The tax rate is 5%. For the second-hand houses sold for less than 5 years, the corresponding business tax should be levied, and the business tax should be levied in full according to the income from the sale of houses; Ordinary housing sold for more than 5 years (including 5 years) can be exempted from business tax; If the non-ordinary housing is sold for more than 5 years (including 5 years), the business tax shall be levied according to the difference between the income from the sale of the housing and the purchase price of the housing.
Second, deed tax.
Ordinary residence is 0.5% of the transaction price of 65438+ and non-ordinary residence is 4% of the transaction price.
Three. individual income tax
The balance of the transfer income after deducting the original value of the property and reasonable expenses is the taxable income of individual income tax, and the tax rate is 20%. If the individual cannot provide complete and accurate proof of the original value of the property, the tax shall be verified according to 1% of the housing transfer income. Personal income tax can be exempted from income earned by individuals who transfer their own houses for more than 5 years and are the only living rooms for families.
Fourth, stamp duty.
When an individual sells a house, the buyer and the seller pay stamp duty at the rate of five ten thousandths respectively, and the buyer also needs to pay stamp duty according to the "right permission" tax item 5 yuan. In addition, personal real estate transactions also need to pay urban construction tax, education surcharge, local education surcharge and other taxes and fees. On the basis of business tax, urban construction tax, education surcharge and local education surcharge are paid according to 7%, 3% and 1% of the actual business tax respectively.
Second-hand housing transfer process
1. The buyer and the seller shall go through the relevant formalities at the selected intermediary company, register and pay the down payment. Contract processing is a prerequisite.
2. After the previous procedures are completed, the intermediary company begins to handle the loan procedures for the buyer in the relevant bank. The loan application time is relatively strict, and the time is mostly half a month. Of course, every region is different. Finally, the bank passed the examination and approval, and began to handle the transfer procedures after obtaining the approval.
3. According to the requirements of property right transfer registration, buyers and sellers need to prepare the information needed for transfer to the property right registration center.
4. The people of the intermediary company bring the buyers and sellers and relevant information to the local taxation bureau for tax verification, and the local taxation bureau will issue a tax receipt.
5. Then go back to the trading center, submit deed tax, business tax receipts and all the documents required by both parties for transfer, fill in the application for registration of house ownership transfer, receive the acceptance notice, and pay the house stamp duty at the same time.
6. This waiting time is basically no problem. By the way, you can know some expenses, such as water, electricity, gas and cable TV. And make a final inspection of the furniture.
7.20 working days later (the time may be different in each region), someone will tell you to go to the trading center to get the real estate license. At this time, the bank will also issue a notice that the buyer is ready to start mortgage payment.
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