New real estate tax policy in Shanxi province;
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 5 years (including 5 years) for external sales shall be exempted from business tax.
1, individual income tax (paid by the buyer)
Approved collection method: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate of individual income tax on individual housing transfer in our city 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 houses for their own use for more than 5 years and are the only houses in the family.
2. Stamp duty (0.05% for both parties)
Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business books, rights, licenses and other documents determined by the Ministry of Finance.
For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of 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.
3. Land value-added tax:
The "approved collection method" for personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be collected by the registration center after the taxpayer has paid or gone through the approval procedures at the local competent tax authorities.
Personal housing sales are temporarily exempted from land value-added tax.
Approved collection method: land value-added tax payable = tax payable × approved collection rate. The approved collection standards of land value-added tax in our city are: shops, office buildings, hotels 10%, and other non-residential 5%.
4. Registration fee
Real estate tax collection standard:
The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.
5, real estate transaction fees
The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.
The transaction fee for affordable housing is halved and shall be borne by the buyer.
In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.
6. Commission
The transaction price is *3%, and both parties pay half.