After 20 16, it is called value-added tax. Therefore, it depends on the fixed number of years of the property right certificate, and then judge whether it can be exempted. According to the regulations, if an individual transfers a house, the transfer contract has been signed before April 30th, 20 16, and the property right is changed after May, 20 16, the value-added tax should be paid instead of the business tax.
Among them, individuals who purchase houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax. Individuals who sell and buy houses for less than 2 years shall pay at the tax rate of 5.6%.
2. Personal income tax
The approved individual tax calculation method is: personal income tax payable = taxable value × 1% (or 1.5% or 3%).
Generally speaking, the approved personal income tax rate standard for individual housing transfer is 65438+ 0% of the house price for ordinary housing and 65438+ 0.5% of the house price for non-ordinary housing or non-residential real estate. At the same time, individuals who transfer their own houses for more than 2 years and are family houses are exempt from personal income tax.
3. Government rent
Generally speaking, if the property right of the house has been over five years, then the land tax can be exempted. If the property right is less than five years, it shall be paid in advance according to 1% of the house price of the second-hand house, and calculated according to the progressive tax rate of excess rate, with more refunds and less supplements.
4. Housing transaction fee
Under normal circumstances, the house transaction fee is paid according to the square meters of the building area, some places are 3 yuan/square meters, and some places are 6 yuan/square meters. Remind! Different regions have different regulations, so you must consult and understand the cost before buying a house.
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