1. The buyer and the seller establish information communication channels, and the buyer knows the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.
2. If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign a house sales contract (or a house sales contract). After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.
3. The buyer and the seller apply to the real estate transaction management department for review. After the buyer and the seller apply to the real estate management department, the management department shall examine the relevant documents, review the property rights, and grant the transfer procedures for the houses that meet the listing conditions. If there is no property right or some property rights without the written consent of other property rights, the application will be refused and the listing transaction will be prohibited.
4. Contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed. Now Beijing has cancelled the real estate sales contract during the transaction, which is also commonly known as the "white contract".
5. Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.
6. Go through the formalities of property right transfer and transfer. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the notice of receiving the property ownership certificate.
7. For the buyer of the loan, after signing the house sales contract with the seller, both the buyer and the seller will go to the loan bank to handle the loan formalities. The bank will review the buyer's credit status, evaluate the house that both parties want to trade, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue a one-time loan.
8. After the buyer obtains the ownership certificate of the house and pays off all the house price, and the seller delivers the house and settles all the property fees, all the second-hand house sales contracts between the two parties are fulfilled. Tax standard:
Buyer:
1) Registration fee: 80/ set.
2) Deed tax: 1.5% or 3%
Note: 1.5% is suitable for ordinary houses with a single building area below 120 square meters (including 120 square meters) and the plot ratio of residential quarters above 1.0 (including 1.0). Non-ordinary houses lack one of the two conditions. 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.
III) Stamp Duty: 5 yuan
4) Handling fee: 3 yuan/m2.
Seller:
1) Personal income tax: the tax rate is 20%.
Note: Income tax payable = (income from housing transfer-original value and reasonable expenses of housing) × 20% of the income obtained by individuals from transferring their own houses for more than five years, and they are the only houses for families (couples) to live in, so they are exempt from personal income tax.
Except in the case that individual income tax can be exempted in accordance with 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 than 1% for six types of houses, such as purchased public houses, houses with difficulties, housing with funds, housing for housing projects, affordable housing and resettlement houses. Other approved collection rates are not less than 2%. Specifically determined by the competent tax authorities according to local conditions.
You can apply for tax refund if you buy a house again within one year.
2) Handling fee: 3 yuan /m2.
3) Business tax: 1, 5.5% or 5.5% difference.
Note: From June 1 2006, the business tax of 5.5% will be levied on ordinary houses that have been transferred and purchased for less than five years; Housing purchased for more than 5 years (including 5 years) and meeting the ordinary housing standards in our city is not subject to business tax if it is to be transferred. When individuals purchase houses, the time indicated on the property right certificate or deed tax payment certificate obtained is the time for purchasing houses.
For the transfer of houses that have been purchased for more than 5 years (including 5 years), the calculation method of business tax needs to levy 5.5% business tax on the balance after deducting the original purchase price of the house from the income from the sale of the house.
4) Land transfer fee: purchased public houses 1% (according to the listed transaction price minus the original purchase cost price), excluding private houses.
5) Stamp Duty: 5 yuan
6) Appraisal fee: 5‰ of the appraised value of the real estate, or 7‰ if the buyer needs a loan.
Note: If the purchased second-hand house belongs to the purchased public house, and the buyer needs a loan, the assessment fee payable is two thousandths of the total amount of the target; If you don't borrow it, you don't need to pay the evaluation fee.
If the purchased second-hand house belongs to private saving, the appraisal fee should be seven thousandths of the appraisal value of the target real estate in the case of the buyer's loan; If you don't borrow it, you have to pay five thousandths.
Loan cost: loan evaluation fee: 0.2%
Mortgage registration fee: 80 yuan
Mortgage fee: 0.65438+ 0.4% of the loan amount.
Notarial fee: 200 yuan.
Insurance premium: determined according to loan amount and service life (rough calculation: loan amount × 1.2 times × one thousandth × service life × discount; Fine-tuning the local education surcharge for second-hand housing transactions in Qingdao Since June 1, the tax collection standard for second-hand housing transactions has been adjusted. On the basis of the original taxes and fees, the local education surcharge based on business tax 1% and the stamp duty based on the Property Transfer Document are added, and the tax basis is five ten thousandths of the amount contained in the commercial housing sales contract.
At present, the market response is not great.
Zhang Tingyou, general manager of Ivy Real Estate, said that because the tax adjustment has not changed much, buyers and sellers need to pay less money. Therefore, the real estate trading center and other relevant departments did not carry out extensive publicity, such as publicity in the trading hall, but only informed the intermediary agencies of this change in the form of a question and answer about relevant trading knowledge to the intermediary companies.
At present, this fine-tuning of the second-hand housing market has not caused much reaction. In addition, for many ordinary property buyers, they are not very clear about how much tax they need to pay to buy a second-hand house, and the increase in money this time is not much, so it has not become a decisive factor for them to buy or not.
Take an ordinary second-hand house as an example, with an area of 70 square meters, a total price of 600,000, and a residence of less than 5 years. According to this tax adjustment, the local education surcharge is 300 yuan on the basis of the original tax, while the stamp duty levied according to the tax item of "property right transfer certificate" is 300 yuan. In other words, if this 600,000 second-hand house is traded after June 1, it will cost 600 yuan more than the original one.
Regarding the tax increase, the person in charge of an intermediary company in our city told the reporter that although the transaction volume of second-hand houses increased in May, the current second-hand housing market as a whole is relatively cold. Therefore, although the increase is not large, it may once again affect the market nerves.
For a house of 600,000 yuan, the maximum tax is 55 1 18 yuan.
Take the second-hand house with a construction area of 70 square meters and a total price of 600,000 as an example. Let's calculate the total amount of taxes and fees to be paid after adjustment.
If the house has lived for less than five years, the tax payable is 5.55% business tax, amounting to 33,300 yuan; 1.5% deed tax, amounting to 9000 yuan; 2% personal income tax (including 1% personal income tax and 1% land income tax on purchased public houses), with the amount of 12000 yuan; Transaction fee 420 yuan; The registration fee and survey fee are 93 yuan, and the stamp duty is 5 yuan. The amount of the buyer and the seller is 0.5 ‰ of the total amount, that is, 300 yuan.
In this way, if all these expenses need to be borne by the buyer, then the purchase of this house needs to pay 55 1 18 yuan, which is more than 9% of the total house price.
If the house has lived for five years, the business tax on the commercial house will be reduced by 5.55%, and the tax payable will be 2 18 18 yuan. If it is the only residence for both husband and wife, the tax payable is 98 18 yuan, and the purchased public house needs to pay 1% of the land income, totaling * *.
Not new taxes and fees.
According to the introduction of relevant departments, from the perspective of relevant tax laws and regulations, the stamp duty tax added by local education and levied according to the tax item of "property right transfer document" has been levied for a long time, but it has not been levied in Qingdao until now.
In addition, the local education surcharge and stamp duty levied according to the tax item of "property right transfer certificate" are also charged. According to the regulations, at present, the buyer of second-hand housing transaction tax in Qingdao has to pay stamp duty and deed tax, and the seller has to pay business tax, urban construction tax, education surcharge, local education surcharge, personal income tax and stamp duty. However, as we all know, these taxes and fees are basically borne by the buyer at present.