How to avoid tax in housing transfer

You are also talking about the transfer of housing property rights. You can refer to the following information:

Provisions on housing transfer

The buyers and sellers of real estate put into use shall sign real estate sales contracts. The text of the contract can be a model text formulated by the Housing and Land Administration Bureau or a self-made contract. If a self-made contract is adopted, the parties concerned shall entrust a legal service institution recognized by the Municipal Real Estate Bureau to conduct pre-trial before applying for transfer, and the legal service institution shall put forward pre-qualified opinions on the self-made contract that meets the requirements. City, district and county real estate transaction management institutions shall, after accepting the application for transfer, review the application materials provided by the buyer and the seller, and the contents of the review are as follows:

1. Whether the materials provided by the parties are legal and valid;

Two, the contents of the application form and the materials provided are consistent and correct;

Three, the real estate ownership is clear, there is no ownership dispute or other unclear phenomenon, whether it belongs to the "real estate transfer measures" provisions shall not be transferred;

4. Whether the transferee can transfer the real estate according to the regulations;

5. Whether the purchased real estate has been mortgaged;

Six, the sale of leased real estate, whether the lessee gives up the preemptive right;

Seven, the sale of real estate owned by * * *, * * whether someone gave up the preemptive right;

Eight, the real estate transaction management institutions that other contents should be audited.

If the buyer and the seller are not satisfied with the decision made by the municipal, district and county real estate transaction management agencies not to transfer the ownership, they may apply to the Municipal Real Estate Bureau for administrative reconsideration or bring a lawsuit directly to the people's court.

Procedures and expenses for the transfer of housing property rights:

1 and the individual income tax shall be paid by the seller for the house transfer within 5 years. You don't have to hand it in five years ago.

2. The tax of 1.75% shall be paid for the first transfer (Finance Department).

3. Handling fee 6 yuan/m2 (charged by the Housing Authority)

4. The house appraisal fee is charged at 5‰ of the total price after appraisal (charged by the appraisal firm).

5. The notary fee is the highest in 300 yuan.

According to the above expenses, you can calculate it yourself.

Taxes and fees payable for listing and trading of affordable housing

I. buying and selling:

In addition to paying income, taxes and fees shall be paid according to the transaction price (or evaluation price) according to the following provisions:

(a) land leasing: according to the relevant provisions of the state, the land leasing and income of the purchased public housing and affordable housing in this province are distributed and managed;

(2) Payment of income (sales of purchased affordable housing are exempted): paid by the seller. According to the transaction price, after deducting the average unit price of affordable housing announced by the local government in the same period, the house price that originally exceeded the living area standard and the land transfer fee, stamp duty and supervision fee paid by the seller in accordance with the regulations, the excess part shall be paid in a progressive proportion. If the transaction price is higher than 50% of the local average unit price of affordable housing in the same period, 20% of the proceeds will be paid and 80% will be returned to the seller; For the part where the transaction price is more than 50% of the average unit price of local affordable housing in the same period, 30% of the proceeds will be turned over and 70% will be owned by the seller. The net income exceeding the housing area standard should be paid in full.

(3) Stamp duty: 0. 1%, which shall be borne by both parties.

(4) Deed tax: 1.5%, which shall be paid by the buyer;

Second, the rent:

(1) Land revenue: it will be levied per square meter of 0.5 yuan of the leased building area and paid by the lessor;

(2) Business tax, property tax, surcharge for education, surcharge for social development, surcharge for infrastructure construction, urban maintenance and construction tax and personal income tax: levied at a comprehensive rate of 10% of rental income, and paid by the lessor;

(3) Land use tax and stamp duty: levied according to the current regulations;

Three, the purchase of public housing and affordable housing listed transactions of other administrative fees in accordance with the relevant provisions of the state and province.

The property transfer fee is as follows, but it may vary from place to place:

I. Policy fees:

1, deed tax: ordinary residence: appraisal price *1.5%; Non-ordinary residence: appraised price *3%

2. Personal income adjustment tax: (evaluation price-original purchase price) *20%

3. Business tax: if the house has been purchased for less than two years, the appraisal price will be * 5.55%; Purchase of non-ordinary housing for more than two years: (evaluation price-original purchase price) * 5.55%; Ordinary housing purchased for more than two years is free of charge.

4. Property transaction fee: construction area *6 yuan/m2.

5. Stamp duty: appraisal price *0. 1%

6. Property ownership certificate fee: 85 yuan.

7. Land certificate fee: 105 yuan.

8. Transaction evaluation fee: evaluation price *0.3%

Two, if through intermediary transactions, intermediary fees should be paid:

1, transaction agency fee: transaction price * 1%

2. Agency fee for real estate license: 65,438+000 yuan per certificate.