When dealing with real estate, the price of housing has been soaring in recent years. Many people will choose to buy second-hand houses. When dealing with second-hand houses, the transfer fee needs to be paid. How much is the tax for massaging second-hand houses?
What is the real estate transaction tax?
1. Housing appraisal fee: 0.5% of the appraisal value; 2. The deed tax for non ordinary housing transactions shall be paid at 5% of the house price. Business tax, land value-added tax, income tax and ten thousandths of stamp tax shall be paid according to the regulations no matter the ownership is less than five years.
Note: the house transaction fee shall be paid at 1.9% of the house price, and the rest shall remain unchanged.
2. Deed tax;
1% for the first purchase below 90 square meters;
90-140 square meters shall be paid at 1.5% of the house price;
Over 140 square meters shall be paid at 3% of the house price.
3. Income tax: if the property right of the house has been exempted for five years, it shall be paid at 1% of the house price or 20% of the difference between the original value of the house and the present value of the house. (the original value of the house is generally calculated based on the amount of deed tax paid on the previous road)
4. House transaction fee: 6 yuan per square meter of building area.
5. House property registration fee: 80.00 yuan.
6. Business tax: the property right of the house is exempted for five years. If it is less than five years, it shall be paid at 5.5% of the house price.
7. Land value-added tax: the property right of the house shall be exempted for five years, and 1% of the house price shall be paid for less than five years.
How to calculate the second-hand house transaction tax?
There are many taxes on second-hand housing transactions, among which the common and large amount are deed tax, business tax and personal income tax. There are not many related calculation formulas, including deed tax, personal income tax, business tax, urban maintenance and construction tax, education surtax, comprehensive land price, land value-added tax, real estate transaction fee, stamp tax and so on. In order to make it clear at a glance, Xiaobian does not explain the meaning of each tax here, but only sets out the calculation formula of the second-hand house transaction tax in Beijing one by one, so you can simply bring it in!