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Second hand house seller package transfer what meaning? What are the transfer fees of second-hand ho

recently, many people asked the seller of second-hand housing what the transfer of ownership means. In fact, this package transfer is a kind of preferential treatment for both the buyer and the seller, that is, some fees of house transfer are included in it, and there is no need to pay additional fees. The following small series will let you know what the transfer fees of second-hand housing have?

Transfer fee:

(1) Deed tax: 1% for the first purchase under 90 m2; 1.5% for 90-140 m2; 3% for above 140 m2, to be borne by the buyer.

(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 5.5% of the house price. The Seller shall undertake.

(3) Land value-added tax: the property right of the house will be exempted for five years. If the property right is less than five years, it will be paid at 1% of the house price. The Seller shall undertake.

(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) House transaction service charge: it shall be paid according to the building area of 6 yuan / square meter and borne by both parties.

(6) Property registration fee: 80 yuan. Buyer's responsibility.

(7) Housing evaluation fee: 0.5% of the assessment amount shall be paid to the buyer.

2. In the transaction of non ordinary residence, the deed tax shall be paid at 5% of the house price. No matter whether the property right has been obtained for less than five years, the sales tax, land value-added tax, income tax and stamp tax of 10% of the total amount shall be paid according to the regulations. The service charge for house transaction shall be paid at 1.9% of the house price, and the others shall remain unchanged.

Package transfer means that the seller bears the cost of house transfer.

There is a need to transfer the ownership of the house:

a. Business tax (tax rate 5.55% paid by the seller)

According to the 2010 new real estate policy, business tax will be levied in full for non ordinary residential buildings whose purchase time is less than 5 years, business tax will be levied according to the price difference between two transactions for the non ordinary residential buildings whose purchase time is less than 5 years, and the business tax for ordinary residential buildings whose purchase time is more than 5 years.

There are two main points here. ① if the purchase time is more than five years, the property right certificate, the deed tax invoice and the bill (the special bill for the income from the sale of state-owned housing for the housing reform house) are the three kinds of certificates, which are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, the deed tax invoice is earlier than the property right certificate, and the earliest one in the housing reform is the deposit bill received by the housing reform. ② Whether the property sold is ordinary residence or non ordinary residence.

In addition, if the property sold is non residential, such as shops, offices or workshops, it is not necessary to demonstrate whether the business tax should be fully levied in five years.

b. Personal income tax (tax rate: 1% of the total transaction amount or 20% of the difference between two transactions)

The collection condition is that the income tax of individual housing transfer should be paid when the non exclusive housing is sold by family as a unit. There are two conditions here: ① the family's sole residence; ② the purchase time is more than five years. If the two conditions are met at the same time, the individual income tax can be exempted; if any of the conditions is not met, the individual income tax must be paid. Note: if it is the only residence of a family, but the purchase time is less than 5 years, the tax deposit shall be paid in the form of tax deposit. If the real estate can be purchased again within one year and the property right is obtained, the tax deposit can be returned in whole or in part, and the specific refund amount shall be 1% of the lower transaction price of the two houses.

Note: the Local Taxation Bureau will examine whether there are other real estate under the name of the seller and his wife as the sole residence of the family, including the housing (excluding non residential real estate) which has been registered by the housing management department although the property right certificate has not been delegated.

Another note: if the property sold is non residential, individual income tax will be paid regardless of the situation. And the local tax bureau in the process of tax collection for business tax payment balance, personal income tax must also levy 20% of the difference.

c. Stamp duty (tax rate is 1% and the buyer and the seller are each half), but since 2009, the state has temporarily exempted it.

d. Deed tax (benchmark tax rate 3%, preferential tax rate 1.5% and 1% to be paid by the buyer)

Collection method: 3% of the total transaction amount shall be collected according to the benchmark tax rate. If the buyer purchases ordinary residential buildings with an area less than 90 square meters for the first time, 1.5% of the total transaction amount shall be paid if the buyer first purchases ordinary houses with an area of more than 90 square meters (including 90 square meters).

Note: the first time purchase and ordinary residence can enjoy the preferential treatment. The concession of deed tax is calculated on an individual basis. As long as the first payment of deed tax is made, the concession can be enjoyed. If the property purchased by the buyer is non residential or non residential, 3% of the total transaction amount shall be paid.

e. Surveying and mapping fee 1.36 yuan / m2, total = 1.36 yuan / m2 * actual surveying and mapping area

Generally speaking, the housing reform is needed to survey and mapping, if the certificate of origin of commercial housing does not have the surveying and mapping chapter of Jinan Housing Administration Bureau, it also needs surveying and mapping.

f. Total transaction fee of second-hand house: 6 yuan / m2 for residence * 10 yuan / m2 for non residential area

g. Registration fee: 80 yuan; CO ownership certificate: 20 yuan

2. Materials required (1) the Local Taxation Bureau needs a set of ID card and household register copy of the seller's husband and wife (if the seller's husband and wife are not in the same household register, a copy of marriage certificate), a copy of the buyer's ID card, an online signed sales agreement, and a copy of the house property certificate (if the seller's spouse has died, a death certificate from the police station is also required)

(2) the Housing Management Bureau needs to sign a sales agreement, an original house property certificate, two new surveying and mapping drawings, and a copy of tax exemption certificate or tax payment certificate; if the provincial housing reform is carried out, two original copies of the confirmation form for purchased public housing and the first schedule are required.

Note: when the house ownership is transferred, the spouse should sign together; if the spouse has passed away but has used his length of service, if it is after the housing reform, it is necessary to do inheritance notarization before transaction transfer; if before the housing reform, the original death certificate issued by the police station should be submitted. Two copies of the confirmation form of purchased public housing should be filled in for the housing reform directly under the provincial government, which should be sealed and confirmed by the unit and the provincial housing reform office, and the original of the original bill of housing reform should be submitted.

It can be seen from the above that the seller has included all the expenses. Of course, it has deducted from the profit of the house selling. It is also to facilitate the transaction of the house selling business. There are a lot of taxes involved. Of course, it is better to find a reliable intermediary to ensure the completion of the transaction. Find out more about the law.