My friends who buy a house for the first time don't know what to do after signing the sales contract? What are the second-hand housing transfer to hand in? How to calculate the second-hand house transfer tax? Let's have a look.
1. Deed tax
According to the national regulations, the contract tax should be paid to the state for the purchase and sale of housing, whether it is commercial housing or stock housing. The deed tax shall be paid according to 1% - 3% of the total price of the house. If an individual purchases an ordinary house with an area of 90 square meters or less, and the house belongs to the only house of a family, the deed tax shall be levied at a reduced rate of 1%. The tax rate is 1% for the first purchase of less than 90 square meters, 1.5% for 90-140 square meters, and 3% for more than 140 square meters; 3% for the second purchase, regardless of area.
2. Personal tax (paid by the buyer)
Personal income tax payable = taxable price & times; 1% (or 1.5%, 3%), ordinary housing 1%, non ordinary housing or non residential property 1.5%, auction property 3%. Personal income tax is exempt from individual income tax if the individual transfers his / her own house for more than 2 years and is the only residence in the family.
3. Stamp duty (0.05% for both parties)
The tax rate of stamp duty is 0.05%, that is, the tax payable of house buyers is 0.05% of the taxable price & times; and the stamp tax is paid by the taxpayer himself. Individual sales or purchase of housing are temporarily exempted from stamp duty. Only 0.05% stamp duty will be charged for secondary transfer registration.
4. Land value added tax:
Approved collection method: payable land value-added tax = taxable price & times; approved collection rate. The standard of land value-added tax is 10% for shops, office buildings and hotels, and 5% for other non residential properties.
5. Registration fee
The charging standard is divided into housing and non housing. The charging standard for individual housing registration is 80 yuan per piece, while that for non housing housing housing is 550 yuan per piece. The housing registration fee includes the cost of housing ownership certificate and land use right certificate.
6. Real estate transaction fee
The real estate transaction fee of the newly-built commercial housing shall be charged at the rate of 3 yuan / m2, which shall be borne by the transferor. The real estate transaction fee of affordable real estate shall be charged by half and borne by the buyer. In other cases, the handling fee for real estate transaction shall be charged at 6 yuan / m2, and 50% shall be borne by both parties.
7. Decal: 5 yuan / set
If a mortgage is required when purchasing a house, the following expenses shall also be incurred:
8. Assessment fee
0.5% of the evaluation result will be charged for the part below 1 million, and 0.25% for the above part.
9. Mortgage registration fee
The charging standard for individual housing registration is 80 yuan per piece, while that for non housing housing housing is 550 yuan per piece
10. Commission notarization fee
If the purchase needs to be notarized, a certain proportion of notarization fee should be paid. The standard of notarization fee is generally 300 yuan / two notarial certificates, and 20 yuan is charged for each additional one. If the house is to be redeemed, the following expenses will be incurred:
11. Mortgage fee
Cost calculation - the owner owes & times; 1%. The period is 3 months and the minimum charge is 2000 yuan.
12. Penalty interest for house redemption
The collection methods of different banks are different, generally charged at 0.5% of the amount owed
13. Short term loan interest
In general, the short-term loan interest of one month's redemption & repayment amount & times; 1
14. Notarization fee of sales contract
It shall be collected from the foreign party by the notary office. The collection standard is as follows:
Transfer price & times; 0.003% (transfer price & lt; 500000)
Transfer price & times; 0.0025 + 250
Transfer price & times; 0.002 + 2750 (5 million & lt; transfer price & le; 10 million)
15. Notarization fee of mortgage contract
The service fee charged by the notary office from the foreign party when the buyer needs a loan.
Because there are too many items involved, you can use the second-hand house tax calculator. Baidu can search the second-hand house tax calculator. You can clearly know how much tax you need to pay. You can check according to the subentry expense account described above to ensure the accuracy of tax calculation.
Extended data:
The deed tax shall be paid by the buyer in the following proportion:
1. Ordinary housing should pay 1.5% of the transaction price or appraisal price of the deed tax.
2. Non ordinary housing should pay the deed tax of 3% of the transaction price or evaluation price.
Transfer fee:
(1) Deed tax: 1% for the first purchase under 90 square meters; 1.5% for 90-140 square meters; 3% for more than 140 square meters (3% for the second set of housing);
(2) Business tax: if the property right of the house has been obtained for five years, if it has not been more than five years, it shall be paid at 5.8% of the house price. To be borne by the seller;
(3) Land value-added tax; the property right of the house is exempted for five years. If it is less than five years, it shall be paid in advance at 1% of the house price, and calculated according to the progressive tax rate of excess rate, and the excess shall be refunded and the deficiency shall be compensated. To be borne by the seller;
(4) Income tax: if the property right of the house has been obtained for five years, it shall be paid according to 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 according to the amount of the previous deed tax) borne by the seller;
(5) Transaction fee: 6 yuan per square meter of house area;
(6) Registration fee: 80 yuan. To be borne by the buyer;
(7) Housing appraisal fee: 0.5% of the appraisal amount.