Second-hand house transaction tax Seller: personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price, transaction fee: 3 yuan /m2, business tax: the difference multiplied by 5.5%, etc.
1, deed tax; The first purchase of less than 90 square meters1%; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; 140m2 or more, and pay 3% of the house price (to be borne by the buyer).
2. Business tax: the property right of the house is exempted for five years, and 5.5% of the house price is paid for less than five years. (to be borne by the seller).
3. Land value-added tax; The property right of the house is exempted for five years, and the house price is paid at 1% for less than five years. (to be borne by the seller).
4. Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the last deed tax). (to be borne by the seller).
5. Housing transaction fee; Pay according to the construction area of 6 yuan/m2 (the Buyer and the Seller shall bear half).
6. Property registration fee: 80.00 yuan. (to be borne by the buyer).
7. Housing appraisal fee; Pay 0.5% of the assessed amount.
Matters needing attention in second-hand housing transaction
1. Is the property right clear? Some houses have many owners, such as heirs, families and couples. To this end, the buyer should sign a house sales contract with all owners. If only some * * * people dispose of the property owned by * * without authorization, the sales contract signed by the buyer with other * * * people is generally invalid.
2. Is the trading room for rent? Some second-hand houses have a material burden when they are transferred, that is, they are also rented out by others. If buyers only look at the property ownership certificate and pay attention to the transfer procedures, but not whether there is a lease, then it is very likely that buyers will get a property that cannot be moved in or used in time. Because China, including most countries, recognizes that "buying and selling does not break the lease", that is to say, the housing sales contract cannot compete with the previously established lease contract.
3. Does the municipal planning have an impact? Some homeowners may be eager to sell their second-hand houses because they know that their houses will be demolished in 5 to 10 years, or that their houses will be built in high-rise buildings, which may affect the municipal planning conditions such as lighting and price. As a buyer, you should fully understand the details when buying.