Generally speaking, the personal income tax and business tax should be paid by the seller, while the deed tax should be paid by the buyer, and the agency fee should be paid by both the buyer and the seller. However, these expenses may also be paid by the buyer in actual operation. Because the seller asks to pay the house price, all the expenses originally needed will be passed on to the buyer. )
Suppose Lao Wang has a property to sell and the buyer is his friend Xiao Li, what extra costs will be involved?
The first is the ordinary second-hand housing transaction, that is, Xiao Li buys real estate from Lao Wang through an intermediary. First of all, you need to pay personal income tax. The collection standard is: individual income tax = total house price × 1% or difference ×20%. Here, you will need 1 ten thousand yuan. However, if this property is Lao Wang's only property, and the real estate license (or deed tax payment invoice) is over 5 years, it can be tax-free.
Secondly, you need to pay business tax, which is 5.6% of the house price, which means you need 56,000 yuan. However, if the property ownership certificate of the property has been completed for 2 years, it can be exempted. (If the real estate area is greater than 144 square meters, you still have to pay it. )
Third, you need to pay deed tax, which is 1% of the house price, that is, you need 1 10,000 yuan, and the deed tax is the least. If there are other properties under Xiao Li's name, the deed tax will reach 3%. (In addition, 3% of the property area is more than 144 square meters, and 1.5% is more than 90 square meters and less than 144 square meters).
Finally, you need to pay the agency fee, that is, the commission for the agent, usually 1% ~ 3%, that is, you need 1 to 30 thousand. In principle, the expenses are paid by the buyer and the seller, but in fact they are basically paid by the buyer.
To sum up, for the real estate with a value of 1 10,000, combined with its area (mainly less than 90 square meters or more than 144 square meters) and the time of real estate license, the lowest cost generated in the transaction process is 20,000, that is, deed tax 1%, agency fee 1% (the real estate is unique and less than or equal to 90 square meters, under Xiao Li's name. The maximum amount is 1.26 million, that is, 1% personal income tax, 5.6% business tax, 3% deed tax and 3% agency fee (the property ownership certificate is less than two years, and Lao Wang and Xiao Li have other properties). It can be seen that there is a big difference between the lowest and the highest.
If Lao Wang and Xiao Li trade on their own without an intermediary, the intermediary fee of 1000 to 30000 will be saved in the above fees.
There is also a situation of property transfer that needs attention. If Lao Wang wants to transfer a property under his name to Xiao Li as a gift? (Xiao Li then privately transfers the house price to Lao Wang) What fees do I need to pay? Can you save a lot of money by adopting this form?
If it is given to a non-immediate relative for transfer, the notarization fee is generally 2% of the tax declaration price, and business tax, personal income tax and deed tax are also paid according to the policy requirements (eligible ones can be reduced or exempted). The tax declaration price refers to the property price agreed by the donor and the donee. For example, the original market price of the property is 6,543.8+0,000, but for tax avoidance, the tax declaration price negotiated by the two parties is 500,000. However, in the system of the Housing Authority, there is a minimum evaluation price for real estate in each region. If it is lower than this price, it should be based on the lowest price of the Housing Authority. In other words, it is not feasible to reduce the cost by lowering the tax return price.
1 10,000 property, the lowest price of the Housing Authority may be 800,000. Then, if it is a gift to transfer the property, the minimum cost is 24,000 yuan, that is, 1% deed tax and 2% notary fee. The maximum amount is 92,800 yuan, namely 1% personal income tax, 5.6% business tax, 3% deed tax and 2% notary fee. In addition, it should be noted that if it is a gift transfer, Xiao Li will sell the real estate in the future, and a single personal income tax will have to pay 20% of the tax declaration price, which will be very uneconomical.
Therefore, in general, it may be more appropriate for non-immediate family members to buy and sell the transferred property than to give it to private transactions, especially for the only property with more than five square meters and less than 90 square meters.
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