Explanation on real estate transaction tax and personal income tax deduction
Second-hand housing transaction taxes mainly include business tax, personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge, deed tax and so on. Urban maintenance and construction tax and education surcharge shall be exempted together with business tax. Among them, the taxes and fees that the seller needs to pay include business tax, personal income tax, land value-added tax, stamp duty, urban construction tax and education surcharge. The taxes and fees that buyers need to pay are deed tax and stamp duty.
1, business tax
According to the regulations, the business tax rate is 5.6%. Business tax is levied in full on non-ordinary houses sold for less than 2 years, on non-ordinary houses sold for more than 2 years, or on ordinary houses sold for less than 2 years, according to the difference between the two transactions, and on ordinary houses sold for more than 2 years, business tax is exempted. If the property sold is non-residential, such as shops, offices, factories, etc., regardless of whether it has been more than 2 years, business tax will be levied in full.
2. Personal income tax
According to the provisions of the individual income tax law, the income obtained by individuals from selling their own houses shall be subject to individual income tax according to the item of "income from property transfer", and the tax rate is 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions. At the same time, those who meet the family's only residence and purchase for more than 5 years can be exempted from personal income tax, and those who do not meet any conditions must pay personal income tax. If the property sold is a non-residential property, personal income tax will be paid under any circumstances.
3. Land value-added tax
The tax basis of land value-added tax is the value-added amount obtained by taxpayers in transferring real estate, and it is calculated and levied at a progressive tax rate of 30%-60%. Deduction items include the original price of real estate and taxes related to real estate transfer. Individuals who transfer purchased ordinary standard houses shall be exempted from land value-added tax. Ordinary standard rooms refer to residential rooms except villas, resorts and serviced apartments. Individuals who transfer villas, resorts and serviced apartments that have lived for more than five years (including five years) are exempt from land value-added tax; Those who have lived for three years but less than five years will be subject to land value-added tax by half.
4. Urban construction tax, education surcharge and local tax surcharge
Urban construction tax is 7% of business tax; The education surcharge is 3% of the business tax.
5.stamp duty
The signed real estate sales contract belongs to the tax item of "property right transfer document", and the decal tax is calculated according to the amount contained in the contract. Every time the real estate license is posted in 5 yuan.
6. Deed tax
According to the regulations, the deed tax shall be paid by the buyer. The deed tax payable shall be calculated and levied according to the transaction price and tax rate of the house. The tax rate is as follows: individuals purchase non-ordinary housing at a tax rate of 4%. Individuals purchase ordinary houses and affordable houses for their own use for the first time, and if the area exceeds 90 square meters and is less than 140 square meters, the tax rate will be halved by 3%; If it exceeds140m2, it will be levied at 3%; If an individual purchases an ordinary house of 90 square meters or less for the first time, it will be levied at the tax rate of 1%. If there is an existing house under the name, it will be levied at 3% if it is purchased again.
7. In addition to the above-mentioned main taxes and fees, there will be some expenses in the second-hand housing transaction, such as appraisal fee (up to five thousandths, which shall be borne by the buyer), registration fee (80 yuan * * *, production fee of title certificate 10 yuan, which shall be borne by the buyer) and agency fee (borne by the buyer and the seller).
When buying a second-hand house, you can refer to the above regulations and calculate the taxes that should be paid.
The tax reference is as follows:
Check 20 yuan.
Transaction price of notarization fee *0.3%
Business tax: transaction price *5.6%
1, ordinary residence for 5 years (including 5 years) is exempted.
2, ordinary residential less than 5 years, the full levy.
3, non-ordinary residential 5 years, the difference is levied.
4, 5 years of non-ordinary residential, full levy.
Personal income tax: transaction price * 1%
1, the ordinary residence is 5 years (including 5 years), and it is the only residence of the seller's family, which is exempted.
2. Non-residential (no annual limit) is levied at 1% of the transaction price.
3. The transfer of donated houses will be levied at 20% of the difference.
4, direct gift, see the old card, free of 5 years.
Deed tax:
1, and the transaction price is * 1%. If the buyer does not have the only house, it will be levied at 3% of the transaction price.
2. For ordinary houses with transaction price of * 1.5% and more than 90 square meters but less than 144 square meters, if it is verified that the buyer is not the only house, it will be levied at 3% of the transaction price.
3. Transaction price *3%, (144 m2 or more inclusive)
Land income:
The transaction price *0.5% will be levied for housing reform.
Land value-added tax:
1, the transaction price * 1%, and the residence is tax-free.
2, non residential, full levy (no annual limit), "value-added" by 30%.
Stamp duty: transaction price *0.05%
1, residential category, temporarily exempted.
2. Donation, non-residential and requisition (0.05% for both parties).
Transfer fee:
1, with an area of *2.5 yuan/m2, and purchased public houses (reformed houses, directly managed public houses, affordable houses and fund-raising houses).
2. Area *6 yuan/m2, commercial house.
3. Area *8 yuan/m2, villa and non-residence.
Property right transfer registration fee:
1, 80 yuan/Ben, residence and supporting garage.
2.550 yuan/book, non-residential and non-supporting garage.
3. 10 yuan/Ben, * * * with certificate.
Stamp Duty: 5 yuan/piece.
For example, the house price of 400,000 yuan, 5.6% = 22,400.00 yuan.
Real estate transaction tax and personal income tax deduction
Problem description: It sells for 650,000 now. Heroes, what tax should I pay? How much is it altogether? Thanks in advance. The renovation cost is 80,000 yuan, and the loan interest is 40,000 yuan. Please help me calculate how much tax I should pay. I bought 400,000 commercial houses in Shenzhen, less than 5 years.
The answer given by satriani299 is: 2 195*5%=7.
Half the levy is 30 thousand
The total amount of the above taxes and fees is 3+2+0.2+0.0 195=5, and the use tax rate is 40%, and personal income tax is paid.
(65-40-8-5.2195-4) * 20% =1.5561(land value-added tax is halved)
If the land value-added tax is not halved, the quick deduction rate is 5%, and the stamp duty is
The free trial calculation of 650,000 yuan at three ten thousandths is as follows
Taxable amount of land value-added tax = 22; 42.2 195=54%, business tax
If an individual transfers his own ordinary house for less than 5 years, the business tax shall be levied in full according to the original value of the house.
2.2 195 (land value-added tax is halved)
Land value-added tax has not been halved to 8.2 195.
Calculation method: * * Taxable 6,0,0.0195.
4. Land value-added tax
Two situations
Less than three years, no discount: transfer income 65- housing replacement cost × depreciation rate-above business tax, stamp duty, urban construction tax and surcharges.
Assuming that the replacement cost is 500,000 yuan and the innovation rate is 80%, the calculation is as follows
Deduction limit =50*80%+0.2 195
Value added = 65-42.5438+095 = 22.7805
Value-added rate = 22.7805/:(65-40-8.2195-4) * 20% = 0.9561.
If it is used for more than 3 years. 2
After three years, urban construction tax and education surcharge will be levied by half.
I. Taxes and fees payable by the Buyer:
1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters, and it is the first suite).
2. Stamp duty: 0.05% of the house price.
3. Transaction cost: 3 yuan/m2.
4. Surveying and mapping fee: according to the specific regulations of each district.
5. Ownership registration fee and evidence collection fee: According to the specific regulations of each district, it is generally around 200 yuan.
Two. Taxes payable by the seller:
1, stamp duty: 0.05% of the house price.
2. Transaction cost: 3 yuan/m2.
3. Business tax: price difference *5.5% (if the real estate license is less than 5 years)
4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years).
What is the tax, business tax and deed tax on the sale of second-hand houses now?
Netizen Xiaocaoqingqing 165 gave the answer: 3 yuan/square meter.
2. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years).
Agency fee, stamp duty: 0% of the house price, and taxes to be paid for transaction transfer:
1:3 yuan/m2
4:65438+ 0.5% of the house price (13% for the area above 44 square meters, and 1% for the area below 90 square meters, which is the first suite).
Second, the seller has to pay taxes; square meter
5. Ownership registration fee and evidence collection fee .05%
3. Transaction cost: price difference *5.5% (if the property ownership certificate is less than 5 years)
1.05%
3. Business tax, deed tax and taxes payable by the buyer:
1, transaction fee: generally within 200 yuan; Stamp duty: 0% of the house price; Surveying and mapping fee: 1.36 yuan/generally buy second-hand houses.
I. Tax collection standards and reduction and exemption policies
1, deed tax
Ordinary residence:
Less than 90 square meters: total price * 1%,
90-144m2 (interior 120): total price * 1.5%.
/kloc-more than 0/44 square meters (suite 120) or non-ordinary residence: total price *3%,
Property right of commercial house or company: total price *3%
From May, the deed tax policy for the first purchase of houses below 90 square meters in agricultural registered permanent residence will be cancelled.
2. Personal income tax
Ordinary residence: total price * 1% or (total price-cost) *20%.
The income from gift or inheritance is levied at *20% of the total price.
If the house has been purchased for 5 years and it is the only room in the family, it will be exempted.
3. Business tax and surcharges
Ordinary residence: total price *5.6%
/kloc-less than 0/44 square meters (less than 120) is subject to full business tax for less than 2 years, and will be exempted after 2 years.
Business tax shall be levied in full for those who have purchased 144 square meters or more (suite 120) for less than 2 years, and for those who have been purchased for 2 years, business tax shall be levied according to the difference between their sales income and the purchase price of the house.
Surcharge refers to urban construction tax and local education surcharge.
4. Stamp duty: total price *0.05%
The above is the relevant knowledge I have compiled for you. I believe you have a general understanding through the above knowledge.