The auction rate of real estate in judicial auction, and how much tax should be paid on the house being auctioned?
1. The transfer tax of the judicial auction property is about 10% of the transaction price of the property auction (the seller: personal income tax is 3% (the only house with a property license for more than 5 years), business tax is 5.5% (the property license is more than 2 years), the buyer: deed tax 1.5%, and other transfer taxes are about several hundred, and the above tax points are all less than 650. 2. after five years, the real estate license is the sole owner of the house, and there is no need to pay a tax. Only the deed tax is 1.5%, and other transfer taxes are about several hundred. That is *** 1.8% of the total. 3. Value-added tax According to the Notice of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Work of Changing Business Tax to Value-added Tax in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) and the Notice on Clarifying the Personal Income Tax Related to Personal Housing Transfer, if the taxpayer fails to provide a complete and accurate proof of the original value of the house and cannot correctly calculate the original value of the house and the calculated original value of the house is obviously high, the competent tax authorities may verify the personal income tax payable by the taxpayer according to 1% of the income from housing transfer. Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. 4. Personal income tax: When collecting personal income tax on the house auction income obtained by individuals through the auction market, the original value of the house should be deducted according to the legal, complete and accurate vouchers provided by taxpayers; If a complete and accurate proof of the original value of the house cannot be provided, and the original value of the house and the tax payable cannot be correctly calculated, personal income tax shall be calculated and paid at 3% of the total transfer income. 5. Deed tax: According to the Notice on Adjusting Preferential Policies of Deed Tax and Business Tax in Real Estate Transactions (Caishui [2016] No.23), if the area of the only family house (family members include the purchaser, spouse and minor children, the same below) exceeds 90 square meters, the deed tax will be levied at a reduced rate of 1.5%.