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How much deed tax should Beihai pay? How to calculate the deed tax

How much deed tax should Beihai pay? How to calculate the deed tax

4hw.com.cn: deed tax is a change in housing transactions and a tax levied in a certain proportion of house prices. Many friends have to pay deed tax when buying a house in Beihai. How much deed tax do you pay when buying a house in Beihai? How to calculate the deed tax? Let's have a look.

1、 How much deed tax should Beihai pay for buying a villa?

1. In Beihai, a transaction fee of 2.5 yuan square meters will be paid. This fee only calculates the building area of the villa, excluding the garden and the parts not included in the building area, such as the basement with a floor height of less than 2.8 meters.

2. The contract printing fee of 0.05% of the house price in Beihai and the notarization fee of 0.15% of the total price.

3. In Beihai, a transaction registration fee of 200 yuan, a drawing fee of about 500 yuan, a warrant stamp tax of 5 yuan and a deed tax of 3% of the house price. In addition, a land price tax of 3% of the house price should be paid.

seller

4. In Beihai, the transaction fee of 2.5 yuan square meters, the contract printing fee of 0.05% of the house price and the notarization fee of 0.15% of the total price.

5. In Beihai, if the transaction is carried out less than 5 years after the villa is purchased, the difference tax of 5% of the difference between the house sales income minus the house purchase price shall be paid.

6. In Beihai, selling a house naturally requires the payment of personal income tax, which is paid according to 20% of the balance of the house purchase price and reasonable expenses.

7. In Beihai, a comprehensive tax of 5% of the house price also needs to be paid by the seller.

8. In Beihai, another tax to be paid by the seller is the land value-added tax newly collected on June 1, 2005. The specific collection method of the tax is as follows: if the villa has been transferred for more than 5 years, it belongs to self occupied real estate according to the audit results of the tax department and is exempted from individual income tax; If it is transferred within 3 to 5 years, the tax will be reduced by half; For the transfer within 3 years, the individual income tax of the value-added part of the villa will be levied in full.

If the seller is within 3-5 years, the land value-added tax will be halved. If it is transferred after 5 years, the land value-added tax can be exempted after determining that the villa is self occupied.

2、 How to calculate the deed tax on buying villas in Beihai?

In Beihai, the villa deed tax should be classified. The following are the details of three categories:

1、 Single family villa:

1. Land value added tax: (selling price - original purchase price - original house purchase deed tax - business tax of this transfer) & times; (30%-60%)。

2. Personal income tax: [(selling price - original purchase price - original house purchase deed tax - business tax on this transfer) & times; (30% - 60%) - purchase and sale cost - decoration cost - loan interest rate] & times; 20%。

3. In Beihai, because the individual income tax of single family villas is imposed by 20%, the cost more than ordinary houses is the land value-added tax.

2、 Townhouse, superposition and double villa:

1. Beihai land value added tax: (selling price - original purchase price - original house purchase deed tax - business tax on this transfer) & times; (30%-60%)。

2. Beihai personal income tax: [(selling price - original purchase price - original house purchase deed tax - business tax on this transfer) & times; (30% - 60%) - purchase and sale cost - decoration cost - loan interest rate] & times; 20% or 1% or 2% of the total amount can be selected.

3. The land value-added tax shall be reduced by half if it has been in Beihai for more than 3 years but less than 5 years; No land value-added tax shall be levied if it has been for more than 5 years; If the house is the only one and has been for more than 5 years, it shall be exempted from both, and only the business tax of this transfer shall be paid.

4. In addition, it also needs to pay: the transaction handling fee of 2.5 yuan square meters, the contract printing fee of 0.05% of the house price and the notarization fee of 0.15% of the total price, 20% of the balance of the house purchase price and reasonable expenses according to the house sales income, and the comprehensive tax of 5% of the house price also needs to be paid by the seller.