How to agree how to pay taxes when buying second-hand houses under the new policy? First, who should pay taxes and how? It is agreed in advance that the national macro-control will release the signal that personal income tax will be levied according to the 20% difference in the sale of second-hand houses. For this new high tax, the tax-included part often leads to disputes over second-hand housing transactions. In the second-hand housing sales contract, it is generally not agreed whether the transaction tax declaration method has been verified or recognized, but only agreed that the owner should pay taxes. When buying a house, the tax calculated by the intermediary to the buyer is calculated according to the approval (personal income tax is 1% or 1.5% of the nuclear price). In the past, after the house price rose, the owner asked the buyer to bear the 20% tax increase. Such cases broke out after the introduction of the new "National Five Articles". When signing a contract, the buyer must clearly stipulate the tax declaration method at the time of delivery to prevent any party from breaking the contract under an excuse. Reminder: For some houses that meet the tax exemption conditions (such as the only house for families over five years), after the house price rises, some owners refuse to cooperate with the buyer to apply for tax exemption, forcing the buyer to return on the grounds of high taxes and fees, so as to achieve the purpose of breaking the contract. The buyer can clearly stipulate in the contract that the owner has the obligation to ensure that he and his family members cooperate with the buyer to apply for tax exemption. Because the owner himself or his family members do not cooperate, the increased tax shall be borne by the owner. Second, there are risks in avoiding restrictions on purchases and loans. Lawyers said that there are great risks in such trading methods as "yin-yang contract", "buying a house under one's name" and "ruling transfer". The so-called "loan arbitrage" refers to the buyer's behavior of inflating the contract transaction price and submitting it to the bank in order to obtain more loan approval. Previously, when the house price rose, the owner complained to the bank or the banking regulatory bureau, demanding to cancel the loan commitment already issued by the bank in order to achieve the purpose of breaking the contract. 1. Even if the owner cooperates, don't submit the "Yin-Yang Contract" multi-loan to the bank. Shenzhen second-hand housing lawyers' group has breached the contract with the owner because the bank canceled the loan commitment letter. 2. In addition, in the case that the buyer is not qualified to buy a house and signs a contract with the owner, and at the same time signs the Confirmation of the Buyer's Subject Change, it is agreed that the buyer can transfer the ownership to the name of its designated person, which is called "buying a house under the name". The risk of this kind of behavior is that if a new buyer who meets the purchase conditions is not found at that time, it will constitute a breach of contract for the owner, or a property right dispute will occur with the borrower after finding someone else to borrow the buyer. Reminder: 1. For buyers, before buying a house, they must ensure that they meet the conditions for buying a house. There is legal risk in buying a house under his name, and he needs to sign a property right confirmation with the borrower; For the owners, buyers who don't buy in their own name either don't meet the purchase conditions, or don't meet the loan conditions, or make ABC bills in real estate speculation, and the transaction risk is much higher than just buying a house for self-occupation. Under the same conditions, it is recommended to choose high-quality buyers; For the borrower, there are cases where the qualification for purchasing a house alone and the loan are limited, and the overdue repayment affects the actual owner's own credit. It is suggested that careful borrowing should be fully considered. 2. In another case, if the buyer does not have the qualification to buy a house, he will make up debts with the owner and sue the owner to the court, waiting for the judgment to pay off the debts with the house. This is prone to the situation that both parties go back on their word or the transfer is blocked in the middle of the transaction. The virtual litigation ruling on assignment is the object of judicial attack. If either party reneges halfway, it will definitely lead to the failure of the transaction. It is suggested that the owner give priority to selling the house to those who meet the purchase conditions. 3. Before buying a degree room, you must visit the education department, school and neighbors to ensure that the house belongs to the school district and has a degree, and it is clearly stipulated in the contract that once there is no degree, the contract can be terminated and the owner can compensate the relevant losses. At the same time, it is the owner's obligation to redeem the building. However, in order to save short-term interest, choosing a sum of money to redeem the building (loan to the owner to redeem the building) is easy to cause disputes. It is suggested that buyers would rather pay short-term interest than choose a sum of money to redeem the building. Related knowledge reading: What are the precautions for buying a second-hand house? First, when making a down payment, it is necessary to specify the bargaining period. When paying the deposit, it is necessary to specify the time limit for the intermediary company to negotiate with the seller to ensure that the money can be recovered in time if the negotiation fails. After signing the room agreement with the agent, you should take the original agreement. After successful negotiation, the intermediary shall be required to transfer the agreement signed by the seller and the deposit receipt signed by the seller to himself. Second, pay attention to field investigation. Before signing the contract, the buyer should do some investigation. First, he should make a field trip to the house to learn about the living conditions, neighborhood relations, property maintenance funds and property fees of the house. Secondly, the buyer should go to the trading center to inquire about the property rights of the house, whether it is mortgaged, leased or sealed up. Go to the police station where the house is located and check the household registration in the house. Finally, if you need a loan, you should consult the bank in advance about the loan conditions and loanable ratio. Third, check the relevant documents before signing the contract. Such as ID card, house title certificate, etc. , to ensure that the seller has legal qualifications. At the same time, the buyer's payment should be linked to the seller's performance, such as signing a contract, handing over a house, transferring ownership, etc. And the buyer can postpone payment when the seller defaults. Finally, in order to ensure the safety of funds, it is best to adopt fund supervision. Fourth, you should receive a receipt after payment. After the house payment is made, the seller shall issue a receipt. Unless explicitly authorized by the seller, the intermediary generally has no right to accept the house payment without authorization. If it is agreed that part of the house payment will be used to repay the bank's cancellation of the existing mortgage registration, the money must be supervised by the buyer or paid to the seller's loan repayment account and told the original bank to transfer directly to avoid the seller's misappropriation. Fifth, the transfer of housing should be accepted. When the buyer accepts the house, he shall accept the handover of facilities and equipment in accordance with the contract. Try to avoid decorating the house before the transfer, and prevent disputes after the transfer from complicating the sale. Housing transfer includes not only the transfer of property rights, but also the transfer of water, electricity, coal and other projects. If there is an account in the house, the seller should be urged to move out in time.
Legal objectivity:
Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) has a deed tax rate of 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record. "Regulations on the Management of Housing Provident Fund" Article 5 The housing provident fund shall be used for the purchase, construction, renovation and overhaul of owner-occupied housing by employees, and no unit or individual may use it for other purposes.