How should the Housing Authority consult the tax problems of second-hand shops? Need to consult the content

Please provide the location of the property (the tax authorities will check it according to the area where you can't provide the invoice for the purchase price) and the original purchase price (the original purchase invoice), and consult the tax bureau window in charge of second-hand housing transactions in the local government affairs hall. 1. How much should I pay for value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty and personal income tax? 2. What information should I bring?

Income tax policy on personal property transfer, 1. The actual transaction price is the transfer income. If the house transaction price declared by the taxpayer is obviously lower than the market price without justifiable reasons, the tax collection organ has the right to verify its transfer income according to the relevant information.

2. Taxpayers can deduct the original value of the house, taxes paid in the process of transferring the house and related reasonable expenses from their transfer income with valid documents such as the original house purchase contract and invoice after being audited by the tax authorities.

Note (1) Original value of the house: omitted.

(2) Taxes and fees paid in the process of house transfer refer to urban maintenance and construction tax, education surcharge, land value-added tax, stamp duty and other taxes and fees actually paid by taxpayers when transferring houses.

(3) Reasonable expenses refer to the expenses actually paid by taxpayers (with deduction limit), housing loan interest, handling fees, notarization fees, etc.

Prompt 1 house decoration cost: purchased public housing and affordable housing: the maximum deduction limit is15% of the original value of the house;

Commercial housing and other housing: 10%.

Taxpayers originally bought houses for decoration, and they can no longer deduct the decoration expenses.

Tip 2 If a taxpayer cannot provide a complete and accurate proof of the original value of the house and can't correctly calculate the original value of the house and the tax payable, the tax authorities may, in accordance with the provisions of the Tax Administration Law, verify and levy it, that is, verify and pay the personal income tax according to a certain proportion of the taxpayer's housing transfer income. The specific proportion is determined by the provincial tax bureau or the prefecture-level tax bureau authorized by the provincial tax bureau within the range of 1% ~ 3% of housing transfer income according to the taxpayer's location, geographical location, construction time, housing type, average house price level and other factors.