1. The taxes involved in the sale and transfer of houses mainly include business tax, personal income tax and deed tax.
The real estate license is exempt from business tax for two years, and those who meet the requirements can also be exempted from personal income tax, and they need to pay deed tax, property right transfer fees and registration fee.
What needs special explanation is:
(1) business tax (paid by the seller, with a tax rate of 5.55%)
1. According to Caishui [2065438+05] No.39 "Notice of the Ministry of Finance on Adjusting the Business Tax Policy for Individual Housing Transfer", if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
2. If the property sold is non-residential, such as shops, writing rooms or factories, there is no need to demonstrate whether the business tax will be levied in full after 2 years.
(2) Personal income tax (65438+ 0% of the total transaction amount or 20% of the difference between two transactions).
1. If the transferred house has been purchased for more than 2 years and is the only house in the family, it can be exempted from personal income tax. These two conditions must be met at the same time, and personal income tax must be paid if either condition is not met.
2. If the property sold is a non-residential property, individual income tax will be paid under any circumstances.
(3) Stamp duty (tax rate 1%, equally shared by the buyer and the seller).
Since 2009, the state has temporarily exempted the collection.
(4) Deed tax (basic tax rate 3%, preferential tax rate 1.5%, 1% to be paid by the buyer)
1, the benchmark deed tax rate is 3%, which is charged according to 3% of the total transaction amount.
2. For the first time, the buyer purchases an ordinary house with an area less than 90 square meters, and pays 65,438+0% of the total transaction amount; If the Buyer purchases an ordinary house with an area of over 90 square meters for the first time, it shall pay 65,438+0.5% of the total transaction amount.
3. Only when you buy for the first time and own an ordinary house can you enjoy the discount. Deed tax concessions are calculated by individuals, and you can enjoy the concessions as long as you pay the deed tax for the first time.
4. If the property purchased by the buyer is non-ordinary or non-residential, 3% of the total transaction amount shall be paid.
(five) the total cost of second-hand housing transactions
1, residential 6 yuan /m2× actual surveying and mapping area.
2. Non-residential 10 yuan /m2 x actual surveyed area.
(six) registration fee (fee)
1, Property Ownership Certificate: 80 yuan.
2.* * * Ownership Certificate: 20 yuan.
Second, gift transfer.
Fees are exempt from business tax and personal income tax, but need to be increased:
1, notary fee 40 yuan /m2 x property certificate area;
2, deed tax collection, no matter what the real estate situation, it is necessary to collect the full deed tax;
3. Other expenses are the same as normal transfer.