The transfer of the house is a big problem that many people are concerned about. There are many problems in buying a house. How much does it cost to transfer a house? What are the taxes on house transfer? These are the topics that people pay attention to when they buy a house. Now let's take a look at the problems in the house transfer.
As mentioned just now, there are several ways for house transfer, including transfer, sale, gift, inheritance and so on. The accompanying forms of house transfer will also be very different. The process problem is a more troublesome problem. Normally, it is mainly through signing the house sales contract. After both parties apply for transfer, they can carry out the overall transaction. But in addition, they need to go to the real estate management department to map and evaluate the house. After that, they need to pay the real estate tax further and get the real estate certificate.
There will be different algorithms for shopping expenses for the shopping methods just mentioned, among which the official expenses belong to a normal expense, which needs to take into account the transaction fee, contract stamp tax, deed tax, intermediary fee, transfer fee and other related expenses, What we need to pay attention to here is that in the whole process of real estate transfer, the buyer and the seller, their respective fees will be different. For the buyer and the seller, we should fully understand the specific fees they need to pay. When there are more and more houses for the elderly and it is more and more difficult for the young to buy a house, transfer is a big problem, which includes What's more, there are three ways of shopping: one is inheritance, the other is gift, and the other is sale. There are many problems in gift.
Normal house transfer:
1. Business tax: the tax rate is 5.55%. One thing is paid by the seller. In the actual education process, it is paid by the buyer. Generally, the seller receives the net house payment. From March 31, 2015, adjust the business tax policy of individual housing transfer, in which the individual resells the purchased ordinary house.
This includes that if an individual purchases a house for less than two years and sells it to the outside world, the business tax will be levied in full. If an individual purchases a non ordinary house for more than two years and sells it to the outside world, the business tax will be exempted according to the difference between the sales income and the purchase price. If an individual purchases a common house for more than two years, the business tax will be exempted. General individual commercial housing (residence) does not collect business tax after two years, but face-to-face, it needs to collect business tax of difference department.
2. Personal income tax: the tax rate is about 1% of the total amount, or 20% of the difference between the two transactions. Strictly speaking, the amount is also paid by the seller himself, but it is actually paid by the buyer, and the collection condition is based on the family. If the house sold is not the only one, it needs to pay the income tax on the transfer of personal property. Here's the condition: one is the only house of the family, and the other is that it needs to be purchased for more than two years. If both conditions are met at the same time, the individual income tax can be exempted. If one of the two conditions is not met, it needs to be paid.
That is to say, if you buy someone else's house and he sells it to go abroad or to other cities, then this is his only house, so you can save a lot of money. Under normal circumstances, the Local Taxation Bureau will check whether there are other houses in the name of the seller's husband and wife as the basis, but the situation here is that if the house sold is non residential House type, such as facade or garage, all need to pay personal income tax. In the process of tax collection, the local tax bureau must levy 20% of the difference when paying business tax.
3. Deed tax: the benchmark tax rate is 3% and the preferential tax rate is 1.5% and 1%. In which case, the benchmark tax rate is 3% of the total transaction amount, but there is also a relatively preferential policy. If the buyer purchases ordinary houses with an area of less than 90 square meters for the first time, it can only pay 1% of the total amount. If the buyer purchases ordinary houses with an area of more than 90 square meters (including 90 square meters) for the first time, it will pay 1.5% of the total transaction amount. The bigger the house, the higher the tax.
First time purchase and ordinary housing both need to have two conditions, if they do not meet one, they need to calculate the deed tax.
4. Stamp duty: the tax rate is 1%, half for the buyer and half for the seller. However, after 2009, the state temporarily reduced the tax.
5. Surveying and mapping fee: 200 yuan for the area below 75m2, 300 yuan for the area above 75m2 and 144 m2, and 400 yuan for the area above 144 m2.
6. Other expenses: other expenses mainly include the handling fee of second-hand house transaction, 6 yuan / m2 for residential buildings * actual mapping area; 10 yuan / m2 for non residential buildings. In addition, the registration fee (cost) is 80 yuan.
2、 Transfer fee of donated property
In general, the transfer of real estate is the transfer of the house under the name of parents to their children,
The first case is to transfer the ownership in the way of transfer out, which is obviously the normal way of transaction without discrimination. The second is the Tibetan way. After 180 donation notarization, the house appraisal and appraisal will be carried out, and finally the transfer will be carried out. The fee to be charged here is 40 yuan per square meter of property right notarization fee, and then the transfer will be carried out in the way of inheritance. In the case of the death of the parents, the whole process is mainly about the way of donation, even though it is a gift, But pay personal income tax, deed tax and notarization fee. There is no business tax for the transfer of donation, because the donation is considered as the act of free donation, so the donee needs to pay personal income tax, and the donation transfer also needs to pay notarization fee.