Generally, when buying and selling second-hand houses, it involves the transfer of property rights. If the property is transferred, you need to pay a certain amount of taxes and fees in order to transfer it smoothly. Of course, when it comes to the transfer of real estate, both buyers and sellers need to pay a certain fee accordingly. Then, what tax should I pay for the transfer of real estate? How to calculate the real estate transaction tax?
What tax should I pay for the transfer of real estate? How to calculate the real estate transaction tax?
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What tax should I pay for the transfer of real estate?
Property transfer needs to pay deed tax, business tax and individual tax.
The transfer of real estate refers to the whole process of obtaining real estate through transfer, sale, gift and inheritance. , and go through the formalities for the change of house property right at the house ownership registration center, that is, the property right of Party A is transferred to Party B, and the transfer of real estate includes the transfer of inherited real estate, the transfer of donated real estate and the transfer of second-hand housing.
It is calculated in two situations: the real estate is over five years and less than five years. The first one is that the real estate is exempt from business tax and individual tax after five years, and it needs to pay deed tax and property right transfer registration fee; Second, if the property is less than five years old, it needs to pay business tax and individual tax, and at the same time pay deed tax and property right transfer registration fee.
What tax should I pay for the transfer of real estate? How to calculate the real estate transaction tax?
How to calculate the real estate transaction tax?
Whether it has been 2 years or not is related to paying business tax. There is no need to pay a tax in the case of two years and ordinary housing. Taxes and fees to be paid for general second-hand housing transactions:
1, deed tax: the deed tax is paid for the house according to 1%-3% of the total house price, and the specific proportion needs to be determined according to the relevant national policies, the buyer's purchase time, unit price, purchase area, whether to purchase the house at 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.
2. Stamp duty (0.05% for the buyer and 0.05% for the seller): that is, the tax payable by the buyer is 0.05% of the taxable value, and the stamp duty is paid by the taxpayer. Individuals selling or buying houses are temporarily exempt from stamp duty. The second transfer registration only charges the buyer 0.05% stamp duty.
3. Business tax: This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
4. Ownership registration fee and evidence collection fee: 80 yuan for each individual house registration fee; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee. Generally speaking, around 200 yuan.
It can be seen that there are still many procedures required for real estate transfer, and there are also many tax items charged for real estate transfer. When you handle the transfer of real estate, it is suggested that you can check the relevant procedures and taxes that need to be prepared online first, and then go through the relevant procedures.