Although the second-hand house has paid a lot of taxes at the beginning of the purchase, but in the transaction of the second-hand house, you still need to pay a certain amount of tax. Do you know what the way to pay taxes on second-hand housing? In order to help you better understand the second-hand housing tax knowledge, I compiled the relevant content, hoping to help you.
1、 How to pay taxes on buying second-hand houses
First, how much tax should be paid for the transaction transfer of the second-hand house
1. Deed tax: current policy: 1% below 90% for residential buildings; 1.5% for 90-144 residential buildings; 3% for the rest, whether residential or non residential
2. Business tax: ordinary residential property certificate issued within 2 years, according to the transaction price (if the transaction price is obviously low, according to the evaluation price. Business tax is levied at 5.5% of the difference between the original purchase price and the original purchase price of the property; the sales tax is exempted if the ordinary residential property certificate is sold after two years; the business tax is levied at 5.5% of the transaction price if the non residential real estate certificate is sold within 5 years after the issuance of the non residential real estate certificate, and the business tax is levied according to 5.5% of the difference between the transaction price and the original transaction price.
3. Income tax: if the house property certificate is issued within 5 years, the income tax will be levied according to 1% of the transaction price (or 20% of the difference between the transaction price and the original transaction price); if the house property certificate is sold after 5 years, if it can be proved that the seller is selling the only house for family living, the income tax can be exempted!!
4. Stamp duty: residence less than 90 square meters is exempted; others are charged by 0.05% of transaction price!!
5. Assessment fee: within 5 & permil; generally. The specific rates vary from place to place! (there are three situations: if there is no mortgage, it may not be necessary to assess, so there is no need for assessment fee; for mortgage, it is possible that the intermediary fee has already included in the assessment fee; or it may be that the real estate trading center directly collects from the applicant when the transaction is transferred. )
2、 What is a second-hand house
Second hand house is a real estate which has been registered in the real estate trading center, completed the initial registration and general registration, and was listed again for trading. It is relative to the commercial housing in the hands of developers, is the common name of the tertiary market of real estate property right transaction. It includes commercial housing, second-hand public housing which is allowed to be traded on the market (housing reform housing), housing to solve difficulties, housing demolition, self built housing, affordable housing, price limited housing.