Calculation formula of house sales tax
Buyer:
1, deed tax: 1.5%× total house price (ordinary residence) × 3% for non-ordinary residence.
2. Transaction cost: 2.5 yuan × construction area.
3. Contract stamp duty: 0.05%× total house price.
4. Agency fee: 1%× total house price.
5. Stamp duty on warrants: 5 yuan.
6. Registration fee: 80 yuan
7. Surveying and mapping fee: 25 yuan.
If loan is needed: mortgage registration fee accumulation fund 100 yuan, providing commercial or portfolio loans to 200 yuan.
To be notarized: the notarization of the sales contract is less than 0.3% × the total house price. Mortgage contract notarized loan amount ×0. 1%
Seller:
First, ordinary houses
1, 5.55% of the total house price is exempted from business tax for five years and below.
2. Transaction cost: 2.5 yuan × construction area.
3. Contract stamp duty: 0.05%× total house price.
4. Personal income tax has been exempted for five years and it is the only residence. Difference within five years ×20% or total price × 1%
5. Agency fee 1%× total house price.
B. Non-ordinary houses
1, 5.55% of the bid-ask difference after five years and 5.55% of the total house price after five years.
2. Transaction cost: 2.5 yuan × construction area.
3. Contract stamp duty: 0.05%× total house price.
4. Personal income tax has been exempted for five years and it is the only residence. The difference of less than five years ×20% or the total price ×2%
5. The total value-added tax price of land for less than three years ×0.5%, and the total price for more than three years and less than five years ×0.25%.
6. Agency fee 1%× total house price
Three standards for ordinary houses (to be met at the same time)
1, and the plot ratio is above 1.0.
2. The single building area is below140m2.
3. The unit price of the inner ring is less than 1.75 million yuan/m2, the unit price of the outer ring is less than 1 10,000 yuan/m2, and the unit price of the outer ring is less than 7,000 yuan/m2.
Otherwise, the tax is calculated according to the non-ordinary residence.
Examples will be given below.
According to the regulations of the relevant tax authorities, if an individual purchases a house and sells it within two years, the business tax will be levied in full, and there is no need to declare it; Individuals who purchase ordinary houses and non-ordinary houses and sell them two years later (including two years) do not need to declare if the sales price is equal to or lower than the original price and does not generate business tax; If the selling price is higher than the original price, business tax will be levied on the difference, and there is no need to declare it. If it is necessary to exempt business tax, it is necessary to apply to the tax authorities for exemption.
The starting date of individual house purchase is based on the date indicated in the real estate license or deed tax payment certificate, in which the starting date of Anjufang and the second transfer registration is based on the date recorded in the sales contract, and the starting date of the third transfer registration is based on the date of applying for house purchase.
Other explanations of tax authorities on second-hand housing transaction tax.
1, deed tax is charged according to the current standard. Except for land, villas and senior resorts, the tax rate is 3%, and others are taxed at 1.5%;
2. Real estate gifts between immediate family members or spouses are exempt from business tax, city maintenance construction tax and personal income tax, and other real estate gifts are regarded as general real estate sales tax;
3. Property inheritance or divorce property division between husband and wife shall be exempted from business tax, city maintenance construction tax, personal income tax and deed tax;
4. Individuals who sell their houses that have been purchased and lived for 2 years are exempt from business tax; Individuals who sell houses that have been purchased and lived for more than 5 years are exempt from personal income tax;
5. When handling the formalities of property right certificate of second-hand house transaction, you need to pay the transaction fee according to the national regulations. The charging standard is calculated according to the 6 yuan per square meter of the construction area of the transaction house, and this fee shall be borne by the buyer and the seller respectively.
Handling of exemption from business tax and personal income tax Many owners who have bought houses for two years and meet the conditions of exemption from business tax and personal income tax are not very clear about whether they need to go through the formalities of exemption from business tax and personal income tax.
According to the regulations of Shenzhen Taxation Bureau, after June 1 day, 2005, individuals who have purchased houses for more than 2 years (including 2 years) and are eligible for exemption from business tax can directly go through the transfer procedures without applying for exemption. Those who meet the conditions of business tax exemption and personal income tax exemption for Anjufang need to apply for tax exemption at the local tax branch. Exemption from business tax and personal income tax shall provide the following materials:
The seller's application for tax exemption; Original and photocopy of the Seller's resident identity card; A copy of the house ownership certificate or deed tax payment certificate that proves the seller's purchase time; A copy of the house sales contract indicating the transaction price or other valid documents (vouchers and tickets) with the nature of the house ownership transfer contract; Original housing purchase contract for Anjufang.
After the implementation of the New Deal, the collection of business tax greatly reduced the income of real estate sellers, and two years became a threshold for second-hand real estate transactions. How much tax do property sellers have to pay under the New Deal?
Calculation method of house sales tax
(I) Taxes payable for the sale of commercial housing ① The total sales price is less than or equal to the original purchase price. Mr. Zhang bought a set of commercial housing near Futian Central District, with a construction area of 100 square meter, and the purchase price of real estate license was 750,000 yuan. In July this year, Mr. Zhang was in urgent need of a capital turnover and sold this suite for 750,000 yuan.
First, if Mr. Zhang's apartment is sold within two years, according to the provisions of the New Deal, the taxes and fees for the sale of commercial housing purchased by individuals within two years are stamp duty 0.5‰, business tax 5%, city maintenance construction tax (1% business tax) and second-hand housing transaction fee 3 yuan/square meter, and no personal income tax is required. Then the tax payable by Mr. Zhang is: stamp duty: 750,000 yuan x0.5‰=375 yuan, business tax: 750,000 yuan x 5% = 37500 yuan, city maintenance construction tax: 37,500 yuan x 1% = 375 yuan, transaction fee: 100x3 yuan =300 yuan, which is the tax payable by Mr. Zhang according to government regulations.
Second, if Mr. Zhang's real estate is sold two years later, according to the New Deal, the sale of commercial housing that individuals have purchased for more than two years (including two years) requires a stamp duty of 0.5‰ and a second-hand housing transaction fee of 3 yuan/m2, without paying personal income tax, business tax and city maintenance construction tax. The tax payable by Mr. Zhang is: stamp duty: 750,000 yuan x0.5‰=375 yuan; Transaction cost: 100x3 yuan =300 yuan; According to government regulations, the total tax payable by Mr. Zhang is: 675 yuan; ② The total selling price is higher than the original purchase price; Miss Wang bought a commercial house in 2002 with a construction area of 1 10 square meter. Miss Wang's property has been completed for 2 years, and it needs to pay 0.5‰ stamp duty, business tax (total selling price minus 5% of the original purchase price), city maintenance construction tax (1% business tax), personal income tax (total selling price minus 20% of the original purchase price) and second-hand house transaction fee of 3 yuan /m2. The taxes she has to pay are: stamp duty: 600,000 yuan x0.5‰=300 yuan business tax: (600,000 yuan-450,000 yuan) x5% = 7,500 yuan city maintenance construction tax: 7500 yuan x 1%=75 yuan personal income tax: (600,000 yuan-450,000 yuan) x20.
(II) Taxes and fees to be paid for the sale of Anjufang Ms. Chen bought an Anjufang in May 1998, with a construction area of 90 square meters, and the purchase price of real estate license was 350,000 yuan.
In August 2005, Ms. Chen sold her house for 500,000 yuan. Ms. Chen has lived in Anjufang for more than five years. Under the New Deal, individuals who have purchased and lived in Anjufang for more than 5 years are required to pay 0.5‰ stamp duty, and the transaction fee of second-hand houses is 3 yuan/m2. The tax payable by Ms. Chen is: stamp duty: 350,000 yuan x 0.5‰= 175 yuan; Transaction cost: 100x3 yuan =300 yuan; According to government regulations, the tax payable by Ms. Chen is:
The tax payable by the buyer is 475 yuan. The implementation of the New Deal mainly affects the buyer of second-hand property transactions in terms of deed tax. For ordinary houses, the deed tax rate is 1.5%; for non-ordinary houses, the deed tax rate is 3%. Ordinary housing in Shenzhen should meet the following three conditions at the same time: the building volume ratio is above 1.0, the building area of a single house is below 1.44 square meters, and the actual transaction price is below 65438+ 0.2 times the average transaction price of housing on the same level of land;
Otherwise, the deed tax shall be paid according to the non-ordinary residence. In addition to deed tax, buyers also need to pay 0.5‰ stamp duty, 3 yuan /m2 second-hand housing transaction fee and 50 yuan registration fee.
Notice on the pilot project of completely revoking business tax and levying value-added tax
Extended link
Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the house price in the contract signed by the parties when the ownership of the house changes. It is a special tax levied on the change of real estate property rights.
1. Collection scope and taxpayers. Deed tax is mainly levied on houses purchased, accepted, donated or exchanged by individuals and private units.
2. Tax rate. 1On April 23, 1997, China promulgated the new Provisional Regulations on Deed Tax, which stipulated that the deed tax rate was 3% ~ 5%. The tax rate applicable to the specific deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range according to the actual situation in the region. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice, starting from 1 August/September 19991day, if individuals purchase ordinary houses for their own use, the deed tax will be temporarily reduced by half.
Ordinary housing that reduces deed tax shall meet the following three conditions at the same time:
1, and the plot ratio of residential buildings is above 1.0.
2. The single building area is less than 90 square meters.
3. The first suite or the second suite below 90 square meters.
Deed tax collection standard
The collection standard is below 90 square meters, and the second and third suites are below 90 square meters.
The second and third suites with an area of more than 90 square meters do not enjoy the preferential deed tax policy. Generally speaking, the deed tax for the first house below 90 square meters is 1%.
Note: A family with fewer houses is not necessarily the first suite. For example, if you buy a house and sell it, it will be a second suite. But there is only one house in the name, and you can apply for a family with fewer houses.
Calculation method of house deed tax
Taxable amount = tax basis × tax rate
From 20 10, 10 and 10, the deed tax will be levied at half for the first ordinary house purchased by individuals.
The deed tax rate is 3%-5%, usually 3%. In order to support the real estate industry, the government will halve the tax on general commercial housing.
Commercial houses, villas and houses with a unit price exceeding 9324 yuan/square meter are charged 3%.
From June 5438+065438+1 October1day, individuals selling or buying houses are temporarily exempted from stamp duty, and individuals selling houses are temporarily exempted from land value-added tax.
Local governments can formulate policies for fee reduction and exemption to encourage housing consumption.
Property deed tax refers to a tax levied on the property owner when the ownership of the property is transferred due to the transfer, transfer, sale, exchange or gift of the land use right.
Tax basis of deed tax
The deed tax is calculated according to the sales price. The sales price is finally determined by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.
The deed tax is calculated according to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house.
Deed tax is levied according to the exchange price difference between land and houses. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of Room A is 300,000 yuan and the price of Room B is 400,000 yuan, and Room A and Room B are exchanged, the calculation of deed tax is naturally the difference between the two rooms, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax.
Deed tax is priced according to land income. This situation is not often encountered. Suppose that in 2000, the state allocated the land use right of unit A to unit B, and three years later, with permission, unit B transferred the land. Then, B will pay deed tax, and the tax basis is land income, that is, the income from the transfer of land use rights by B unit.
Calculation method of land deed tax
The transfer of state-owned land use rights, the sale of land use rights and the sale of houses should be based on the sales price.
The land use right gift and the house gift shall be approved by the tax authorities with reference to the market price of the land use right sale and the house sale.
When the exchange price is equal, the deed tax is exempted; When the exchange price is not equal, the party who pays more money, physical objects, intangible assets or other economic benefits pays the deed tax.
Basis for deed tax collection of housing ancillary facilities
If the land use right and the ownership of the house are purchased by installment, the deed tax shall be levied according to the total price agreed in the contract.
If the ownership of the ancillary facilities of the house is priced separately, the deed tax shall be levied at the applicable tax rate determined by the local soil; If the house is uniformly priced, the same deed tax rate as the house shall apply.
It is understood that according to the current policy, if an individual purchases an ordinary house of 90 square meters or less for the first time, the deed tax will be temporarily levied at the rate of 1%. And if it is not the first time to buy a house, it is necessary to pay an additional 0.5% deed tax. Because the finance and taxation departments have not defined the concept of first-time house purchase before, some cities often regard the situation that one party buys a house together with the first-time buyers after owning the property as the first-time house purchase when implementing this policy, which relaxes the scope of application of this policy. However, relevant industry insiders said that joint purchases are rare in the market at present, so the impact of this policy is not great.
1, deed tax is 1.5% and 3%. The tax rate of deed tax is determined according to whether the house is an ordinary house. The definition criteria of ordinary houses are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 140 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land. Houses that meet these three conditions are all ordinary houses, enjoying the preferential tax rate of 1.5%, and non-ordinary houses are subject to deed tax at the tax rate of 3%.
2. There are two types of VAT: levy type and non-levy type. Where an individual is transferred to buy an ordinary house for less than 2 years, the owner shall pay (full amount ÷1.05) × 5.6%; For non-ordinary houses less than 2 years, the owner shall pay (full amount ÷1.05%) × 5.6%; Ordinary houses for more than 2 years do not need to pay this tax; For the non-ordinary residence that has been completed for 2 years, the owner shall pay (difference ÷ 1.05)×5.6%.
3. There are two kinds of taxes: 20% and 1%. According to the current policy of the local taxation bureau, if the original value of the house cannot be provided, the personal income tax payable shall be verified according to 1% of the taxpayer's housing transfer income.