At present, there are two standards for the collection of individual taxes. The charging standard of commercial housing is sales minus purchase price minus reasonable expenses and then multiplied by 20%. The charging standard of public houses is sales minus 4000 yuan, multiplied by the construction area minus reasonable expenses, and then multiplied by 20%.
The nature of the house has been purchased. For the owners of public houses, the promulgation of the Supplementary Notice on Tax Collection and Management of Individual Purchased Houses on August 8, 2005 exempted almost all purchased public houses from business tax, greatly reduced the selling cost of public houses owners, and released a large number of purchased houses, which played a positive role in the active development of second-hand housing transactions.
Here is a concrete example to illustrate the taxes and fees that buyers and sellers need to pay in the transaction of purchased public houses:
Ms. Liu has a set of 1992 purchased public houses in Cuiwei Road, Haidian District, with a construction area of about 80 square meters. June 5438+October 2005 10, Ms. Liu listed the house for the first time. After several days of price negotiation, the house was finally sold to Mr. Ma at the price of 6 180 yuan/m2, that is, the total price was 494,400 yuan.
The taxes payable by the seller, Ms. Liu, are as follows:
Stamp Duty The stamp duty is five ten thousandths of the transaction price, that is, 494,400× 0.05% = 247.2 yuan. The taxes payable by the buyer, Mr. Ma, are as follows:
1) stamp duty is 0.5 ‰ of the transaction price, that is, 494,400× 0.05% = 247.2 yuan. 2) Deed tax According to the Supplementary Notice on the Tax Collection and Management of Individual Selling Purchased Houses on August 8, 2005, six types of affordable housing, such as public houses, which are listed for the first time, are regarded as ordinary housing in the transaction process. The deed tax is levied at 1.5%. In the above example, the deed tax paid by Mr. Ma is 0.5% of the transaction price of 65,438+,that is, 494,400×1.5% = 7416 yuan. 3) When the public housing is listed for the first time, the buyer shall pay the land transfer fee, namely 1.560 yuan /m2×80 m2×65438+.
Real estate-second-hand commercial housing
As far as the current market situation is concerned, the collection of business tax has obvious influence on second-hand commercial housing, which greatly reduces the expected income of real estate sellers. Here is an example to illustrate the taxes and fees that buyers and sellers need to pay in the process of buying and selling second-hand commercial housing.
A few years ago, Mr. Li bought a commercial house in Wangjing area with a building area of 142 square meters. 6,000 yuan/square meter at the time of purchase, with a total price of 852,000 yuan. From June, 5438 to October, 2005, Mr. Li intends to sell the house at the price of 7,000 yuan/square meter, with a total price of 994,000 yuan.
The taxes payable by the seller, Mr. Li, are as follows:
1) stamp duty
Five ten thousandths of the transaction price, namely stamp duty 994000×0.05% = 497 yuan.
2) Business tax (the tax rate is 5.5%, including urban construction and maintenance fees and education surcharge)
If 1: Mr. Li holds the house for less than 2 years, the full business tax is 994,000× 5.5% = 54,670 yuan.
If 2: Mr. Li has held the house for more than 2 years, the business tax will be exempted for ordinary houses, and the business tax will be levied according to the difference for non-ordinary houses. Last example, the building area of Mr. Li's house is 142 square meters. According to the criteria for judging ordinary houses and non-ordinary houses, we can know that this house is non-ordinary and needs to collect business tax according to the difference, that is, the business tax payable is (994,000-852,000) ×5.5% = 78 10 yuan.
The taxes that the Buyer needs to pay when purchasing the second-hand commercial house are as follows:
1) stamp duty
Five ten thousandths of the transaction price, namely stamp duty 994000×0.05% = 497 yuan.
2) Deed tax
The benchmark interest rate for deed tax collection is differentiated according to ordinary houses and non-ordinary houses. Ordinary houses are levied at 0.5% of the transaction price of 65438+, and non-ordinary houses are levied at 3% of the transaction price. In this case, the area of the house to be purchased by the buyer is 142 square meters, which has exceeded 140 square meters, and belongs to ordinary houses. Therefore, the deed tax is levied at 3% of the transaction price, that is, 994,000× 3% = 29,820 yuan.
To sum up, the tax payable to the buyer is 303 17 yuan.
Nature of housing-affordable housing
Affordable housing is a kind of housing publicly sold by the state to subsidize low-income families. There are also certain restrictions on consumers who purchase affordable housing. Not everyone can buy affordable housing. For the affordable housing listed and traded again, the payment of taxes and fees is slightly more complicated. The period of listing and trading of affordable housing is five years. Here are two examples to illustrate the tax situation of affordable housing listed and traded within five years and later:
Case 1:
Shortly after Xiao Wang graduated, with the support of his family, he bought a set of affordable housing in Huilongguan from 200 1 to 1, with a construction area of 60 square meters and a total price of 654,380+059,000 yuan. But now, because Xiao Wang's work unit is near Yuquan Road, and the daily commute time is about 3 hours, Xiao Wang decided to sell the house and buy another house in Shijingshan area.
If Xiao Wang's house is sold within 5 years, the taxes payable by the buyer and the seller are as follows:
For the seller, Xiao Wang's house can only be sold to those who meet the conditions for purchasing affordable housing, and the selling price shall not be higher than the price at the time of purchase. The only tax paid is stamp duty, that is, the highest 159000× 0.05% = 79.5 yuan.
For the buyer, there are two situations:
In one case, if the total house price approved by the government for the purchaser is greater than the actual transaction price (15900 yuan), the taxes and fees that the purchaser needs to pay are deed tax (0.5% of the transaction price of 65438+) and stamp duty (0.05% of the transaction price).
Pay tax after calculation, deed tax 159000× 1.5% = 2385 yuan, stamp duty 159000× 0.05% = 79.5 yuan.
On the other hand, if the total purchase price approved by the government for the purchaser is lower than the actual transaction price (159,000 yuan), the taxes and fees that the purchaser needs to pay are deed tax (0.5% of the transaction price of 65438+) and stamp duty (0.05% of the transaction price), and the comprehensive land price of the difference is 10%. Suppose the total house price approved by the government is 6.5438+0.3 million yuan.
After calculation, the taxes paid are deed tax 159000× 1.5% = 2385 yuan, stamp duty 159000× 0.05% = 79.5 yuan, and the comprehensive land price is (159000-/kloc-
Case 2:
In order to better improve the living environment, Mr. Mao, who lives in Tiantongyuan, now plans to transfer a set of affordable housing he bought in Tiantongyuan in February 2000 and buy another house near Chaoyang Park. The building area of Mr. Mao's house was 80 square meters, and the purchase price at that time was 210.2 million yuan. Now Mr. Mao intends to sell it at a total price of 350 thousand yuan.
As Mr. Mao held the house for more than 5 years when he sold it, the house can be sold to any consumer and can be sold at the market price.
Mr. Mao's house will be sold in five years, and the taxes payable by the buyer and the seller are as follows:
The taxes payable by Mr Mao, the seller, are as follows:
1) stamp duty
The stamp duty is five ten thousandths of the transaction price, that is, 350,000× 0.05% =175 yuan.
2) Comprehensive land price
The comprehensive land price is 10% of the total transaction price, that is, 350,000×10% = 35,000 yuan, that is, the tax payable by the seller is 35 175 yuan.
For the buyer, the taxes to be paid are as follows:
1) stamp duty
The stamp duty is five ten thousandths of the transaction price, that is, 350,000× 0.05% =175 yuan.
2) Deed tax
The deed tax is 65438+ 0.5% of the total transaction price, that is, 350000× 1.5% = 5250 yuan.
That is, the tax payable by the buyer is 5425 yuan.
Industry suggestion
In fact, it is nothing new to levy a tax on second-hand houses. For State Taxation Administration of The People's Republic of China's speech again, people in the industry recognized it and put forward professional suggestions.
Jin, Marketing Director of Beijing Chain Home Real Estate Agency Co., Ltd., said in an interview that there are still three problems in the specific implementation of individual tax. The first is the determination of the collection time and when it will be officially implemented; Secondly, once the implementation time is determined, whether it is necessary to pay a tax on the previously unpaid property; Third, how to determine the details of the collection method.
Gong Ping, deputy director of Zhongyuan Real Estate, believes that it is understandable to levy a tax. However, since the current policy of collecting second-hand housing tax was formulated in 2003, the second-hand housing market in Beijing has undergone tremendous changes since 2003, and the previous policy has been unable to adapt to the current market adjustment. At the same time, she said that the tax rate standard for individual tax collection should be adjusted accordingly according to changes in the market. For example, at present, Guangzhou has adopted the practice of paying taxes differently for commercial housing and public housing; The tax authorities also have the obligation to clearly inform taxpayers and real estate agents of the process of paying individual taxes to ensure the effective implementation of the policy.
At the same time, the industry also put forward some suggestions to consumers:
First, the seller must first understand what tax exemption is. The exemption conditions of individual tax include: first, "the income obtained by individuals who transfer their own houses for more than 5 years and are the only living rooms for families is exempt from personal income tax"; In addition, if you buy other properties within one year after the sale, you can see that the purchase value is totally or partially tax-free.
Second, consumers should choose a better brokerage company. In view of the changes in this market, they should consult the business of various brokerage companies and know where the differences are.
Third, you don't need to wait and see too much, you can grasp the overall demand yourself. The expert's opinion can be used as a reference, or you can judge whether to buy or sell, wait and see or wait according to your actual situation.