Under normal circumstances, almost all taxes and fees of auction houses are borne by buyers. Including deed tax, personal income tax, registration fee, evaluation fee, guarantee fee, notary fee, etc. Some houses may have VAT. In addition, before the auction house, the fees owed by the former owners will be displayed in the bidding announcement. For example, property fees, utilities, gas fees, broadband fees, cable TV fees and so on. Be sure to read it carefully, and the relevant taxes and fees arising from the sale of the house shall be borne by the buyer.
For the auction house, the taxes and fees involved by the buyer mainly include deed tax and stamp duty, while the taxes and fees involved by the seller include value-added tax, urban maintenance and construction tax, land value-added tax, enterprise income tax and personal income tax. Online judicial auction shall determine the reserve price, and the reserve price of the auction shall be the starting price.
The starting price shall be determined by the people's court with reference to the evaluation price. If there is no evaluation, it shall be determined with reference to the market price, and the opinions of the parties shall be sought. The starting price shall not be less than 70% of the evaluation price or market price. The online judicial auction shall be announced in advance, and besides the legal channels, the auction announcement shall also be published on the online judicial auction platform.
Auction of movable property shall be announced fifteen days before the auction, and auction of immovable property or other property rights shall be announced thirty days before the auction. The auction announcement shall include the auction property, price, deposit, bidder's conditions, known defects of the auction property, relevant rights and obligations, legal responsibilities, auction time, online platform, auction court and other information. The parties or interested parties raise objections to cancel the online judicial auction.
What are the tax provisions of the law on house auction?
1. The transfer fees of the property auctioned by the general court is paid by the buyer. Except for the transfer procedures, the taxes and fees of the auctioned real estate are the same as those of ordinary real estate transactions.
2. If the property right of the auction house is less than five years, the personal income tax is 65438+ 0% of the auction house price; The land tax is 65438+ 0% of the house auction price, and the tax is 5.5% of the house auction price; The deed tax is between 1%-3% of the house auction price, and the specific proportion depends on the building area; Housing transaction fee is the area multiplied by the unit price per square meter of 6 yuan; The house appraisal fee is 0.5% of the house auction price; Registration fee, 80 yuan.
Matters needing attention in auctioning and transferring houses according to law:
1. Investigate the identity background of the original owner of the house.
Mortgaged or confiscated houses are mostly due to the debtor's inability to perform due debts, which leads to creditors suing for seizure of mortgaged property and finally being forced to auction by the court. Many of them are due to investment failure, broken capital chain or usury. If the ordinary business fails, the character is ok. If you meet a rogue homeowner, you may come back to make trouble and find trouble, and the future trouble will be endless.
2, field trips, rental and self-use houses should be cautious.
It is not so convenient for auction houses to see houses. If you don't go to the field to see the house, you are likely to encounter a property with architectural defects, and the court will not be responsible for the defects of the house. Go and have a look, and you can also know whether the bought and sold house is rented out or lived in.
3, the property should be clear.
No matter what kind of house you buy, you must understand the property attributes, and auction houses are no exception. The attributes of the real estate mainly include the nature of land transfer, service life, whether the real estate license has been handled, whether the tax is in arrears, etc.
Legal basis:
"Provisions of the Supreme People's Court on Several Issues Concerning Online Judicial Auction of People's Courts" Article 30.
The taxes and fees generated by the online judicial auction itself shall be borne by the corresponding subjects in accordance with the provisions of relevant laws and administrative regulations; If there is no provision or the provision is unclear, the people's court may determine the relevant taxpayer and the tax amount according to the legal principles and the actual situation of the case.