Second hand housing transaction refers to the transaction that has been prepared in the real estate trading center, completed the initial registration and total registration, and listed again. Second hand housing is relative to the commercial housing in the hands of developers, which is commonly known as the secondary market of real estate property rights transaction. So how much should the transfer fee of second-hand housing be? Second hand housing transfer buyers should pay attention to what?
Transaction tax
1. Business tax (5.65% paid by the seller)
According to the notice on adjusting the business tax policy of individual housing transfer issued by the Ministry of Finance on March 30, 2015, from March 31, 2015, individuals will purchase houses less than 2 years for external sales, and collect business tax in full. In other words, no longer distinguish between ordinary housing and non ordinary housing, individuals will buy less than 2 years of housing sales should be fully charged with business tax. If an individual sells a non ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house. If an individual sells ordinary houses for more than 2 years (including 2 years), business tax shall be exempted.
2. Personal income tax: (1% of the total transaction rate or 20% of the difference between two transactions paid by the seller)
The income tax on the transfer of individual housing shall be paid for the sale of non exclusive housing by the family. There are two conditions here: one is the only house of the family; the other is that the purchase time is more than 2 years. If both conditions are met, individual income tax can be exempted; if either condition is not met, individual income tax must be paid. Note: if it is the only house of the family, but the purchase time is less than 5 years
If the property can be purchased again and the property right can be acquired within one year, the tax deposit can be returned in whole or in part. The specific amount of refund is 1% of the lower transaction price of two sets of real estate. Note: the Local Taxation Bureau will check whether there are other properties in the name of the seller's husband and wife as the basis for the family's only residence, including the houses that have been registered by the housing management department (excluding non residential properties) although the property right certificate has not been decentralized. Another note: if the property sold is non residential property, personal income tax should be paid in any case. Moreover, in the process of Taxation, the local tax bureau must levy 20% of the difference in the payment of business tax.
3. Stamp duty: (tax rate 1 & permil; half for buyer and half for seller)
However, since 2009, the state has temporarily exempted the levy.
4. Deed tax: (base tax rate 3%, preferential tax rate 1.5% and 1% 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 the ordinary residence with an area less than 90 square meters for the first time, 1% of the total transaction amount shall be paid. If the buyer purchases the ordinary residence with an area more than 90 square meters (including 90 square meters) for the first time, 1.5% of the total transaction amount shall be paid. Note: the first purchase and ordinary residence can enjoy the preferential treatment at the same time. The preferential treatment of deed tax is calculated by individuals. As long as the deed tax is paid for the first time, the preferential treatment can be enjoyed. If the property purchased by the buyer is non ordinary residential or non residential, the buyer shall pay 3% of the total transaction amount.
5. Surveying and mapping fee
36 yuan / m2 total amount = 1.36 yuan / m2 * actual surveying and mapping area (after April 2008, the new policy of housing reform housing surveying and mapping fee standard: 200 yuan for an area less than 75 square meters, 300 yuan for an area more than 75 square meters and 144 square meters, 400 yuan for an area more than 144 square meters). Generally speaking, housing reform housing needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping seal of the Municipal Housing Administration Bureau on the certificate of origin.
6. Total transaction fees of second hand housing
Residential 6 yuan / m2 * actual surveying and mapping area, non residential 10 yuan / m2
7. Registration fee: (cost)
80 yuan, CO ownership certificate: 20 yuan. Materials required: (1) the Local Taxation Bureau needs a set of ID cards and household register copies of the seller's husband and wife (if the seller's husband and wife are not in the same household register, a set of marriage certificate copies), a set of buyer's ID card copies, an online sales agreement, and a set of real estate certificate copies (if the seller's spouse has died, a death certificate from the police station is also required) (2) the housing authority needs to sign one online sales agreement, two original house property certificates, two new surveying and mapping drawings, and copies of tax exemption certificate or tax payment certificate; for provincial housing reform, it also needs two original confirmation forms of purchased public housing and attached table 1. Note: when transferring the ownership of the housing reform, the spouse needs to sign together; if the spouse has died but has used his working years, if it is after the housing reform, it needs to do the inheritance notarization before the transaction transfer; if it is before the housing reform, it should submit the original death certificate issued by the police station. Two copies of "confirmation form of purchased public housing" shall be filled in for provincial housing reform houses, which shall be sealed and confirmed by the unit and provincial housing reform office, and the original bills of housing reform shall be submitted.
Tax calculation:
buyer:
1. Deed tax: transaction price or appraisal price (the higher) & times; 1.5% (for commercial housing, the tax rate for second purchase or more than 144 square meters is 3%)
2. Transaction service fee: building area (M2) & times; 3 yuan
3. Transaction stamp duty: transaction price or appraisal price (higher) & times; 0.05%
4. Property right transfer registration fee: 50 yuan (for each additional person, 10 yuan, 80 yuan for the buyer)
seller:
1. Transaction service fee: building area (M2) & times; 3 yuan
2. Transaction stamp duty: transaction price or appraisal price (higher) & times; 0.05%
3. Land transfer fee: transaction price or appraisal price (higher) & times; 1%
4. Distressed housing: transaction price or appraisal price (higher) & times; 1%
5. Commercial housing: the land transfer fee shall be calculated according to the benchmark land price & times; 3% & times; the construction area of unpaid land transfer fee
6. Apportioned expenses: transaction price / total area & times; apportioned area & times; 10% (below 10th floor) transaction price / total area & times; apportioned area & times; 20% (above 10th floor)
7. Personal income tax: transaction price or appraisal price (the higher) & times; 1% (the housing reform house has been in self use for five years and is the only living house exempted)
8. Business tax and surtax: transaction price or appraisal price (the higher) & times; 5.5% (property certificate or deed tax payment certificate less than five years at the time of purchase)