In recent years, the fastest rise is the house price. I remember that when I first came to Changsha, the house price was 5000-6000, and now it has risen to 10000, and the location is not very good. A friend of mine chose to buy a second-hand house based on the comprehensive geographical location and traffic conditions. So how about 2019 second-hand house purchase tax? Small series with you to understand the second-hand housing transaction tax calculation method.
What is the second-hand housing transaction tax?
The second-hand house transaction tax refers to the fee you need when you buy the second-hand house. Generally, you can get the house property certificate after paying the fee. Generally, the tax department in your area will levy various taxes on the buyer and the seller. The buyer refers to the person who buys the second-hand house, and the seller refers to the person who sells the second-hand house. Among them, the second-hand house transaction tax includes value-added tax, which was previously known as the original business tax, personal income tax, land value-added tax, stamp tax, urban maintenance and construction tax, deed tax, education surcharges and other related costs. Anyway, there are many charging items. It is understood that land value-added tax will be exempted if the residence is transferred by individual residents, and the standard of customized local tax departments will be taken as the benchmark.
How to calculate the second-hand house transaction tax in 2019?
In 2019, no relevant policies have been issued for the second-hand housing transaction tax, so the previous calculation method is used for calculation. The specific calculation method is as follows:
1. If it is the seller and the buyer who purchase the ordinary residence, they need to pay different deed tax fees as follows:
(1) The seller: the Seller shall pay 5.6% tax rate if he has not bought the house for two years; the Seller shall pay 1% tax rate if he has bought the house for two years but not for five years; the seller who has bought the house for five years and is the only house can be exempted from tax due to other reasons; the seller who has bought the house for five years but not the only house shall pay 1% tax rate if he has multiple houses.
(2) Buyer: the buyer needs to pay a 1% tax rate for the purchase of property below 90 square meters; the buyer needs to pay a 1.5% tax rate for the purchase of property above 90 square meters and the only housing; the buyer needs to pay a 2% tax rate for the purchase of property above 90 square meters if it is not the only housing; the buyer needs to pay a 3% tax rate for the purchase of commercial housing or corporate property rights.
2. The second-hand housing transaction business tax rate is 5.65%. The business tax is paid by the seller and does not need to be paid when buying a house.
Calculation method of personal income tax for second-hand housing transactions:
(1) Within two years of ordinary residence: {income from house sales - total amount of house purchase - (business tax + urban construction tax + education surtax + stamp tax)} & times; 20%;
(2) Ordinary residence with more than 2 years (including) and less than 5 years: (income from house sales - total purchase amount - stamp duty) & times; 20%.
(3) Sale of public housing: within 5 years (income from sale of housing - economic house price - land transfer fee - reasonable fee) & times; 20%, of which economic house price = building area & times; 4000 yuan / m2, land transfer fee = 1560 yuan / m2 & times; 1% & times; building area. (4) It is not the only house in the family that is sold. The individual income tax shall be levied at 1% of the purchase price.
Second hand house transaction fee calculation method:
According to the construction area of 2 yuan / square meter & times;, if your family buys a house of 70 square meters, it needs to pay 140 yuan service fee.
Second hand housing transaction business tax calculation method:
(1) 'if an individual purchases housing for less than 2 years and sells it to the outside world, business tax shall be levied in full;
(2) If an individual sells the non ordinary housing purchased for more than two years (including two years), business tax shall be levied according to the difference between the sales revenue and the purchase price of the housing;
(3) Business tax shall be exempted for individuals who will purchase ordinary houses for more than two years (including two years) for sale. '
(4) (latest) within 2 years: the total amount of housing appraisal & times; 5.6%; no business tax for ordinary residential buildings of 2 years or more.
Calculation method of value-added tax on second-hand housing transactions:
Value added tax is determined according to the local economic conditions. For example, if the value-added tax of Beijing, Shanghai, Guangzhou and Shenzhen purchases the housing for sale for less than 2 years, the value-added tax shall be paid in full at the rate of 5%. Therefore, it is based on the local actual situation.
Second hand house transaction house ownership registration fee:
The second-hand house transaction house ownership registration fee needs 80 yuan, of which the total ownership certificate needs 20 yuan.
Notarization fee for second-hand house transaction and sales contract:
Only when the sales contract needs to be notarized can it be paid, which is calculated by 0.3% of the total transaction value of the house.
The above is the second-hand housing transaction tax related calculation method, specific to the actual standards of the local government, the above content is only for reference.
How much does 400000 second-hand house transfer fee need?
If you buy 400000 second-hand houses, the most worry is how much the transfer fee is. Generally, it is calculated according to the number of years of the house. If the remaining living years are still relatively long, the transfer fee will be a little more. If the remaining living years are not long, only a few years, the transfer fee will be less. If the house is sold to you after five years, there is no need to pay business tax, just 3% deed tax. If the house is a new house after less than two years of sales, it needs to be calculated according to 10% of the total house price. In this way, 400000 houses need about 40000 yuan of tax in Jiaonan.
The above taxes on the transfer fee of 400000 second-hand houses are for reference only. The transfer fee paid by the first tier and second tier cities will be different, and the actual local payment will be taken as the standard.
Summary: the above is about the second-hand housing transaction tax and transfer fee calculation.