Do the friends who buy a house for the first time feel that after signing the sales contract, they have no idea what they should do next? So how much is the second-hand house transfer? Second hand housing transfer to pay what tax? Don't worry, Xiaobian will bring you to understand.
Second hand housing transfer taxes are:
1. Deed tax
According to the national regulations, the sale of housing should pay deed tax to the state, whether it is the sale of commercial housing or stock housing. According to the standard of residential housing, the deed tax shall be paid at 1% - 3% of the total price of the house. If an individual purchases an ordinary house of 90 square meters or less, and the house is the only house of the family, the deed tax shall be levied at the reduced rate of 1%. The first purchase of less than 90 square meters is levied at 1% tax rate, 90-140 square meters is 1.5%, and more than 140 square meters is 3%; the second purchase is 3%, regardless of area.
2. Individual income tax paid by buyer
Individual 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 shall be exempted for individuals who transfer their only residence for more than 2 years.
3. Stamp duty (0.05% for both parties)
The value of stamp duty payable by the taxpayer is 0.05%. Stamp duty is temporarily exempted for individuals selling or purchasing houses. Only 0.05% stamp duty is charged to the buyer for secondary transfer registration.
4. Land value added tax:
Approved collection method: land value-added tax payable = taxable price & times; approved collection rate. The approved collection standard of land value-added tax in our city: 10% for shops, office buildings and hotels, and 5% for other non residential properties.
5. Registration fee
Its charging standard is divided into housing and non housing. The charge standard of individual housing registration is 80 yuan per piece, and that of non housing registration is 550 yuan per piece. Housing registration fee standard includes "housing ownership certificate" cost and "land use certificate" cost.
6. Real estate transaction fees
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 service charge of affordable housing shall be reduced by half and borne by the buyer. In other cases, the real estate transaction fee is charged at the rate of 6 yuan per square meter, 50% of which shall be borne by both parties.
7. Decal: 5 yuan / set
If you need a mortgage when you buy a house, you will also have the following expenses:
8. Assessment fee
0.5% of the appraisal result will be charged for the part below 1 million yuan and 0.25% for the part above.
9. Mortgage registration fee
The charge standard of individual housing registration is 80 yuan per piece, and that of non housing registration is 550 yuan per piece
10. Commission notarization fee
If the house needs to be notarized, a certain proportion of notarization fee should be paid. The standard of notarization fee is generally 300 yuan / two notarization certificates, and 20 yuan for each additional one. If the building needs to be redeemed, the following expenses will be incurred:
11. Guarantee fee for house redemption
Cost calculation: the owner owes 1%. The minimum charge is 2000 yuan.
12. Penalty interest for building redemption
The collection methods of different banks are different, generally 0.5% of the amount owed
13. Interest on short term loan for house redemption
Interest on short-term loans for foreclosure in one month
14. Notarization fee of sales contract
It is collected from the foreign party by the notary organ
Transfer price & times; 0.003% (transfer price & lt; 500000)
Transfer price & times; 0.0025 + 250 (500000 & lt; transfer price & le; 5 million)
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 to the foreign party when the buyer needs a loan.
Because there are too many projects involved, you can use the second-hand housing tax calculator. Baidu can search the second-hand housing tax calculator, and you can clearly know how much tax you need to pay. You can check according to the itemized expense items described above to ensure the accuracy of tax calculation.
Extended information:
The contract tax shall be paid by the buyer in the following proportion:
1. Ordinary housing should pay the contract tax of 1.5% of the transaction price or appraisal price.
2. Non ordinary housing should pay 3% of the transaction price or appraisal price of the deed tax.
Transfer fee:
(1) Deed tax: 1% for the first purchase of a house with an area less than 90 square meters; 1.5% for the house with an area of 90-140 square meters; 3% for the house with an area more than 140 square meters; 3% for the buyer (3% for the second suite);
(2) Business tax: the house property right obtained for five years shall be exempted, and the house price less than five years shall be paid at 5.8% of the house price. The Seller shall undertake;
(3) Land value-added tax; housing property rights obtained five years exemption, less than five years according to the house price 1% advance payment, according to the rate of progressive tax calculation, more refund less compensation. The Seller shall undertake;
(4) Income tax: if the property right of the house has been acquired for five years, it shall be exempted. If the property right has not been acquired for more than five years, it shall be paid according to 1% of the house price or 20% of the difference between the original value 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 paid) borne by the seller;
(5) House transaction service charge: 6 yuan / m2 of building area, to be borne by both parties;
(6) Housing property registration fee: 80 yuan. The buyer shall undertake;
(7) Housing appraisal fee: 0.5% of the appraisal amount.