Wuhan second-hand housing transaction, real estate license just over two years, business tax concessions? How much do you have to pay for a house with a contract price of 400 thousand besides the house price?
1. If an individual sells a house that has been purchased for less than 5 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
In less than five years, the business tax was collected in full. There is no discount. The two-year certificate you mentioned has been invalidated. Now it is executed according to this.
For details, please refer to China Finance and Taxation Network: Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting Business Tax Policy on Individual Housing Transfer/ntax/apps/laws/index.php/lawtext/lawscontent? LawSerialNo = 566 a 9968 b 43628588 e 76 be 5a 85 a 0 f 9 e 8 & amp； term=%D7%A 1%B7%BF
Related links: second-hand housing transfer tax policy/ntax/apps/case/index.php/article/displayarticle/articleid/8199.