Real estate transfer is a matter of concern to many people, because the down payment for buying a house is not a small amount. With all kinds of taxes, there will be a lot of money. Therefore, we have to collect all the money before buying a house. If it was difficult to do so at that time, how much would the real estate transfer cost be? What kind of tax does real estate transfer need to pay? Let's have a look.
How much does the property transfer cost?
1. Business tax. After replacing business tax with value-added tax in 2016, it is called value-added tax. We can judge whether it can be exempted by looking at the number of years of real estate certificate. According to the regulations, individuals who have signed the transfer contract before April 30, 2016 and handle property right changes after May 1, 2016 should pay value-added tax instead of business tax. Among them, individuals who will purchase houses for more than 2 years (including 2 years) for external sales are exempted from value-added tax. If an individual sells the house for less than 2 years, he shall pay the VAT in full at the rate of 5%.
2. Deed tax. The current policies are as follows: 1% below 90 square meters for residential buildings; 1.5% between 90 and 144 square meters for residential buildings; 3% for the rest, whether residential or non residential buildings.
3. Personal income tax. If the house property certificate is issued within 5 years, the income tax shall be levied at 1% of the selling price (in some places, the income tax shall be levied at 20% of the difference between the selling price and the original selling price, or one of the two situations above); if the house property certificate is issued after 5 years, if it can be proved that the seller is selling a family living house, the income tax can be exempted!
4. Stamp duty. General residential area less than 90 square meters is exempted; others are charged at 0.05% of the sales price!
5. Assessment fee. In fact, if you do not need to transfer a mortgage, you should not need to evaluate it. The assessment fee is generally less than 5 & permil. Specific rates vary from place to place! There are three situations: if there is no mortgage, there may be no need for evaluation, so there is no evaluation fee; if there is mortgage, there may be intermediary fee including evaluation fee; or it may be that the real estate transaction core directly collects from the applicant when the transaction is transferred.
What tax does real estate transfer need to pay?
1. Deed tax: the buyer's house area is less than 90 square meters (first suite): 1% of the payment; the house area is between 90-140 square meters (first suite): 1.5% of the payment; the house area is more than 140 square meters or the second purchase (no matter how large): 3% of the payment.
2. Business tax: payer seller housing reform housing, commercial housing, ordinary residence, property certificate period less than two years: pay 5.6% of the house price; property certificate period more than two years: no business tax.
3. Business surtax: business surtax includes urban construction tax and surtax, paid by the seller; house property certificate less than two years: 0.56% of the house payment; house property certificate more than two years: no need to pay.
4. Personal income tax: payer: seller; house property certificate for more than 5 years and for housing: exempt from personal income tax; house property certificate for less than 5 years or not for housing: 1% of house payment.
5. Stamp duty: payer: buyer and seller; regardless of the number of years of house property certificate and house area: both parties pay 0.05% of the house price.
6. Surveying and mapping fee: Surveying and mapping fee payer: buyer; payment fee: 1.36 yuan / square meter; ownership registration fee and evidence collection fee: generally within 200 yuan, payer: buyer.
When we follow Xiaobian, how much does it cost to transfer property? After learning the knowledge of what taxes should be paid for house ownership transfer, we learned that we need to pay for house ownership transfer. It's not that when we pay the down payment, there will be no other money. This also leads to the phenomenon that many people are not ready for money and are anxious to raise money when they pay some taxes, so we should calculate the tax in buying a house.