New certificate: the three major taxes of real estate, value-added tax, individual tax and deed tax, all need to be paid.
Old certificate: With the increase of the number of years of real estate license, according to the national policy, the value-added tax and individual tax of the three major taxes of real estate can be reduced to a certain extent, and both the new certificate and the old certificate need to pay deed tax, and the amount is the same.
Three major taxes on real estate transfer:
contract tax
A. Tax analysis: deed tax is a kind of property tax levied on property owners based on real estate with changed ownership;
B taxpayer: the land whose right to use has been transferred and the house whose ownership has been transferred;
Taxpayer: the buyer;
D. tax rate: 3%;
E, deed tax preferential policies
(1) If the land and houses are requisitioned and occupied by the people's governments at or above the county level and the ownership of the land and houses is re-assumed, the deed tax shall be exempted for the part where the transaction price does not exceed the compensation fee and resettlement subsidy for the land and houses; (For example, relocated households can be exempted from deed tax)
(2) Urban workers who purchase public housing for the first time according to regulations are exempt from deed tax;
(3) Individual purchase of self-use ordinary commodity housing is subject to deed tax by half;
(four) according to the difference between the transaction price of newly purchased commercial housing and the transaction price of purchased public housing within one year before and after the listing and sale of residents;
(5) If the house exchange price is equal, the deed tax shall be exempted; If the exchange price is not equal, it shall be paid by the payer;
(6) According to the Inheritance Law, if the legal heir inherits the ownership of the house, the deed tax shall be exempted;
(7) If the divorce of husband and wife involves the change of registration of house ownership certificate due to property division, the deed tax shall be exempted.
individual income tax
1, tax analysis: personal income tax is a tax levied on various taxable income obtained by individuals (natural persons), and income from house sales is also one of taxable income;
2. Tax object: income from property transfer;
Taxpayer: the seller;
4. Tax rate: 65438+ 0% of the transaction price or 20% of the price difference;
5. Preferential policies:
(1) The income from the transfer of the house for personal use for more than 2 years, which is the only living room for the family, shall be exempted from personal income tax;
(2) For taxpayers who sell their own houses and plan to buy houses at the market price within 1 year after the sale of existing houses, the personal income tax paid for the sale of existing houses shall be paid in the form of tax deposit first, and then the tax deposit shall be refunded in full or in part depending on the relationship between the amount of re-purchased houses and the sales of original houses.
increment tax on land value
1, tax analysis: land value-added tax is a tax levied on the value-added part of the paid transfer of state-owned land use rights and above-ground buildings and their attachments;
2. Payee: value-added part;
Taxpayer: the seller;
4. Tax rate: 1%, or after deducting the legal deduction of the project amount, it shall be levied at the four-level progressive tax rate;
5. Preferential policies:
(1) Taxpayers who build ordinary standard houses for sale, and the added value does not exceed 20% of the deduction, shall be exempted from tax;
(two) the transfer of the original owner-occupied housing due to job transfer or improvement of living conditions, which has been approved by the tax authorities and has lived for more than 5 years (inclusive), shall be exempted; Over 3 years (inclusive) less than 5 years, halved; Less than 3 years, according to the provisions of the collection;
(three) for ordinary housing owned by individuals, the land value-added tax shall be exempted at the time of transfer;
(four) the exchange of residential houses between individuals may be exempted from land value-added tax with the approval of the tax authorities;
(5) The land value-added tax shall be exempted if the property right of the house is donated to the immediate family members or those who have direct support obligations.
Normal transmission:
Transaction cost: 2.5 yuan/m2× construction area;
Contract stamp duty: the total transaction amount of the house × 0.05%;
Business tax: within 2 years of ordinary residence: the total transaction amount of the house × 5.55%; 2 years or more: exemption;
Non-ordinary houses within 2 years: the total transaction volume of houses × 5.55% for 2 years or more: the difference × 5.55%;
Personal income tax: 65438+ 0% of the total transaction amount of ordinary houses or 20% of the profit portion;
2% of the total turnover of non-ordinary houses or 20% of the profits;
Land value-added tax: for ordinary houses, it is exempted; For non-ordinary houses, within 3 years, the total transaction volume of houses is × 0.5%; 3 to 5 years, the total housing turnover is × 0.25%; Over 5 years and above, shall be exempted;
Notarization fee for the sales contract: (only when the sales contract needs notarization) the total transaction amount of the house × 0.3%;
The deed tax shall be paid by the buyer, and the tax payment ratio is: 1. Ordinary houses should pay deed tax of 65438+ 0.5% of the transaction price or appraisal price. 2. Non-ordinary houses shall pay the deed tax of 3% of the transaction price or appraisal price.
Refer to the above content: Baidu Encyclopedia-taxes and fees for second-hand houses