Taxes payable by the buyer:
1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters, and it is the first suite).
2. Stamp duty: 0.05% of the house price.
3. Transaction cost: 3 yuan/m2.
4. Surveying and mapping fee: According to the specific regulations of each district, the general situation is 1.36 yuan/square meter.
5. Ownership registration fee and evidence collection fee: According to the specific regulations of each district, it is generally around 200 yuan.
Taxes payable by the seller:
1. Transaction cost: 3 yuan/m2.
2. Stamp duty: 0.05% of the house price.
3. Business tax: price difference *5.5% (if the real estate license is less than 5 years).
4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the real estate license is more than 5 years, and few houses can be exempted).
Second-hand housing transaction tax refers to various taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including: value-added tax (original business tax), personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax, education surcharge, etc.
Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.05% of the transaction price of the house (temporarily exempted from 2009); The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; Deed tax for ordinary houses 1%, deed tax for high-grade commercial houses 4%.
In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the country's tax revenue has increased, and the burden of buying a house has also increased.
Second-home deed tax payment standard
(1) Deed tax for the area of the Buyer's first house less than 90m2:1%of the appraised price;
(2) The first deed tax of the Buyer's area is more than 90 but less than 144 m2: 65438+ 0.5% of the appraised price;
(3) It is higher than the market guidance price in this region, with an area of 144 square meters or more, and the buyer is not the deed tax of the first two houses or the deed tax of more than two houses: 3% of the appraised price.
Deed tax payment time
The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
Deadline for tax payment
A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.
Transfer of land and housing ownership in the following ways shall be regarded as the transfer of land use right, the sale of housing or the collection of deed tax on housing gift:
Invest in the ownership of land and houses, make shares at a fixed price, pay off debts with the ownership of land and houses, inherit the ownership of land and houses in the form of winning prizes, and inherit the ownership of land and houses in the form of purchasing in advance or raising funds in advance to build houses. The deed tax is subject to a proportional tax rate of 3%-5%. At present, deed tax has become a fixed source of local fiscal revenue, and local deed tax revenue is rising rapidly all over the country. The ownership transfer methods of various types of land and houses are different, and the deed tax pricing methods are also different.
The average price of all kinds of houses is lower than the market guidance price of the housing authority in each district:
(1) Deed tax for the area of the Buyer's first house less than 90 square meters: 1% of the appraised price.
(2) The first deed tax of the Buyer's area is more than 90 but less than 144 m2: 65438+ 0.5% of the appraised price.
(3) It is higher than the market guidance price in this region, with an area of 144 square meters or more, and the buyer is not the deed tax of the first two houses or the deed tax of more than two houses: 3% of the appraised price.
The second suite for real estate license process.
1. Confirm that the developer has registered initially.
Initial registration of developers is a necessary prerequisite for their own real estate license. Usually, it takes about 20 to 60 days for the competent department to handle the initial registration.
2, to the management department to receive and fill in the "housing (land) ownership registration application form".
After the application form of prospective owner is filled out, the developer needs to sign and seal it. Some developers will have ready-made stamp forms in their hands, and just go to the developers to get them and fill them out. You can ask the developer in advance in which department the real estate license should be handled, and then directly consult the department, saving the pain of running around.
3, the necessary material mapping (table)
Surveying and mapping table is an important basis for the registration department to determine the area marked on the real estate license, which can be obtained in three ways: opening a business office (with ID card); Housing area measuring station designated by the developer; Or apply to the registration department for surveying and mapping the housing area.
4. Get relevant documents
Collect the necessary application documents, including the purchase contract, the house settlement form, the copy of the big house property certificate, etc. The completed application form needs to be reviewed and sealed by the developer.
5. Pay maintenance fund and deed tax.
These two payments need to be paid at the community office or the designated collection bank in the area where the property is located, as the necessary documents for handling the real estate license. After the payment, the payment voucher must be kept, once lost, it will affect the acquisition of the real estate license.
6. Submit application materials
7. Get the real estate license according to the specified time.
After submitting the application, please keep the license notice given by the management department and get the real estate license in time according to the notice time.
Legal basis:
All china lawyers association lawyers' guide to the operation of second-hand housing sales contracts.
Article 1 Definitions and tips of this guide
1. 1 The second-hand houses mentioned in these guidelines refer to houses with clear property rights in the real estate property rights trading market, including commercial houses and various purchased policy houses.
The purchased policy housing mainly includes public housing, affordable housing, fund-raising housing and cooperative housing purchased by individual employees in accordance with the housing reform policy.
1.2 The sale of second-hand houses as mentioned in these Guidelines refers to a civil legal act in which the seller transfers the ownership of commercial housing and purchased policy housing to the buyer through legal procedures, and the buyer accepts the ownership of the house and pays the price; The second-hand house sale contract is an agreement signed by the buyer and the seller to clarify the rights and obligations of both parties in the sale process.
1.3 The buyer mentioned in these Guidelines refers to the party who obtains the ownership of the house by paying the price in the sale of second-hand houses; The term "seller" as mentioned in these Guidelines refers to the transaction party who transfers the ownership of the second-hand house in exchange for the price.
1.4 the real estate registration authority mentioned in these guidelines refers to the real estate management authority established by the people's government at or above the county level where the real estate is located.
1.5 the real estate intermediary services mentioned in these guidelines refer to real estate consulting, real estate price evaluation, real estate brokerage and other activities that provide services for real estate transactions.
Real estate consultation refers to the business activities that provide services in terms of laws, regulations, policies, information and technology for the parties involved in real estate activities.
Real estate agency refers to the business activities of professional service institutions entrusted by the parties to handle house sales, real estate registration, transfer and other services in the name of the client.
1.6 The term "real estate consultant" as mentioned in these Guidelines refers to the professional and technical personnel who have a technical secondary school degree or above in real estate and related majors, have a junior professional title or above in real estate consulting business, and have obtained an examination certificate.
1.7 The term "real estate broker" as mentioned in these Guidelines refers to organizations and individuals who have the conditions of brokers (passed the examination, registered and obtained the qualification certificate of real estate broker), have been approved and registered by the administrative department for industry and commerce, and have obtained a business license to engage in real estate brokerage activities.
1.8 The relevant contents of these guidelines are applicable to second-hand housing transactions between China people and natural persons, legal persons and other organizations in China. This guideline does not apply to houses outside China (including Hong Kong, Macao and Taiwan) and houses sold in China for the first time.
1.9 the work described in these guidelines is only used as a reference for lawyers to engage in the operation of second-hand housing sales contracts, and is not used as a basis for judging lawyers' practice ability and fault.