Second-hand housing has the advantages of buying and living, seeing the real thing, supporting and greening the community, and is favored by many buyers. But many people don't know what taxes and fees to pay for the sale of second-hand houses. Next, let's take a look at how much it costs to buy a second-hand house in addition to the down payment.
1, deed tax
First suite: area ≤90 square meters, deed tax rate1%; With an area of over 90 square meters, the deed tax rate is 1.5%.
Second suite: area ≤ 90m2, deed tax rate1%; The area is more than 90 square meters, and the deed tax rate is 2%.
2. Value-added tax and its additional tax
The certificate of immovable property is less than 2 years: the tax rate of value-added tax and its additional tax is 5.6% (the tax rate of value-added tax is 5%).
Property ownership certificate for 2 years: exempt from VAT.
The calculation formula of value-added tax and its additional tax amount: house taxable value ÷ (1+5%) × 5.6%.
3. Personal income tax
Individuals who sell houses need to pay personal income tax. The tax rate is 1% of the taxable value or 20% of the difference between the original purchase price and the current price of the house.
The only house over five years old is tax-free. In other words, to be tax-free, two conditions need to be met at the same time: the immovable property certificate has been completed for 5 years and is the only property of the seller.
Second-hand housing involves a lot of miscellaneous expenses. In addition to the above fees, there are the following fees:
4. Agency fee
In the second-hand housing transaction, if the transaction is conducted through an intermediary, an intermediary fee is also required. The general transaction price is 1%-3%, depending on the intermediary's charging standard.
5.stamp duty
Stamp duty includes transaction stamp duty and warrant stamp duty. The transaction stamp duty is 0.5 ‰ of the transaction amount, and the warrant stamp duty is 5 yuan per share.
Relevant provisions on stamp duty:
Non-residential: transaction stamp duty = assessment price of local taxation bureau or online signing price (whichever is higher) x 0.05%, and stamp duty of warrants in 5 yuan/copy.
Residential (including ordinary and non-ordinary): exempt from transaction stamp duty, and stamp duty on warrants in 5 yuan/Ben.
Note: Since 2009, the state has temporarily exempted the collection of residential stamp duty, and at present only the stamp duty on warrants is collected.
6. Transaction costs
According to the area of the house, the house is generally 4-6 yuan/square meter.
7. Certificate registration fee
The charging standard for individual housing registration is 80 yuan per piece, and the charging standard for non-housing housing registration is 550 yuan per piece. The housing registration fee standard includes the housing ownership certificate fee and the land use right certificate fee.
8. Loan evaluation fee
Second-hand housing loans are usually evaluated by an appraisal agency designated by the bank, and the cost will vary, generally 0. 1%-0.5% of the appraisal price.
When buying a second-hand house, there are many prices of the second-hand house, including online signing price, evaluation price, guidance price, actual transaction price and other different prices. Be sure to ask how much taxable value is, so as to make a good budget for buying a house. At the same time, when buying a second-hand house, it is best to choose a house with a real estate license of 2 years, so that you can pay less taxes.