First, Wuhan second-hand housing transaction tax rate table
Buying and selling second-hand houses in Wuhan focuses on money, that is, transaction taxes and fees. The following is a table of taxes and fees for second-hand housing transactions in Wuhan for reference.
1, personal income tax
Payer: Buyer
Collection standard: individual income tax = total house price × 1%/ difference ×20%.
Exemption: the date of real estate license (deed tax payment) is over 5 years and it is a family residence.
2. Deed tax
Payer: Buyer
Collection standard:
① For ordinary houses and family houses, the unit area is ≤90 square meters, and the deed tax is 65438+ 0% of the house price; 90 square meters area ≤ 144 square meters, deed tax 65438+ 0.5% of the house price; Apartment area 144 square meter, and deed tax is 3% of the house price.
② For non-ordinary housing, non-family housing and commercial real estate (shops, office buildings, business apartments, etc.). ), the deed tax is 3% of the total house price.
Exemption: None.
3. Business tax
Payer: Buyer
Collection standard:
(1) If the real estate license is less than 2 years, the business tax will be 5.6% of the house price.
(2) If the real estate license is over 2 years and the area exceeds 144, it shall be paid at 5.6% of the real estate transaction profit; Area ≤ 144 tax-free.
(3) Exemption: the real estate license has been completed for 2 years, and the area is ≤ 144.
4.stamp duty
Payer: buyer and seller.
Calculation method: stamp duty = tax payable ×0.05%.
Collection standard: 0.05%.
Exemption: individuals selling or buying houses are temporarily exempt from stamp duty.
5. Land
Calculation method: payable land amount = payable tax amount × approved collection rate.
Collection standard: 10% for shops, offices and hotels, and 5% for other non-residential buildings. (Different standards vary from city to city)
Exemption: individual housing sales are temporarily exempted from land acquisition.
6. Registration fee
Collection standard: each set of 80 yuan for individual housing registration (including the cost of land use right certificate); The housing registration fee for non-housing is for each 550 yuan.
Second, Wuhan second-hand housing transaction process and costs
(A) Wuhan second-hand housing transaction process
There are many kinds of second-hand housing transactions in Wuhan, but because it is difficult to communicate directly between houses and buyers, they usually communicate through intermediaries. The following are all the steps for the intermediary to intervene in the second-hand housing transaction in Wuhan.
1 First of all, the buyers and sellers of second-hand houses signed a tripartite purchase contract with the intermediary.
2. Secondly, the buyer and the seller and the intermediary hold the house purchase contract and fill in the application agreement at any branch of the designated bank to clarify the transaction process and the payment time of the house payment.
3. The buyer transfers the money to a special bank account, and the bank issues a receipt, and the bank regularly reconciles with the intermediary.
4. The buyer and the seller shall go through the transaction transfer formalities at the municipal real estate trading center.
5. After the transaction transfer formalities are completed, the buyer and the seller apply for a loan from the bank as agreed.
(B) Wuhan second-hand housing transaction costs
Wuhan second-hand housing transaction costs include deed tax, business tax and personal income tax. The following is a detailed introduction.
1, deed tax: borne by the buyer;
2. Business tax: business tax is exempted for ordinary houses for two years, and business tax is levied for non-ordinary houses for two years. If it is less than two years, the business tax will be levied in full;
3. Personal income tax: the taxable amount is 20% of the price difference or 0% of the online signing price of 65438. If the original purchase price of the house cannot be found, the house belongs to the owner's family, and the house ownership certificate has been issued for five years or the deed tax ticket has been issued for five years, the personal income tax can be exempted. According to the regulations, these taxes should be paid by the seller, but according to the practice of second-hand housing transactions, all taxes are paid by the buyer.
(Note: The above prices are all from the Internet for reference only, subject to the actual cost. )
Third, Wuhan second-hand housing transaction matters needing attention
1, house information
When buying a house, the information about the housing is not very clear. A house has different prices in different shops. There may be problems with the creditor's rights and debts of houses, especially some houses that are obviously lower than the market price, which may hide disputes over creditor's rights and debts.
2. Housing ownership
Sometimes there may be several people on the real estate license. In the actual transaction, some sellers collect the deposit for selling houses, but they don't get the consent of the property owner, which makes the transaction impossible and unwilling to return the deposit.
3. Liability for breach of contract
In the sale of second-hand houses, the liability for breach of contract is not clearly defined. Usually, the responsibilities of the buyer and the seller are stipulated, but there is no responsibility of the intermediary company, which seriously violates the stipulation that the rights and obligations of both parties should be reasonably distributed in the contract. Once a breach of contract occurs, it is relatively difficult for the injured party to defend its rights.
4. Low house price tax avoidance
In the second-hand housing transaction, many people will choose to sign a yin-yang contract and not pay or pay less tax payable, which belongs to tax evasion and needs to bear corresponding legal responsibilities. Signing two "Yin-Yang" sales contracts is also easy to cause contract disputes and cause unnecessary economic losses to both parties.
The above is about Wuhan second-hand housing transaction tax table, Wuhan second-hand housing transaction process and expenses, I hope to help you!