What is the tax rate of second-hand housing transactions in Shuyang?

Second-hand houses in second-hand housing transactions also need to pay some corresponding taxes, such as personal income tax on second-hand houses and transaction tax on second-hand houses. For second-hand houses, these taxes must be paid, so what is the proportion of transaction tax on second-hand houses? Next, Bian Xiao will bring you detailed knowledge about the tax rate of second-hand housing transactions in Shuyang, hoping to help you.

1. What is the tax rate of second-hand housing transactions in Shuyang?

Generally speaking, the taxes and fees of second-hand housing transactions mainly include business tax, personal income tax, stamp duty, urban construction tax, education surcharge and deed tax. Urban maintenance and construction tax and education surcharge shall be exempted together with business tax. Among them, the taxes and fees that the seller needs to pay include business tax, personal income tax, stamp duty, urban construction tax and education surcharge. The taxes and fees that buyers need to pay are deed tax and stamp duty.

Second, the situation of exemption and underpayment.

There are two main situations to enjoy the preferential policies of individual income tax:

First, the income from the transfer of housing that has been used for more than five years and is the only living room for families is exempt from personal income tax.

Second, for taxpayers who sell their own houses and plan to buy houses at market price within 1 year after the sale of their existing houses, they should pay the personal income tax payable for selling houses to the competent tax authorities in the form of tax deposit. If the purchase amount is greater than or equal to the original housing sales, all tax deposit shall be refunded. If the purchase amount is less than the original housing sales, the tax deposit will be returned according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as personal income tax.

Third, the second-hand housing gift transfer.

1. Fees: business tax and personal income tax are exempted, but (1) notary fee 40 yuan/m2 * property certificate area needs to be increased (3) deed tax collection. No matter what the property is, it is necessary to collect the full deed tax.

Other expenses are the same as normal transfer.

2. Required materials: (1) The notary office needs a copy of the seller's husband and wife's household registration book and ID card, a copy of the buyer's ID card and a copy of the property right certificate. (2) Direct transfer can be made without going through the local taxation bureau.

(3) The materials required by the Housing Authority are basically the same as those required by the normal transfer except for an original notarial certificate.