Second-hand housing transfer process
1. After the buyer and seller negotiate the house price and sign the contract, they need to bring their identity certificate, house ownership certificate, household registration book, marriage certificate, sales contract and transfer confirmation approval form to the housing management department for online signing, and then apply for surveying and mapping at the housing management department surveying and mapping company to issue a new surveying and mapping map.
2. Both parties bring materials to the appraisal company entrusted by the housing management department and the tax department to apply for appraisal; After the appraisal company accepts it, it will issue an appraisal report and pay the appraisal fee according to the appraisal procedure.
3. Both parties apply to the tax authorities for deed tax with the above information; After the tax department accepts it, it carefully examines it, issues a deed tax form and pays the deed tax; The tax authorities should carefully examine the application for payment (or reduction) of business tax and individual tax after accepting it, and issue a tax form (tax exemption form) if it meets the requirements.
4. Both parties bring materials to the housing management department for application. After the approval of the housing management department, they will pay for evidence collection.
Extended data:
Second-hand housing transaction tax
I. Individual income tax (paid by the seller)
Individual income tax = total house price × 1% or difference ×20%.
The house ownership certificate (deed tax invoice) with the date of 5 years and the only house in the family is exempted.
Second, the deed tax (paid by the buyer)
1, the common house and the only family house, with an area of ≤ 90m2, and the deed tax is1%of the house price; 90 square meters 144 square meters, and the deed tax is 3% of the house price.
2. For non-ordinary houses, non-family-specific houses and commercial investment properties (shops, office buildings, business apartments, etc.). ), the deed tax is 3% of the total house price.
Three. Business value-added tax (to be paid by the seller)
1, the real estate license is less than 2 years, and the business tax is 5.6% of the house price.
2. If the real estate license is more than 2 years and the area is larger than 144, 5.6% of the real estate transaction profit shall be paid; Area ≤ 144 exempt from inspection.
If the real estate license is over 2 years, the area is less than or equal to144.
4. Stamp duty (paid by the buyer and the seller)
Stamp duty = taxable value ×0.05%
Collection standard: 0.05%
Individuals selling or buying houses are temporarily exempt from stamp duty.
Verb (abbreviation of verb) land value-added tax
Land value-added tax payable = tax payable × approved collection rate.
Collection standard: 10% for shops, offices and hotels, and 5% for other non-residential buildings.
Personal housing sales are temporarily exempted from land value-added tax.
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