There are more than ten charges for second-hand housing transactions, but you can't hide them.
What are the charges for buying second-hand housing in Sohu Focus, and what is the ratio?
Lawyer's Answer With the continuous development of economy, house prices keep rising, and many investors turn their attention to the second-hand housing market. However, the second-hand housing transaction needs to pay various fees, mainly including the following eleven fees:
1. Business tax: borne by the seller. 2. Taxes and fees: 1. If the real estate license is less than five years old, you need to pay 5.65% of the total house price; 2. 5.65% of the profits from real estate transactions shall be paid if the real estate license is over five years and the area is over 144 square meters; 3. The real estate license is over five years, and the area is less than 144 square meters.
In January, 211, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Adjusting the Business Tax Policy for Individual Housing Transfer, which required that if an individual sells a house that has been purchased for less than five years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between his sales income and the purchase price of the house; Individuals who purchase non-ordinary houses for more than 5 years (including 5 years) for external sales shall be subject to business tax according to the difference between their sales income and the purchase price of houses. Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
second, personal income tax: personal income tax shall be borne by the seller. 2% of the profit from real estate transactions or 1% of the total housing. If the house is over five years old and is the only house, you can apply for exemption.
iii. land revenue: to be borne by the seller. In the purchase and transfer of housing reform, affordable housing, housing projects, 2% of the normal transaction price of housing levy.
deed tax: if your house area exceeds 9 square meters, you can't enjoy the preferential policies of the state deed tax, and you can only charge the buyer 1.5% of the current purchase price of ordinary houses and 3% of non-ordinary houses.
5. Transaction fee: 6 yuan/m2, with both parties paying half.
6. Stamp duty: The tax rate is 1‰, calculated at the normal transaction price, and both parties shall bear half of it.
VII. Registration fee: Ordinary second-hand houses are 8 yuan/set, which shall be borne by the buyer.
VIII. Filing fee: 5 yuan/case.
IX. Loan guarantee fee: 1% of the loan amount.
IX. Loan guarantee fee: 1% of the loan amount. Appraisal fee: 1.5% of the appraisal price.
Xi. Agency fee. Intermediary fee: charged according to the standards of intermediary companies.
Remember to "check the household registration" to avoid unnecessary disputes in the sale of second-hand houses.
Sohu focuses on the actual sale of second-hand houses. How should buyers handle the household registration problem?
lawyers answer that in the process of buying a second-hand house, in order to avoid household registration disputes, we should first do a good job of investigation and verification before buying a house. Before signing the second-hand house sales contract, the buyer should go to the police station where the house is located to verify the household registration. If the house is introduced by an intermediary company, it can also be entrusted to investigate and verify it on its behalf, but the intermediary company should issue an investigation report and affix its official seal.
Secondly, the second-hand housing sales contract should specify the account transfer and the liability for breach of contract. In the contract, it should first be confirmed whether the house still has the account of the seller or his family, or the account of the seller's previous family. If so, it should be stipulated in detail that the seller should move out of the account within the agreed time limit after the contract is signed (preferably before the transfer).
both parties may agree that if the seller fails to move out the registered permanent residence within the agreed time limit, the seller shall bear the liquidated damages for each day of delay. It can also be agreed that the seller will pay part of the house price after all the accounts are moved out.
Don't just buy and sell second-hand houses to save money, pay attention to the trap of "Yin-Yang contract"
Sohu Focus News What is a Yin-Yang contract? What are the risks of signing a yin-yang contract?
A lawyer's solution to a yin-yang contract refers to two different contracts signed by the landlord and tenant for tax avoidance or other purposes. When registering with the relevant departments, a contract is used to reduce the subject matter of the lease contract by underreporting rent or area, and to report low rent and pay less tax, which is called a positive contract. A contract signed between the landlord and the tenant to actually pay the rent and actually perform the contract is called a negative contract.
there are many legal risks in signing a yin-yang contract.
first, the risk of contract validity. According to Article 52 of China's Company Law, "a contract that maliciously colludes and harms the interests of the state, the collective or a third party is invalid". Article 56 of the Contract Law stipulates that an invalid contract is not legally binding from the beginning. If the false price clause is part of the malicious collusion of the parties to harm the national interests, it will be considered invalid.
a yin-yang contract that evades state taxes or defrauds a high loan at a fictitious price is an act that harms the legitimate interests of the state and a third party and is an invalid contract.
the second is the risk of high taxes and fees. Because the house price in the contract is low, the buyer will bear the risk of high personal income tax and other taxes when reselling the house after buying the house.
Third, both parties are at risk of going back on their word. With the constant change of economy, house prices are also rising. As the house price rises, the seller is likely to claim that the contract is illegal. The buyer may also ask the seller to record the striking transaction price for various reasons, which will lead to unnecessary litigation.
finally, administrative liability and criminal liability risks. The buyer has evaded the deed tax in the Yin-Yang contract, and once it is discovered by the tax authorities, it will be subject to administrative penalties such as paying taxes and fines, just like the seller. When the amount reaches the standard, it may be investigated for criminal responsibility together with the seller.
(The above answer was published on November 25th, 216, and the current relevant housing policies are subject to it)
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