1. If five years have passed, the taxes to be paid include:
(1) Transaction deed tax: × 1.5% of the transaction price of the second-hand house (to be paid by the buyer); ?
(2) Stamp duty: the transaction price of the second-hand house ×0.05% (paid by the buyer and the seller respectively); ?
(3) Transaction fee: 6 yuan/m2 (paid by the seller); ?
(4) Certificate fee: 80 yuan;
(5) Individual income tax: (transaction price-current price-decoration fee-deed tax-stamp duty ...) ×20%.
2 less than five years, the tax payable includes:
(1) Business tax: transaction price ×5.5% (paid by the buyer);
(2) Transaction deed tax: x1.5% of the transaction price of the second-hand house (paid by the buyer); ?
(3) Stamp duty: the transaction price of the second-hand house ×0.05% (paid by the buyer and the seller respectively);
(4) Transaction fee: 6 yuan/m2 (paid by the seller);
(5) Certificate fee: 80 yuan (to be paid by the buyer);
(6) Personal income tax: (transaction price-current price-decoration fee-deed tax-stamp duty ...) × 20%; ?
(7) Houses below 140 square meters are regarded as non-ordinary houses, and the transaction deed tax of unit property houses above140 square meters is paid at 3%.
Extended data:
Matters needing attention
Matters needing attention in real estate transfer
1. If a company purchases a private house, it must also provide the original and photocopy of the qualification certificate (business license or organization code certificate) of a legal person or other organization, the power of attorney of the legal representative of the company (collected at the acceptance window), and the original and photocopy of the trustee's ID card;
2. If the house is not transferred, the land use right certificate shall be submitted;
3. If the party concerned cannot handle it in person, it shall issue a power of attorney or a notarial certificate, and the client shall issue the original and photocopy of the ID card;
4. If the house has been rented and the lessee is not the lessee, submit the certificate that the lessee waives the preemptive right;
5. If there is a * * * owner, a certificate that the * * * owner agrees to sell and a certificate of ownership of * * * are required;
6. If the judgment is made by a court, a notice of court judgment and assistance in execution shall be issued.
Go through the transfer formalities at the trading center, and bring the original and photocopy of the real estate license and the original and photocopy of the ID card.
To handle the transfer formalities, both the original owner and his wife need to be present: those who bring their ID card, household registration book, real estate license, deed certificate and marriage certificate (single person needs single certificate) can apply for the registration of house ownership transfer as long as they bring their ID card and submit the following materials:
(1) Application for registration;
(2) the identity certificate of the applicant;
(three) all of the housing or real estate ownership certificate;
(four) materials to prove the transfer of ownership of the house;
(5) Other necessary materials.
The materials mentioned in Item (4) of the preceding paragraph may be sales contracts, exchange contracts, gift contracts, bequests, inheritance certificates, division agreements, merger agreements, legal documents that come into effect by the people's courts or arbitration committees, or other materials that prove the transfer of house ownership.
expense
Housing transfer fee
Notarization of inheritance right of main expenses of inheritance
Compared with buying and selling gifts, the tax expenditure of inheritance and transfer is the lowest, because the inherited property has no business tax, individual tax and deed tax. The heir shall notarize the right of inheritance by his will and change his name to the housing management department by his inheritance certificate.
In practice, because the inheritance can only be transferred after the death of the decedent, there are fewer people in this way. At the same time, the inheritance of real estate needs to meet the following three conditions:
First, there are two forms of inheritance of real estate, legal inheritance and testamentary inheritance. Legal succession is the heir to the estate stipulated by law, and testamentary succession must be a notarized will before the death of the owner of the estate to have legal effect;
Second, the inheritance should be the property owned by the decedent before his death;
Third, because the inheritance is the property and real estate division agreement of all heirs, it needs the consent and signature of each heir to take effect.
Donation main expense tax+deed tax+notary fee
If the transfer is made by gift, no business tax will be levied. However, because the gift is considered as a free gift, the donee needs to pay personal income tax, deed tax and gift notarization fee, which are much higher than the taxes and fees for handling the transfer business.
However, for the donated property, banks generally assume that the donee accepts the gift for free and there is no actual transaction, so the donated house cannot apply for mortgage loan.
Business tax+individual tax+deed tax.
It is calculated in two situations: the real estate is over five years and less than five years. The first one is that the real estate is exempt from business tax and individual tax after five years, and it needs to pay deed tax and property right transfer registration fee; Second, if the property is less than five years old, it needs to pay business tax and individual tax, and at the same time pay deed tax and property right transfer registration fee.
Personal loan experts pointed out that in the transfer of real estate, buying and selling is the most common, but also a more convenient and safe way of operation. However, if the purchase price is relatively low, the difference between the selling price and the purchase price will increase in the future, and more taxes will be paid when selling again.
References:
Baidu encyclopedia-real estate transfer