or 20% of the difference between two transactions paid by the seller)
The income tax on the transfer of personal housing shall be paid for the sale of non exclusive housing by families. There are two conditions here: (1) the only house for a family; (2) 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. Note: if it is the only residence of a family but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If it is able to re purchase the real estate and obtain the property right within one year, it can return the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of the two sets of real estate.
Note: the Local Taxation Bureau will check whether there are other real estate in the name of the seller's husband and wife as the basis of the family's only residence, including the housing (excluding non residential real estate) that has been registered by the housing management department although the property right certificate has not been released.
Note: if the property sold is non residential property, personal income tax shall be paid in any case. In addition, the Local Taxation Bureau must levy 20% of the difference in the payment of business tax.
c. Stamp duty (the tax rate is 1% for both the buyer and the seller) is temporarily exempted since 2009.
d. Deed tax (base tax rate 3% preferential tax rate 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, 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.
e. Surveying and mapping fee 1.36 yuan / 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, 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.
f. Total transaction fee of second-hand house: 6 yuan / m2 for residential buildings * 10 yuan / m2 for non residential buildings with actual mapping area
g. Registration fee (cost of production) 80 yuan co ownership certificate: 20 yuan
2. Required materials (1) the Local Taxation Bureau needs a set of copies of the identity card and the 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 copies of the marriage certificate), a set of copies of the buyer's identity card, an online signing sales agreement, and a set of copies of the real estate card (if the seller's spouse has died, a copy of the 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.
Note: the spouse is required to sign in person when transferring the house for housing reform; if the spouse has passed away but has used his working experience, if it is after housing reform, it is necessary to carry out inheritance notarization before transferring the house; if it is before housing reform, the original death certificate issued by the police station shall be submitted. In addition, two copies of the confirmation form of purchased public housing shall be filled in for the housing reform directly under the provincial government, sealed and confirmed by the unit and the housing reform office directly under the provincial government, and the original bill of housing reform shall be submitted.