Wuhan second-hand house transaction tax
China's real estate industry is really in full swing. In order to curb the irrationality of the real estate market, the state has also introduced a strict tax policy, but it does have a certain effect on real estate speculation.
(1) Seller
Less than two years (whether unique or not) 5.6%
More than two years and less than five years (whether unique or not) 1%
The only house is tax-free for five years.
For more than five years, the only housing is 1%
(2) The buyer
Purchase a property below 90 square meters 1%.
1.5% of the property with an area of more than 90 square meters (the only house).
Buy 2% of the property with an area of over 90 square meters (not the only house).
Property right of commercial house or company: 3%.
(3) Urban maintenance and construction tax
7% business tax.
(4) education surcharge
3% business tax.
(5) Personal income tax
Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty)} 20%; Ordinary residence with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase amount-stamp duty) 20%. Sale of public houses: 20% within 5 years (housing sales income-affordable housing price-land transfer fee-reasonable expenses), in which affordable housing price = 4,000 yuan/m2, land transfer fee = 1560 yuan/m2+0% of construction area. A tax of 1% of the house price shall be levied for the sale of houses that are not the only houses for families.
(6) Transaction costs
2 yuan/m2 construction area.
(7) Business tax
201165438+1the new notice on October 27th stipulates that if an individual sells a house that has been purchased for less than five years, the business tax will be levied in full. If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 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 5 years (including 5 years) for external sales shall be exempted from business tax.
(Abolished) Living within 5 years: 5.6% of the total house appraisal; Business tax is not levied on ordinary houses with 5 years or more.
(Latest) Living for 2 years: 5.6% of the total housing appraisal; Business tax is not levied on ordinary houses of 2 years or more.
On March 30th, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Adjusting the Business Tax Policy of Individual Housing Transfer (Caishui [] No.39), stipulating that individuals who purchase houses for less than two years will be subject to full business tax; 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.
(8) value-added tax
From May 1 2008, a nationwide pilot project of changing business tax to value-added tax was launched, and all business tax payers in construction, real estate, finance and life service industries were included in the pilot scope, and the payment of business tax was changed to value-added tax. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively promoting the pilot of changing business tax into value-added tax.
For non-first-tier cities, if an individual sells a house that has been purchased for less than 2 years, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.
In the four first-tier cities of North, Shanghai, Guangzhou and Shenzhen, if an individual purchases a house for less than 2 years and sells it to the outside world, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who have purchased non-ordinary houses for more than 2 years (including 2 years) for external sales shall pay VAT at the rate of 5% according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax.
(9) Land value-added tax
Exemption from ordinary houses; Non-ordinary houses within 3 years: 0.5% of the total transaction volume; 3 to 5 years: 0.25% of the total transaction volume; 5 years and above: exempt.
(10) Housing Ownership Registration Fee
80 yuan, * * * Ownership Certificate: 20 yuan.
Notary fee for sales contract
The sales contract shall be paid only when notarized, and the total transaction amount of the house is 0.3%;
What is the transaction process of second-hand houses?
First, sign a contract.
In this link, in addition to signing the stock house sales contract, it is also necessary to sign a real estate brokerage contract with the intermediary. Where expenses are involved, in addition to the house payment, the agency fee should also be clear.
Generally speaking, the agency fee is 2%, and the buyer and the seller each charge1%; Because it is a seller's market, the agency fee is generally borne by the buyer. At present, the price department does not stipulate the charging standard of agency fees, and the final amount can be negotiated by both parties.
Each house may be different because of different personal circumstances and different intermediaries.
Second, check the housing information.
According to the new deed tax policy, families who buy two houses can also enjoy deed tax concessions. Therefore, citizens should inquire about family housing information when purchasing the first and second suites. The window of each district local taxation bureau issues the Application Form for Family Housing Inquiry. After filling in and stamping, you can hold the form to the real estate registration department for inquiry, and there is no charge for inquiry.
Third, repay the loan in advance.
If the seller has not paid off the loan, he needs to apply to the bank for early repayment; After the approval of the bank, the seller will be issued an advance repayment reservation form.
At this time, if the seller wants to repay the loan with the buyer's down payment, the buyer needs to prepare the down payment and pay it to the seller, and the seller will issue a receipt for the buyer to repay the loan in advance. If the down payment is less than the loan balance, the difference shall be made up by the buyer and the seller through consultation; If the down payment is more than the loan balance, the difference will be entrusted to the real estate registration center for fund custody.
In short, in this link, the buyer will propose a purchase price. After prepayment for the seller, the buyer should pay attention to the seller's repayment voucher, settlement voucher and repayment list. In addition, property buyers should also go to the bank for loan pre-examination, including checking personal credit reports.
Fourth, pay taxes.
In Hefei, after paying taxes first, buyers and sellers need to pay taxes at the tax bureau first, and then transfer to the real estate registration department.
Among them, the current standard of deed tax is:
Individuals purchase the only family house with an area less than 90 square meters, and the tax rate is1%; If it exceeds 90 square meters, whether it is greater than 144 square meters or not, the tax rate shall be reduced by 1.5%;
If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area exceeds 90 square meters, the deed tax shall be levied at the rate of 2%;
Individual purchases of three family suites are levied at 4%.
In terms of value-added tax, individuals who sell houses that have been purchased for less than 2 years pay value-added tax in full at the tax rate of 5%; Individuals will purchase houses for more than 2 years (including 2 years) for external sales, and will be exempted from value-added tax; In terms of individual tax, it can be levied according to the full amount 1% or the difference of 20%.
Verb (abbreviation of verb) account removal and property fee settlement
After paying taxes, the seller should go to the police station in the jurisdiction where the house is located to issue a certificate of empty households. In addition, go to the residential property company to issue a property fee settlement list; If there is no property management company in the community, the social neighborhood Committee will issue a certificate of house transfer without property management.
Trust of intransitive verb funds
Second-hand housing buyers are mostly mortgage buyers. In this link, the buyer must increase the down payment. If it is not used to help the seller repay the loan in advance, it must go to the real estate registration department for fund custody. In terms of specific amount, if you buy the first family suite, the down payment needs 2.5%; If you are buying a second family suite, the down payment needs 45%.
Seven. transfer of ownership
After the fund custody is completed, both parties submit the acceptance form of real estate business and register the sale of second-hand houses. The real estate registration department here will charge the following fees: registration fee 50 yuan (residence); Handling fee 3 yuan/m2; One copy is free, and more than two copies 10 yuan/copy; Stamp Duty 5 yuan/Ben. Land revenue (housing reform, affordable housing, etc. ). According to the regulations, within 7 working days, complete the registration of property rights transfer and issue a new certificate of immovable property rights.
Eight. loan
After the new certificate comes down, the buyer can go to the bank to apply for the mortgage of other warrants, and the bank will approve it. During this period, some intermediaries took the opportunity to collect fees and were criticized by the majority of property buyers. Generally speaking, banks will take real estate assessment as a precondition for loans.
At this time, the buyer can go to the market to find a real estate appraisal company to make an appraisal report, and the cost is mostly within 1000. And if the intermediary agent, the assessment fee will quote the price ranging from two thousandths to five thousandths of the house price, and some are as high as several thousand yuan.
In addition, some intermediary companies will also charge loan service fees. Some intermediaries will claim that it is because the bank charges, while others will interpret it as a service fee for running errands. In this regard, industry insiders said that if the intermediary charges an intermediary fee and the promised fees include transaction, application and mortgage services, it should not charge a loan service fee.
Therefore, before the transaction, the public must clearly see the service content agreed in the contract signed with the intermediary. If you want the agency fee to include services such as loans, you should write it clearly in the contract to avoid being fooled by the agency under various excuses.
Nine, water, electricity and gas handover, inspection and delivery
In this link, both parties can handle all the requirements in the relevant departments without charge.
X. Withdrawal of loans
After confirming that the seller's account has been moved out, the property fee has been settled, there is no problem in the house acceptance, and the water, electricity and electricity have been handed over, the buyer can sign a contract with the seller, and the seller can withdraw the final payment of the house from the real estate registration department with the check of the fund custody.
The above contents are all about the taxes and fees of second-hand housing transactions in Wuhan, and what is the transaction process of second-hand housing? I hope I can help you. Because many people are not very familiar with the process of second-hand housing and the charging items when buying second-hand housing, everyone must be familiar with the related process of second-hand housing before buying and selling second-hand housing.