Xiao Fang: Hello, Xiao Ming. You are familiar with the relevant policies of VAT. I want to sell a house and rent a house recently. I want to ask you some questions.
Xiao Ming: OK, tell me about it.
Xiao Fang: The first question is like this. I recently moved into a new house. I want to sell my old house. I don't know how to stipulate the value-added tax related to the transfer of second-hand houses.
Xiaoming: Your old house has only been bought for less than two years. If you sell it now, you have to pay the full value-added tax at the rate of 5%, while individuals who buy houses for more than two years (including two years) are exempt from value-added tax.
Xiao Fang: If my house sells for 500,000 now, how much VAT will I have to pay?
Xiao Ming: In this case, the VAT payable is 50 ÷ (1+5%) × 5% = 23,800 yuan.
Xiao Fang: When and where should I pay taxes?
Xiao Ming: The tax payment time is the payment date determined in the written contract; If a written contract is not signed or the payment date is not determined in the written contract, it is the date when the ownership of the second-hand house changes. However, if you invoice first, that's the day of invoice. You are an individual who transfers a second-hand house. After the reform of the camp, the IRS temporarily entrusts the local tax bureau to collect it, so you can apply for invoicing at the local tax bureau where the house is located.
Xiao Fang: Well, I will consider whether to sell the old house when it is two years old. There is a second question. My parents are old, and they plan to move in with me, and rent out the original house at a one-time rent of 18000 yuan. In this case, how much VAT should I pay and where should I go?
Xiaoming: If an individual rents a house, the tax payable shall be calculated according to the levy rate of 5% minus 1.5%, and the tax shall be declared to the local competent tax authorities where the real estate is located. If the real estate is rented in the form of advance payment, the rental income obtained in advance can be shared equally during the lease period corresponding to the advance payment. If the monthly rental income after sharing does not exceed 30 thousand yuan, small and micro enterprises can enjoy the preferential policy of exemption from value-added tax. If you rent your old house at a price of 18000 yuan a year, and only 1500 yuan is allocated for one month, you can be exempted from paying VAT.
(The above answers were published on 20 17-02-27. Please refer to the actual situation for the current purchase policy. )
Click to receive the red envelope for viewing the house, and directly receive 100 yuan in cash.