Selling a house can require a paid price, that is, 500,000 yuan will be charged for selling 500,000 yuan, and all transfer taxes and fees will be paid by the buyer. According to national regulations, the taxes payable by the buyer and the seller are as follows: if the real estate license is less than two years old, the transfer tax is 42,000 yuan; The second-hand house tax will be about 8% of the tax return price (the seller's personal income tax 1% (the only house with real estate license for more than five years is exempted), the business tax is 5.5% (the real estate license is exempted for more than two years), and the buyer's deed tax 1.5. After five years, the real estate license does not have to pay personal income tax and business tax, but only deed tax 1.5%, and other transfer taxes are about several hundred. That is *** 1.8% of the total. The tax return price is determined by yourself. The computer system has a minimum evaluation price for each local area. Selling a house can require a paid price, that is, 500,000 yuan will be charged for selling 500,000 yuan, and all transfer taxes and fees will be paid by the buyer. According to national regulations, the taxes payable by the buyer and the seller are as follows: if the real estate license is less than two years old, the transfer tax is 42,000 yuan; The second-hand house tax will be about 8% of the tax return price (the seller's personal income tax 1% (the only house with real estate license for more than five years is exempted), the business tax is 5.5% (the real estate license is exempted for more than two years), and the buyer's deed tax 1.5. After five years, the real estate license does not have to pay personal income tax and business tax, but only deed tax 1.5%, and other transfer taxes are about several hundred. That is *** 1.8% of the total. The tax return price is determined by yourself. The computer system of the Housing Authority has the lowest evaluation price in each region. If the declared tax price is higher than the assessed price, the tax will be calculated according to your price. If it is lower, it will be calculated according to the evaluation price of the system. The local real estate agents in the same region are the most familiar with the evaluation price. Because they often go to transfer ownership and know how much the lowest price can pass, I suggest you go to the intermediary to find out. Note: The above fees are only collected by the Housing Authority and the Tax Bureau, excluding real estate agency fees, bank loan fees and residential buildings.
legal ground
Article 4 of the deed tax law of People's Republic of China (PRC).
Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;
(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;
(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.
If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.