Personal income tax: 20% of the transaction profit of real estate or 1% of the house price (the only house can be exempted when the real estate license is over five years), including the following contents:
1, deed tax; Pay1%for the first purchase of a house below 90 square meters; 90 to 140 square meters shall be paid at 65438+ 0.5% of the house price; /kloc-3% of the house price paid by the buyer over 0/40m2;
2. Value-added tax: the property right of the house shall be exempted for five years, and the seller shall pay 5.5% of the house price for less than five years;
3. Land value-added tax: the property right of the house shall be exempted for five years, and the seller shall pay 1% of the house price for less than five years;
4. Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the last deed tax) shall be borne by the seller;
5. House transaction fee: paid according to the construction area of 6 yuan/m2 and borne by both parties;
6. Property registration fee: 80.00 yuan shall be borne by the buyer;
7. Housing appraisal fee: 0.5% of the appraisal amount;
Taxes payable by the buyer:
1. Ownership registration fee and evidence collection fee: according to the specific regulations of each district, it is generally around 200 yuan.
2. Deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, and1%for the area below 90 square meters and the first suite);
3. Transaction fee: 3 yuan/m2;
4. Surveying and mapping fee: according to the specific regulations of each region.
Selling a house requires procedures:
1, qualified for entry. Before selling a house, the seller needs to obtain the qualification to enter the market. The seller shall carry the relevant property right certificate, identity certificate and other materials of the house, and go to the district or county real estate transaction management department where the house is located to handle the application form for listing and sale and the consulting form for listing and sale. Upon completion of the form, the seller shall submit the form and materials to the management department for review, and the management department shall complete the review within 15 working days and make a written decision on approval or disapproval.
2. Sales consultation. If you want to sell the house at a good price, then the sale consultation is one of the essential preparations. The seller can know the average selling price in the area where the house is located through relatives and friends, newspapers, internet, brokerage companies and other relevant information channels. In addition, the seller also needs to know the transaction process, related taxes and other information to avoid problems.
3. Determine the sales price. The seller can determine the selling price of the house according to the comprehensive conditions such as the location, orientation, floor and area of the house, but this price is set on the basis of the average price, because unreasonable pricing will only miss the opportunity of trading. In addition, the quotation should be the total sales price, and if there are any expenses that need to be paid by the buyer separately, it should be stated in the quotation.
4. Release information. After setting the sales price, the seller can publish the sales information on the Internet or newspapers. However, in the published information, it is good to indicate the words such as personal housing or agency-free brokerage company, so that more buyers may come to consult. But if the seller chooses a brokerage company to sell, then there is no need to worry about the issue of information release.
5. negotiate the price. When selling a house, if the buyer takes a fancy to the house and is willing to bid, there will definitely be a bargaining process. Because the price of the house is not like the cost of ordinary goods, the price often depends on the consumer's identification and market transactions, so the seller can reserve some bargaining space in advance and negotiate the price with the buyer calmly.
6. conclude a contract. When the buyers and sellers reach a * * understanding of the location, property rights and transaction price of the real estate through contact and consultation, they can sign a formal real estate sales contract. It should be noted that the contract should clearly stipulate the rights and obligations of the buyer and the seller, and clearly stipulate the liability for breach of contract and the legal solution after the dispute occurs.
7. Property right transaction. After the sales contract is signed, both parties to the transaction can go through the formalities of property right transaction at the district or county real estate transaction department where the house belongs. In this process, both parties to the transaction also need to pay relevant taxes and fees, pay taxes and go through formalities. After the buyer gets the relevant property right certificate of the house, the formalities of selling the house are over.
To sum up, if you want to transfer within five years, the taxes and fees you need to pay are very high, so friends who want to transfer can wait until the expiration of five years.
Legal basis:
Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.