What is the standard of second-hand housing transfer between relatives? In addition to the addition and subtraction of the names of husband and wife, other situations require the normal collection of the share of taxes and fees, mainly including value-added tax and its surtax, personal income tax. The calculation method should be combined with the actual situation, and the collection standard of personal income tax should be understood.
1. The collection standards of value added tax and its surcharges are as follows:
Value added tax and its additional tax
Ordinary residence:
(2.05)% & divide time
Buy time & Ge; 2 years: exempt
Non ordinary residence:
Buy time < 2 years: (tax pricing & divide; 1.05) & times; (5% + 0.55%)
Purchase time & Ge; 2 years: [(tax pricing - purchase price) & divide; 1.05] & times; (5% + 0.55%)
2. The collection standard of individual income tax is as follows:
Ordinary residence:
Time to buy:
1) Optional full amount (approved price - VAT on this transaction) & times; 1% (full payment of individual income tax shall be calculated by subtracting VAT, and additional tax cannot be reduced)
2) Optional profit 20%
Buy time & Ge; 5 years:
1) Optional full amount (approved price - VAT on this transaction) & times; 1%
2) Optional profit 20%
3) Individual income tax exemption according to the family's only housing
Non ordinary residence:
Buy time & lt; 5 years:
1) Optional full amount (approved price - VAT on this transaction) & times; 2% (full payment of individual income tax shall be calculated by subtracting VAT, and additional tax cannot be reduced)
2) Optional profit 20%
Time to buy & Ge; 5 years
1) Optional full amount (approved price - VAT on this transaction) & times; 2% (full payment of individual income tax shall be calculated by subtracting VAT, and additional tax cannot be reduced)
2) Optional profit 20%
3) Individual income tax exemption according to the family's only housing
3. Collection standard of gift tax:
Gift between lineals: the advantage is that the tax to be paid this time is only 3% of the deed tax, and when selling the house, the date of the house property certificate can be traced back; however, if it is not the only case in five years when selling the house, then it is necessary to pay 20% of the individual income tax.