The sale of houses is also very common for us, especially some transfer procedures of second-hand houses need to be handled, because many friends now buy second-hand houses. So what is the process of house sale transfer? How to pay the tax for the transfer of the house? Next, let's take a look.
Transfer process of house sale:
1. In fact, the house sale between private parties needs to go through the transfer formalities of the real estate certificate with the housing authority of the local government. The buyer and the seller (if the seller is married, both husband and wife must arrive) apply for the transfer formalities of the real estate property right with the sales agreement, the ID card of both parties (both husband and wife of the seller need to have the household register) and the original house ownership certificate to the real estate transaction authority And declare the transaction price.
2. The relevant real estate transaction management department shall, according to the needs (actually, it is necessary, because the real estate transaction management department is generally in partnership with the real estate evaluation agency), require the price evaluation of the real estate traded.
3. The buyer shall pay the deed tax to the financial department, and the Seller shall report and pay the business tax and personal income tax to the local tax bureau (preferential policies are available according to the situation). Any buyer and seller (or one party may be agreed in the contract or agreement) shall pay the transaction fee and cost fee to the real estate transaction management department.
4. We are waiting for the "house ownership certificate", and then the buyer holds the new "house ownership certificate" and the original "land use certificate" to go to the land and resources management department to handle the formalities of land use right change, cost, and get the new "land use certificate".
How to pay the tax for the transfer of the house?
1. Cost: 80 yuan.
2. Deed tax: if the legal heir inherits the real estate, the deed tax shall be exempted; if the non legal heir accepts the ownership of the land and house according to his will, the deed tax shall be 1.5%.
3. Business tax: 5.55% shall be paid, but business tax shall be exempted for the transfer and sale of ordinary residence with purchase time more than 5 years.
4. Personal tax: at present, it is exempt, but if the property is sold after inheritance, 20% of the house price shall be paid. If the inherited property has been for five years and only one house for the family, it is also exempt from personal tax.
5. Transaction fee: 5 yuan / square meter.
6. Notarization fee: the notarization fee for the right of inheritance shall be charged at 2% of the evaluation price of the real estate inherited by the successor, and shall not be less than 200 yuan.
To sum up, the above is our introduction about the transfer process of house sales? The whole content of how to pay the tax for the transfer of buying and selling houses, in fact, the problem of buying and selling houses has always been the concern of all of us, because it is often encountered in our life. So if we have to pay some fees when we go through the transfer process, we have to be prepared.