Qingdao real estate transaction taxes and fees
We all know that second-hand housing transactions are more troublesome than ordinary commercial housing transactions. But second-hand houses have many good places, and many people like to buy second-hand houses.
First, the transaction deed tax
In the process of purchasing a house, the deed tax shall be paid by the buyer, and the tax payment ratio is:
1, the deed tax of 65438+ the transaction price or 0.5% of the appraised price shall be paid for ordinary houses.
According to the regulations of our city, houses that meet the requirements of single building area 120 square meters or less and residential plot ratio 1.0 or more are all ordinary houses. Among them, the single building area is subject to the registration information of the real estate registration department, and the floor area ratio of residential buildings is provided by the planning department. (Building floor area ratio refers to the ratio of the total construction area of a community to the land area).
2. Non-ordinary houses shall pay the deed tax of 3% of the transaction price or appraisal price.
Non-ordinary houses include outlets, commercial houses, villas, high-grade apartments, office buildings and other houses with an area of 120 square meters or more. Among them, outlets, commercial houses, villas, high-grade apartments and office buildings, regardless of their size, are regarded as non-ordinary houses as long as their uses are indicated in the property ownership certificate.
Second, land revenue.
Qingdao stipulates that when the purchased public houses are listed, they should pay the land revenue of 1% of the transaction price. According to the regulations, the land revenue should be paid by the seller. For example, for a house with a transaction price of 300,000 yuan, the land income will be 3,000 yuan.
3. Business tax
According to the new regulations, after June 1 day, 2005, individuals in this city must collect business tax in full, and the tax rate is 5.5%. Personal transfer of housing that has been purchased for more than 2 years (including 2 years) and meets the ordinary housing standards of this Municipality shall be exempted from business tax. If an individual transfers a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be paid according to the balance of the income from the sale of the house minus the original purchase price of the house.
For example:
1. Purchase and transfer an ordinary house within two years. At that time, the purchase price was 300 thousand, and now the transfer price is 500 thousand
The full business tax is 5.5% 500,000 x 5.5% = 2.75.
2. I bought non-ordinary housing for more than two years. At that time, the purchase price was 400,000, and now the transfer price is 600,000.
The business tax of the difference is 5.5% (60-40) x 5.5% =1.1ten thousand.
Four. individual income tax
The specific approved collection rate is: except for the exemption of individual income tax according to the Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the approved collection rate of individual income tax is not less than1%for the first sales income of public houses, poverty-stricken houses, fund-raising houses, housing projects, affordable housing and resettlement houses; Other approved collection rates are not less than 2%. In addition, the income from the transfer of the only living room for families (couples) for more than 5 years is exempt from personal income tax.
For residential houses that have lived for more than 5 years, the date of issuance of real estate license or the date of deed tax payment shall prevail. The date of the old certificate of purchased public houses shall be the date of issuing the certificate, except for inheritance, alteration and gift.
If the donated property and inherited property are re-transferred, individual income tax will be levied at 20% of the difference, and the difference will be calculated by subtracting the original value of the house from the current transaction price or evaluation price, and the original value of the house will be confirmed by the local tax department.
Loan expenses
1, first of all, most of them are taxes and fees. Such as business tax, the general business tax rate is 5.6%, which is paid by the seller; There is also personal income tax, the tax rate is 65438+ 0% of the total amount of second-hand housing transactions or 20% of the difference between the two transactions. And deed tax and so on.
2. Agency fee. Intermediary service fees are not uniform in China, so the charging standards are in line with industry habits. So it is inevitable that there will be different charges.
3. Consulting fee. We can consult an intermediary first, but we have to pay the consulting fee. If it is an oral consultation, the fee is calculated according to the consultation time and depth.
4. Other expenses.
The above knowledge about Qingdao real estate transaction taxes and fees, all loans paid, I hope to bring you help. We need some fees when we buy a house loan, which can help some buyers bring convenience, while we have to pay taxes and fees when dealing with second-hand houses. , and must understand clearly, in order to better deal.