transaction tax
1, business tax (5.65% paid by the seller)
According to the Notice of the Ministry of Finance on Adjusting the Business Tax Policy of Individual Housing Transfer on March 30th, 20 15, from March 3rd, 20 15, individuals will purchase the housing for less than 2 years for external sales, and the business tax will be levied in full. In other words, ordinary housing and non-ordinary housing are no longer distinguished. If an individual purchases a house for less than 2 years and sells it to the outside world, the business tax will be levied in full. Individuals will purchase non-ordinary housing for more than 2 years (including 2 years) for external sales, and business tax will be levied according to the difference between their sales income and purchase price. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
2. Individual income tax: (65438+ 0% of the total transaction amount or 20% of the difference between two transactions)
Conditions for collection Individual housing transfer income tax shall be paid for the sale of non-unique houses by families. There are two conditions here: the only house in the family; Purchase time is more than 2 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax. Note: if it is the only house in the family but the purchase time is less than 5 years.
You need to pay in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of two properties. Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including the properties registered in the housing management department (excluding non-residential properties) although the property ownership certificate has not been applied. Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
3. Stamp duty: (tax rate 1‰, equally shared by the buyer and the seller)
However, since 2009, the state has temporarily exempted the collection.
4. Deed tax: (basic tax rate is 3%, preferential tax rate is 1.5%, 1% is paid by the buyer)
Collection method: 3% of the total transaction amount shall be collected at the standard tax rate, and the buyer shall pay 1% of the total transaction amount for the first purchase of ordinary houses with an area less than 90 square meters, and 1.5% of the total transaction amount for the first purchase of ordinary houses with an area greater than 90 square meters. Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
5. Surveying and mapping costs
1.36 yuan/square meter total = 1.36 yuan/square meter * actual surveying and mapping area (after April 2008, the surveying and mapping fee standard for housing reform under the new policy: 200 yuan below 75 square meters, 300 yuan above 75 square meters,1400 yuan above 44 square meters) Generally speaking, housing reform needs surveying and mapping.
6. Total transaction costs of second-hand houses
Residential 6 yuan /m2 * actual surveyed area, non-residential 10 yuan /m2.
7. Registration fee: (fee)
80 yuan, * * * Ownership Certificate: 20 yuan. Required materials: (1) The local taxation bureau needs the ID card and a copy of the household registration book of the seller's husband and wife (if the seller's husband and wife are not in the same household registration book, a copy of the buyer's ID card, a copy of the online sales agreement, and a copy of the real estate license (if the seller's spouse is dead, a copy of the death certificate of the police station is required) (2) The Housing Authority needs a copy of the online sales agreement, the original real estate license, two new maps, and a copy of the tax exemption certificate or tax payment certificate; For example, for the directly renovated houses in the province, two copies of the Confirmation Form of Purchased Public Houses and the attached table 1 are required. Note: The joint signature of spouses is required when changing rooms. If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform. Provincial housing reform also needs to fill in the "confirmation form of purchased public housing" in duplicate, which will be confirmed by the unit and the provincial housing reform office, and the original housing reform bill will be submitted.
Transaction process
The whole process of second-hand housing transaction is roughly divided into the following stages:
(1) The buyer and the seller establish information communication channels, and the buyer knows the overall situation and property rights of the house and requires the seller to provide legal documents.
, including house ownership certificate, identity certificate and other documents.
(2) If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign a house sales contract (or a house sales contract). After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.
(3) The buyer and the seller apply to the real estate transaction management department for review. After the buyer and the seller apply to the real estate management department, the management department shall examine the relevant documents, review the property rights, and grant the transfer procedures for the houses that meet the listing conditions. If there is no property right or some property rights without the written consent of other property rights, the application will be refused and the listing transaction will be prohibited.
(4) contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed. Beijing has cancelled the contract for the sale of real estate during the transaction, which is also commonly known as the "white deed".
(5) Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.
(6), handle the transfer of property rights transfer procedures. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the notice of receiving the property ownership certificate.
(7) For the buyer of the loan, after signing the house sales contract with the seller, the buyer and the seller go to the loan bank to handle the loan formalities. The bank will review the buyer's credit status, evaluate the house that both parties want to trade, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue a one-time loan.
(8) After the buyer has obtained the ownership certificate of the house and paid off all the house price, and the seller has delivered the house and settled all the property fees, all the second-hand house sales contracts of both parties have been fulfilled.
Matters needing attention
(1) Is the house complete?
The real estate license is the only proof that the owner owns the house. There is a great risk for the buyer not to get the house if he conducts the house transaction without the real estate license. The owner can mortgage or resell the real estate license, even if it is not obtained in the future, the owner can mortgage and resell it. Therefore, it is best to choose a house with real estate license for trading.
(2) Whether the property right of the house is clear.
Some houses have multiple owners, such as heirs, families and couples. To this end, the buyer should sign a house sales contract with all owners. If only some * * * people dispose of the property owned by * * without authorization, the sales contract signed by the buyer with other * * * people is generally invalid.
(3) Whether the transaction house is being rented.
Some second-hand houses have a material burden when they are transferred, that is, they are also rented by others. If buyers only look at the property ownership certificate and pay attention to the transfer procedures, but not whether there is a lease, then it is very likely that buyers will get a property that cannot be moved in or used in time. Because China, including most countries, recognizes that "buying and selling does not break the lease", that is to say, the housing sales contract cannot compete with the previously established lease contract. This point is ignored by many buyers and intermediary companies in practice, and is also used by many sellers, which leads to more disputes.
(4) Is the land situation clear?
Second-hand housing buyers should pay attention to the nature of land use, whether it is allocation or transfer. The allocated land is generally used for free, and the government can recover it for free. Transfer means that the owner has paid the land transfer fee and the buyer enjoys more complete rights to the house. Also pay attention to the service life of the land. If the land use right of a house is only 40 years and the owner has used it for more than ten years, then it is a bit uneconomical for the buyer to measure whether it should be based on the price of commercial housing with the land use right of the same lot for 70 years.
(5) Does the municipal planning affect it?
Some homeowners may be eager to sell their second-hand houses because they know that their houses will be demolished in about 5 to 10 years, or that high-rise houses will be built near their houses, which may affect the municipal planning conditions such as lighting and price. As a buyer, you should fully understand the details when buying.
Formal process of second-hand housing transaction
(6) Whether the welfare house is legal.
Housing reform, housing projects and affordable housing are all welfare housing policies, which will be subject to certain restrictions when they are transferred. Moreover, these houses have certain national regulations on the nature of land and the scope of housing ownership, and buyers should avoid conflicts between sales contracts and national laws when purchasing.
(7) Is the unit house infringing?
The housing of general units includes cost employee housing and standard employee housing. The nature of the two plots of land is allocated, and the land use fee should be paid when transferring. Furthermore, for the standard-priced housing, the general unit enjoys part of the property rights, and the unit enjoys the preemptive right when the employees transfer their ownership. If the buyer does not pay attention to these, it may infringe upon the legitimate rights and interests of the unit together with the owner.
(8) Is the property management fee in arrears?
Some owners have long been in arrears in property management fees, electricity fees and gas (natural gas, heating and gas) fees when they transfer their ownership, and have already owed a lot of fees. The buyer bought the house without knowing it, and the buyer may have to bear all the expenses.
(9) whether the intermediary company violates the rules
Some intermediary companies provide intermediary services in violation of regulations, such as providing zero down payment service for buyers when lending second-hand houses, that is, all the money paid by buyers can be defrauded from banks. Buyers think they have taken advantage. I don't know if the bank finds out, all the responsibilities may be borne by him.
(10) Is the contract clear?
Although the second-hand housing sales contract does not need to be as comprehensive as the commercial housing sales contract, it should also clearly stipulate some details, such as contract subject, rights protection, housing price, transaction mode, liability for breach of contract, dispute settlement, signing date and so on.
There are many and complicated tax regulations for the sale of second-hand houses, and the accumulated amount of tax is relatively large, so it is very necessary to estimate the tax burden. According to national regulations, the buyer should bear deed tax and stamp duty, and the seller should bear business tax, urban construction tax, education surcharge and personal income tax under certain conditions. According to the nature of buying and selling houses and the actual situation in various places, land value-added tax, property tax, handling fee, transaction management fee and other taxes may also occur. In addition, factors such as the nature, size, use and registration time of property rights may also change the tax rate of deed tax. According to the actual situation of the house to be traded, the buyer and the seller can specifically understand the tax items and tax rates from professionals or relevant departments.
Legal points
The buyer must pay attention to transaction security: one purpose, eight musts.
One purpose is that all transactions must be subject to the purpose that the subject rights and legal rights of the real estate to be transferred can be obtained according to the agreement.
Eight musts means: 1. When concluding a real estate sales contract, especially when paying the down payment, be sure to find out whether the right of the real estate you want to buy is mortgaged, sealed up or frozen. (You can spend 30 yuan RMB in the trading center where the house is located to inquire about the real estate rights information that needs to be traded); 2. When paying the house price (or paying most of the house price), you must have completed the transaction application and obtained the acceptance receipt issued by the real estate trading center; 3. A certain amount of house payment must be reserved, and it can only be paid if the house expropriation inspection conforms to the contract; 4. When concluding a sales contract, the other party must be required to transfer the name of the maintenance fund, water, electricity, coal, telephone and other accounts of the transferred property at the same time under certain conditions; 5. If the down payment for buying a house is used for the seller to repay the bank loan, it is necessary to grasp the time limit for the bank to cancel the mortgage and issue a receipt room for accepting the transaction to the real estate trading center (the shorter the time limit, the better, because if the seller is involved in litigation, it will be immediately seized by the court); 6. To fully understand whether the transferred real estate is leased; 7. Before paying the deposit and the house payment, it is necessary to find out whether the main body of the contract is the property owner; 8. When concluding a sales contract, it must be agreed that the seller will move out all the registered permanent residence, and can go to the local police station to jointly investigate the registered permanent residence with the seller before signing the contract. In case of historical problems, it must be clearly stipulated in the contract.
The seller's transaction security must pay attention to: one purpose, three main points.
One purpose is that all transactions must be subject to the purpose that the price of housing sales can be paid in full.
Three must mean:
1. In principle, do not apply for a transaction without receiving most of the house payment. If the buyer does not pay the house price, you should take remedial measures including litigation. 2. When the house is handed over and all the keys are delivered, all the house payment will be charged; 3. If the buyer takes the sales contract concluded with the seller as the mortgage loan, and the mortgage loan is used to pay the house price of the seller, the loan bank shall issue a letter of guarantee to the seller before applying for the transaction, or the buyer and the seller agree with the bank that the loan will be paid directly to the seller by the bank.
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