What is the value-added tax rate of the real estate industry?
The real estate value-added tax rate is 10%. For ordinary taxpayers of real estate development enterprises, real estate can be taxed at the rate of 5%. The value-added tax rate refers to the ratio of the total tax payment of the house to the sales income. The current value-added tax is subject to product proportional tax rate, which is divided into 8%, 12%, 14%, 16% and other grades.
What taxes and fees do second-hand houses need to pay?
1, business tax
According to the relevant regulations, the transfer or sale of non-ordinary housing for less than 5 years must pay the business tax in full. Non-ordinary houses sold for more than 5 years are subject to business tax according to the difference between the two transactions, and ordinary houses sold for more than 5 years are exempt from business tax.
2. Personal income tax
Personal income tax is paid by selling houses, accounting for 1% of the total transaction amount. If it is not the only house in the family, you need to pay personal income tax. If it is the only residence of the family and the purchase time is more than 5 years, it can also be exempted from personal income tax.
3. Deed tax
If the buyer is buying an ordinary house for the first time and the area is less than 90 square meters, the deed tax needs to pay 65438+ 0% of the total transaction amount; 0.5% of the total amount of 65438+ if you buy an ordinary house of 90 square meters or more for the first time.
4. Other expenses
Other expenses include some handling fees, such as: residential 6 yuan/square meter, non-residential 10 yuan/square meter; Stamp duty rate 1%, and the buyer and the seller shall bear half; The surveying and mapping fee is usually 1.36 yuan/m2.
Bian Xiao concluded: The above is about the VAT rate of the real estate industry. I wonder if it will help you! Value-added tax is a part of housing transaction cost, and housing transaction also includes deed tax and personal income tax. Everyone should know these contents in advance when buying and selling second-hand houses.