1, deed tax (paid by the buyer). According to the notice of preferential deed tax policies implemented since 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%. If the house purchased at one time is less than 90 square meters, it shall be levied at the tax rates of 1%, 90-140m2, 1.5%,140m2 and above, with the tax rate of 3%; The second purchase is 3%, regardless of region;
2. Business tax (to be paid by the buyer). This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from business tax, as follows: if the real estate license is less than 2 years and the area exceeds 140_, it will be levied at 5.6% of the total house price; If the real estate license is less than 2 years old and the area is below 140_, 5.6% of the difference will be paid; 5.6% of the real estate transaction profit shall be paid if the real estate license is over 2 years and the area exceeds 140_; The real estate license is more than 2 years, and the area is below 140_;
3. Personal tax (paid by the buyer). The approved collection rate standard of individual income tax for individual housing transfer is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%. Personal income tax shall be exempted for individuals who transfer their personal use for more than 2 years and are the only residence of the family;
4. Stamp duty (0.05% for the buyer and 0.05% for the seller). For buyers, the tax rate of stamp duty is 0.05%, that is, the tax payable by buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves. Individuals selling or buying houses are temporarily exempt from stamp duty. The second transfer registration only charges the buyer 0.05% stamp duty;
5. Land value-added tax. Personal transfer of non-residential real estate "approved collection measures" collected by the registration center. The approved collection standard of land value-added tax is 10% for shops, office buildings and hotels, and 5% for other non-residential buildings.
Real estate transfer process:
1. If the transfer of the real estate license has not gone through a real estate agent, the contract terms and liabilities for breach of contract must be clearly written, and the party with the name on the seller's real estate license must be present when signing the contract (if married, both husband and wife need to be present to sign, even if there is only one name on the real estate license);
2. Materials required by the seller: original ID card and copy of ID card. If you are married, you need the original and photocopy of the marriage certificate and the original real estate license; If one of the husband and wife can't be present, they should first write a power of attorney and then go to the Judicial Bureau for notarization, and a copy of the household registration book;
3. Materials needed by buyers: original and photocopy of ID card, household registration book and photocopy. If you are single, you need to go to the Civil Affairs Bureau to issue a single certificate;
To sum up, the tax standards for real estate transfer include deed tax, business tax, value-added tax, personal income tax and stamp duty. After paying the tax, I'll wait in line there to get a new real estate license. When handling the transfer of real estate license, both buyers and sellers need to pay certain taxes and fees before they can handle it according to the corresponding process.
Legal basis:
Article 4 of the deed tax law of People's Republic of China (PRC).
Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;
(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;
(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.
If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.