As the capital and sub-provincial city of Jiangsu, Nanjing is relatively developed, and many people want to buy a house in Nanjing. However, buying a house does not necessarily mean buying a first-hand house. Second-hand housing is also quite good, and the price is relatively cheap. 1. How to calculate the transaction tax of second-hand houses in Nanjing 1, business tax (the tax rate is 5.6%, which shall be paid by the seller) According to the New Real Estate Policy of March 20 15, the business tax shall be levied in full on non-ordinary houses purchased for less than 2 years, and those purchased for more than 2 years or ordinary houses purchased for less than 5 years shall be levied according to the difference between the two transactions, and ordinary houses purchased for more than 5 years shall be exempted from business tax. There are two main points here: (1) The purchase time is more than 2 years. Here, first look at the real estate license, then look at the deed tax invoice, and then look at the bill (special bill for the sale income of state-owned housing reform). These three documents 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 real estate license. The earliest time in the housing reform is the deposit bill received by the housing reform. (2) Whether the property sold is an ordinary house or an unconventional house. In addition: if the property sold is non-residential such as shops, writing rooms and factories, it is not necessary to demonstrate whether the business tax needs to be levied in full after 5 years. 2. Individual income tax (the tax rate is 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be paid by the seller). Families selling non-unique houses need to pay individual housing transfer income tax. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax. Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including the properties registered in the housing management department (excluding non-residential properties) although the property ownership certificate has not been handled. Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process. 3. Stamp duty (the tax rate is 1%, which is shared equally between the buyer and the seller) is temporarily exempted from collection since 2009. 4. Deed tax collection method (the tax rate is 1%, 1.5%, and the buyer pays 3%): 3% of the total transaction amount is collected at the benchmark tax rate; The Buyer shall pay 1% of the total transaction amount if it purchases an ordinary house with an area less than 90 square meters for the first time and an ordinary house with an area greater than 90 square meters (including 90 square meters) for the first time. Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid. 5. Surveying and mapping fee 1.36 yuan/square meter, total amount = 1.36 yuan/square meter * actual surveying and mapping area (after April 2008, the standard of surveying and mapping fee for housing reform under the new policy: 200 yuan under 75 square meters, 300 yuan over 75 square meters,1400 yuan over 44 square meters). 6. Total transaction cost of second-hand houses: residential 6 yuan/m2 × actual survey area; Non-residential 10 yuan/m2× actual survey area; 7. Property registration fee: 80 yuan * * * ownership certificate: 20 yuan; 2. Intermediary fee for second-hand housing transactions According to the relevant documents of the Price Bureau, the transaction amount of real estate is100000 yuan (including100000 yuan). If the amount exceeds100000 yuan, it will be charged at 0.5%. The service fee charged by the intermediary should be calculated according to the amount of each transaction, and should not be calculated separately by the buyer and the seller. For example, the turnover of a real estate is 6,543.8+0,000 yuan, and the calculation method of agency fee is: agency fee = 6,543.8+0,000 yuan × 3% = 30,000 yuan, that is, the total agency commission that buyers and sellers need to pay to real estate agents is 30,000 yuan. For another example, the turnover of a real estate is 1 1 10,000 yuan, and the calculation method of agency fee is: agency fee =1100× 0.5% = 55,000 yuan, that is, the total agency commission that buyers and sellers need to pay to real estate agents is 55,000 yuan. Three. Details of loan guarantee fee for second-hand housing transactions in Nanjing Regarding whether it is necessary to pay loan guarantee fee for second-hand housing transactions in Nanjing, there are the following situations: (1) If the buyer pays for the house in one lump sum, no loan is needed and no loan guarantee fee is generated. (2) Although property buyers borrow money to buy a house, they go directly to the bank for loans without going through the guarantee company, and do not pay the loan guarantee fee. (3) If the buyer needs a loan to buy a house, he needs to apply for a loan guarantee in accordance with the online signing process of Nanjing Stock House. The standard of loan guarantee fee is 500 yuan/case, plus 20 yuan file transfer fee. (4) If the buyer encounters difficulties in the process of loan and needs to apply for loan guarantee, he shall pay the loan guarantee fee. In this case, there is no specific standard for the loan guarantee fee, which shall be subject to the consensus of both parties. According to the law, there are many taxes and fees to be paid for second-hand housing transactions, including business tax and personal income tax. Those who meet the statutory conditions may be exempted from personal income tax, stamp duty and deed tax.
Legal objectivity:
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
essay
The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 4
If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%;
If it is paid according to the rental income of real estate, the tax rate is 12%.