1, tax policy adjustment, buyer's purchase cost increases.
Because the buyer bears the taxes of the next home, the adjustment of tax policy has no effect on the seller's income, but it will affect the buyer's purchase cost. Once the price is agreed, it means that the buyer bears the risk of tax adjustment.
In this case, the buyer should pay attention to shorten the transaction time as much as possible and handle the transfer formalities as soon as possible. At the same time, we should understand the relevant national policies and judge the possibility of introducing new tax policies in the near future.
2. The tax refund agreement is unknown.
According to the current policy, the seller has to pay personal income tax when selling the property, and the personal income tax can be refunded to the seller under certain conditions. If the price is agreed, the personal income tax that the seller needs to pay will also be borne by the buyer, but if it is returned to the seller later, it means that the seller's income from selling the house has increased, and the buyer may feel unfair.
If the buyer wants to pay personal income tax for the seller, it is better to stipulate in the contract that once the personal income tax is refunded to the seller in the future, the seller should return the tax obtained to the buyer, and it is agreed that when the buyer pays taxes, the tax payment receipt will be kept by the buyer, and then handed over to the seller when it meets the tax refund conditions, and the seller will pay the refund to the buyer first.
3. The tax calculation is wrong, and the buyer's purchase cost increases.
When the buyer decides to sign the contract at the hand price, the tax cost basically depends on the calculation of the intermediary. However, due to frequent tax policies and uneven business level of intermediaries, there may be a gap between the taxes calculated by intermediaries and the taxes actually collected by tax authorities. There are even a few intermediaries who deliberately reduce taxes and let buyers sign contracts as soon as possible.
Buyers must not be partial to the tax calculated by the intermediary. It is best to consult the relevant regulations first, and then go to the trading center to understand the tax basis and calculation ratio, so as not to be inconsistent with your expectations when paying taxes.
4. The agreement on "hand price" or "transaction price" is not clear.
We often see such cases: the intermediary contract stipulates that the "purchase price" is 2 million yuan, but the "transaction price" is 2 million yuan, so it is easy for both parties to have disputes: is 2 million yuan the transaction price or the purchase price?
If it is agreed that the "hand price" is 2 million yuan, the transaction price must be calculated according to the tax payment ratio, because the price reflected in the model text of the sales contract is the house price, that is, the transaction price. Unless otherwise agreed, it is generally believed that the price agreed in the sales contract is the transaction price, so it must be remembered that the transaction price is calculated according to the hand price and should be higher than the hand price.
5. Intermediary makes a difference.
The seller only cares about the "price on hand", while the buyer's total purchase expenditure and various taxes and fees for real estate transactions are calculated according to the intermediary. If you encounter a few bad intermediaries, you may deliberately miscalculate and overcharge taxes and fees, resulting in a price difference and deceiving buyers and sellers. Therefore, even if the intermediary calculates the various taxes and fees paid, it should be checked when paying taxes. Never give the money to the intermediary, and keep the tax payment certificate for later review.
How to avoid the risk of "hand price" So, what is hand price? What disputes are likely to arise from "getting the price"? How can we avoid these disputes? First, what is the "hand price"? To understand what is the "hand price", we must first understand what is the "transaction price". "Transaction price" refers to the total house sales price agreed in the contract, and it is also the calculation basis for transfer and tax payment to the trading center and tax authorities. "Hand-to-hand price" refers to the price actually obtained by the seller, excluding various taxes and fees incurred in the transaction (excluding agency fees in part). In the case of "getting the price", the buyer shall bear all taxes and fees that should have been paid by the seller. In short, the "price on hand" is all the money that the seller can get after the transaction is completed. If the seller determines the "hand price" first, it is necessary to deduce the "transaction price" according to the "hand price" and the collection standards of various taxes and fees. This "transaction price" is the total house transfer price finally recorded in the sales contract. For the seller, the benefits of determining the "hand price" are obvious: the seller can see the actual money after selling the house at a glance. If the agreement is "transaction price", then the seller will deduct the transaction price from various taxes and fees in order to figure out how much money he can finally get. 2. Agree on the buyer's purchase cost and the seller's income under the conditions of "price" and "transaction price" respectively. If it is agreed to "get the price" (excluding the agency fee), then the buyer's purchase cost = contract transaction price+various taxes and fees borne by the buyer+agency fee borne by the buyer+agency fee borne by the seller, and accordingly, the seller's income = get the price. If the "transaction price" is agreed, then the buyer's purchase cost = contract transaction price+various taxes and fees borne by the buyer+agency fees borne by the buyer. Accordingly, the seller's income = the contract transaction price-the taxes and fees borne by the seller-the agency fees borne by the seller. Iii. Disputes easily caused by the agreement on "taking the price" and countermeasures 1. Tax policy adjustment, the buyer's purchase cost increases. Because the buyer bears the taxes and fees of the upper and lower households, the adjustment of tax policy has no effect on the seller's income, but it will affect the buyer's purchase cost. Once the price is agreed, it means that the buyer bears the risk of tax adjustment. In this case, the buyer should pay attention to shorten the transaction time as much as possible and handle the transfer formalities as soon as possible. At the same time, we should understand the relevant national policies and judge the possibility of introducing new tax policies in the near future. 2. The agreement on tax refund is not clear. According to the current policy, the seller may have to pay personal income tax when selling the property, and the personal income tax can be refunded to the seller under certain conditions. If the price is agreed, the personal income tax that the seller needs to pay will also be borne by the buyer, but if it is returned to the seller later, it means that the income obtained by the seller has increased, and the buyer may feel unfair. If the buyer wants to pay personal income tax for the seller, it is better to stipulate in the contract that once the personal income tax is refunded to the seller in the future, the seller shall refund all or part of the tax to the buyer, and stipulate that the tax payment certificate shall be kept by the buyer at the time of tax payment, and then handed over to the seller when the tax refund conditions are met, and the seller will pay the refund to the buyer in advance. 3. The tax calculation is wrong, and the buyer's purchase cost increases. When the buyer decides to sign the contract at the hand price, the tax cost basically depends on the calculation of the intermediary. However, due to frequent tax policies and uneven business level of intermediaries, there may be a gap between the taxes calculated by intermediaries and the taxes actually collected by tax authorities. There are even a few intermediaries who deliberately reduce taxes and let buyers sign contracts as soon as possible. Buyers must not be partial to the tax calculated by the intermediary. It is best to consult the relevant regulations first, and then go to the trading center to understand the tax basis and calculation ratio, so as not to be inconsistent with your expectations when paying taxes. 4. The agreement on "purchase price" or "transaction price" is not clear. We often see such cases: the "purchase price" agreed in the intermediary contract is 2 million yuan, but the "transaction price" agreed in the sales contract is 2 million yuan, so the two sides are prone to disputes: is this 2 million yuan the transaction price or the purchase price? If it is agreed that the "hand price" is 2 million yuan, the transaction price must be calculated according to the tax payment ratio, because the price reflected in the model text of the sales contract is the house price, that is, the transaction price. Unless otherwise agreed, it is generally believed that the price agreed in the sales contract is the transaction price, so it must be remembered that the transaction price is calculated according to the hand price and should be higher than the hand price. 5, the intermediary earns the difference. The seller only cares about the "price on hand", while the buyer's total expenditure on house purchase and taxes on real estate transactions are calculated according to the intermediary. If you encounter a few bad intermediaries, you may deliberately miscalculate and overcharge taxes and fees, resulting in a price difference and deceiving buyers and sellers. Therefore, even if the intermediary calculates the various taxes and fees paid, it should be checked when paying taxes. Never give the money to the intermediary, and keep the tax payment certificate for later review. 6. The definition of "price on hand" is not clear. The "hand-to-hand price" is completely freely agreed by both parties, and there is no legal provision to clearly define "hand-to-hand price". In practice, some agreements include agency fees, while others do not. In order to avoid ambiguity, it should be clear in the contract what fees are not included in the "hand-to-hand price" and specify in detail the calculation formula for calculating the transaction price from the hand-to-hand price.
How to avoid the hand price of second-hand housing sales? In the current second-hand housing transactions, the more popular way is to get the price. Using the hand price, the seller's intention is obvious, that is, he hopes to pass on various taxes and fees in this way. For the buyer, if he doesn't understand this quotation method, he will inevitably suffer a dumb loss unconsciously.
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Xiao Wang is optimistic about a 70-square-meter second-hand house ready to get married. The owner asks 900,000 yuan. Xiao Wang is satisfied with the apartment type, location, floor and price of this house. The intermediary told Xiao Wang that several customers were in a hurry to buy, and if they didn't pay the deposit, they might miss the opportunity. At that time, Xiao Wang paid a deposit when his mind was hot and promised to sign the contract the next day. But when Xiao Wang went to sign the contract, the seller told him that 900,000 yuan was the purchase price, and the seller would not bear any expenses incurred in the process of buying and selling. The intermediary roughly calculated an account for Xiao Wang, including agency fee, deed tax, business tax and personal income tax, which added up to about 65,438+10,000 yuan. Originally, Xiao Wang prepared a 30% down payment at a price of 900,000 yuan. Now, with so much money at once, Xiao Wang was at a loss.
It turns out that in the process of second-hand housing transactions, both buyers and sellers need to pay relevant fees in accordance with state regulations. The expenses that the buyer needs to pay include stamp duty, deed tax, transaction fee, production fee, etc. If bank mortgage is required, the buyer also needs to pay notarization fees, mortgage registration agency fees, evaluation fees, etc. The expenses that the seller needs to pay include stamp duty and so on. If certain conditions are not met, the seller may also have to pay business tax and personal income tax. Arrival price refers to the price actually obtained by the seller, excluding all kinds of taxes and fees generated in the transaction (some of which do not include agency fees). In the case of obtaining the price, the buyer shall bear all taxes and fees that the seller should have paid.
That is to say, if the price is agreed, then the buyer's purchase cost = contract transaction price+taxes and fees borne by the buyer+agency fees borne by the buyer+agency fees borne by the seller, and accordingly, the money received by the seller = price on hand. If the transaction price is agreed, then the buyer's purchase cost = contract transaction price+various taxes and fees borne by the buyer+agency fees borne by the buyer. Accordingly, the seller's income = the contract transaction price, the taxes and fees borne by the seller, and the agency fee borne by the seller.
At present, in the second-hand housing market transactions, the way to get the price accounts for the vast majority. For the seller, the benefits of determining the hand price are obvious: the seller can see the actual money after selling the house at a glance. If the transaction price is agreed, then the seller will deduct the transaction price from various taxes and other costs in order to figure out how much money he can finally get. For the buyer, getting the price increases a lot of risks. According to industry insiders, buyers usually have the following risks when trading at hand price: the adjustment of tax policy will increase the buyer's purchase cost; The agreement on tax refund is not clear; Incorrect tax calculation, increasing the buyer's purchase cost; Disputes arise between the buyer and the seller due to unclear agreement on the transaction price or transaction price; The difference was eaten by the intermediary and so on.
In order to avoid these risks, the buyer should first understand the meaning of hand price.
The buyer and the seller should clearly stipulate the price of the second-hand house in the contract, especially clearly stipulate what expenses are included in the hand price and what expenses are not included, so as to avoid undue risks. In addition, the buyer and the seller can also avoid risks through supplementary agreements, such as stipulating how much tax the buyer will bear, and the part that exceeds the above tax will be borne according to law, or both parties will share it equally; If the house price agreed in the contract cannot be passed, so it is necessary to increase taxes and fees, the increased taxes and fees shall be borne according to law, or shared equally by both parties.
What is the hand price in the second-hand house? There is no specific definition of hand price. The key is how the seller understands the price.
In general, the "delivery price" is the "net delivery price", that is, the quantity or price that the seller gets at the end of all procedures, excluding all expenses such as agency fees, taxes and transfer fees.
What is the landlord's net hand price? The taxes paid by the last family include business tax and personal income tax (not to mention small taxes). The next family wants to teach deed tax, so the landlord gets the net price, that is, buying a house to help the landlord pay business tax and personal income tax.
How to investigate the identity of second-hand housing and how to avoid the risk of second-hand housing property disputes? There are three main steps to investigate the identity of second-hand houses: the first step is to ask the seller to show the property certificate, identity certificate, real estate license and other documents; The second step is to inquire about the property source and records of the purchased property from the relevant real estate management department, including the owner, file number, registration date, transaction price, etc. The third step is to check whether the house has a debt burden. In addition, buyers also need to know whether the purchased house is mortgaged and whether it has been sealed up by the court. Special attention should be paid to houses with controversial or partial property rights, those with property rights, unclear property rights and no property rights. Even if the house is no better, it will not get the property right certificate after the transaction. The structure of second-hand houses is usually complicated, and some houses have been rebuilt many times, and the structure is generally poor. When buying, we should not only know the age when the house was built, whether the existing construction area and usable area are consistent with those indicated on the property certificate, whether the layout of the house is reasonable, and whether the facilities and equipment are complete and intact. , but also to study the structure of the house in detail, to understand whether the house has damaged the decoration of the structure, whether there are hidden dangers such as selfless construction and reconstruction leading to damage to the main structure. To this end, you can go to the archives room of the housing management department to check the original files and see the drawings. The key to avoid the risk of second-hand housing property disputes is to find out the ownership of second-hand housing property rights. Nowadays, many consumers can't afford the high price of new houses, and many property buyers turn their attention to the second-hand housing market. Because it is the first time to buy a house, many people can't understand the tricks, eat "dumb losses" or be deceived. Buying a second-hand house depends on whether there is a real estate license, which is a very common problem. Check the files before going through the formalities, handle the property right transaction when there is no problem with the real estate files, and reach an understanding through the terms. Then when buying a second-hand house, you can consult in advance to see if there are any restrictive contents. In addition, second-hand housing transactions do not need to go through intermediary companies, and can be handled directly in the real estate trading center.
How to avoid risks when buying a second-hand car For consumers who buy a second-hand car, in addition to the problems of easy breakdowns and higher fuel consumption than new cars, they should pay more attention to avoiding some big risks when buying a second-hand car. The following are some common used car sales traps: accident maintenance car: because the information is not public, it is difficult for consumers to inquire about the maintenance records and accident files of the car. Buying an accident car will greatly increase the possibility of vehicle failure. Change the odometer: the odometer of the vehicle may have been changed before buying, so the mileage when buying a used car can only be used as a reference. The key is to look at the condition of the vehicle itself. After-sales service trap: Many used cars will promise the warranty period of used cars, and some brand used car dealers will generally promise that the warranty period of used cars sold is half a year or 654.38+100,000 kilometers. But some second-hand car dealers may also promise a warranty period to lure consumers into being fooled, but they say there is no evidence. If there is any fault, it shall be settled according to the claim contract. Black cars are sold as vehicles with complete procedures: some vehicles are stolen or smuggled or have irregular procedures, and buying such vehicles will bring endless troubles. I suggest you buy used cars through regular dealers. Operating vehicles are sold as private vehicles: compared with normal vehicles, operating vehicles are used more frequently, so the state has formulated a mandatory retirement period. Even if it is transferred to its own name after purchase, it cannot change its retirement age.