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Second hand housing package transfer how to return a responsibility? How much is the transfer of sec

Recently, many people have asked about the transfer of second-hand housing package? Second hand housing package transfer how much money, in fact, this package transfer is a preferential for both buyers and sellers, that is, some of the costs of housing transfer are included in it, there is no need to pay additional fees.

Transfer fee:

(1) Deed tax: 1% for the first purchase of less than 90 square meters; 1.5% for 90-140 square meters; 3% for more than 140 square meters, borne by the buyer.

(2) Business tax: if the property right of the house has been obtained for five years, it shall be exempted. If the property right has not been obtained for more than five years, it shall be paid at 5.5% of the house price. The Seller shall undertake.

(3) Land value-added tax: housing property rights obtained five years of exemption, not more than five years by 1% of the house price to pay. 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) Housing transaction fee: 6 yuan per square meter of building area to be borne by both parties.

(6) Property registration fee: 80.00 yuan. The buyer shall undertake.

(7) Housing evaluation fee: 0.5% of the evaluation amount shall be paid to the buyer.

2. In the case of non ordinary residential transactions, the deed tax shall be paid at 5% of the house price. No matter whether the property right has been acquired for less than five years, the business tax, land value-added tax, income tax and ten thousandth of the stamp tax shall be paid according to the regulations. The house transaction service charge shall be paid at 1.9% of the house price, and the others shall remain unchanged.

Package transfer refers to that the seller bears the cost of house transfer.

The expenses for house transfer are as follows:

a. Business tax (5.55% paid by the seller)

According to the new real estate policy in 2010, non ordinary houses with less than five years' purchase time are subject to business tax in full, non ordinary houses with more than five years' purchase time or ordinary houses with less than five years' purchase time are subject to business tax in accordance with the difference between two transactions, and ordinary houses with more than five years' purchase time are exempt from business tax.

There are two main points: (1) if the purchase time is more than five years, we should first look at the property right certificate, then at the deed tax invoice, and then at the bills (the special bills for the sale income of state-owned housing for housing reform houses). These three kinds of certificates are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the property right certificate. The earliest time in the housing reform is the deposit bill received by the housing reform. ② Is the property sold ordinary residential or non ordinary residential.

In addition: if the real estate sold is non residential, such as shops, offices or factories, it is not necessary to demonstrate whether the business tax should be levied in full after five years.

b. 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 five 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 family's only residence but the purchase time is less than 5 years, it needs to pay in the form of tax deposit first. If it can buy the house again and obtain the property right within one year, it can refund the tax deposit in whole or in part, and the specific amount of refund is 1% of the lower transaction price of the two houses.

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.

c. Stamp duty (duty rate 1%, half for buyer and half for seller) has been temporarily exempted since 2009.

d. 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.

e. Surveying and mapping fee 1.36 yuan / m2, total amount = 1.36 yuan / m2 * actual surveying and mapping area (after April 2008, the new policy 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 but less than 144 square meters, 400 yuan for an area more than 144 square meters)

Generally speaking, the housing reform houses need surveying and mapping. If there is no surveying and mapping seal of Jinan Housing Administration Bureau on the certificate of origin of commercial houses, it also needs surveying and mapping.

f. Total transaction fee of second-hand house: 6 yuan / m2 for residence * 10 yuan / m2 for non residence

g. Registration fee (cost) 80 yuan, CO ownership certificate: 20 yuan

2. (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, a set of online signing 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.

As can be seen from the above, the seller actually includes all the expenses. Of course, the expenses are deducted from the profits of the seller's real estate sales. It is also to facilitate the transaction of the real estate sales business, which also involves a lot of taxes. Of course, it is better to find a reliable intermediary to ensure the completion of the transaction when selling the real estate. If you know more about law, you can find it.