The tax reference is as follows:
20 yuan for file check
Notary fee, transaction price*0.3%
Business tax: transaction price*5.6 %
1. Ordinary residences are exempt from tax for five years (including five years).
2. For ordinary residences less than 5 years old, the full amount will be levied.
3. If the non-ordinary residence has been used for 5 years, the difference will be levied.
4. Non-ordinary residences less than 5 years old are fully levied
Personal income tax: transaction price * 1%
1. Ordinary residences more than 5 years old (inclusive) 5 years), and it is the only home of the seller’s family, it is exempted from the tax.
2. Non-residential housing (no annual limit) is levied at 1% of the transaction price.
3. The transfer of donated housing will be levied at 20% of the difference.
4. Direct donations, depending on the old certificate, are exempted after 5 years.
Deed tax:
1. Transaction price * 1%. For ordinary residences below 90 square meters, if the buyer is not the only residence, 3% of the transaction price will be levied.
2. Transaction price * 1.5%. For ordinary residences above 90 square meters and below 144 square meters, if it is verified that the buyer is not the only house, 3% of the transaction price will be levied.
3. Transaction price * 3%, (144 square meters or more including 144 square meters)
Land revenue:
Transaction price * 0.5%, housing reform levy .
Land value-added tax:
1. Transaction price * 1%, residential properties are exempt.
2. For non-residential properties, full levy (no annual limit), "value added" * 30% is levied.
Stamp duty: Transaction price*0.05%
1. Residential properties are temporarily exempted.
2. Gift, non-residential, taxable (0.05% for both parties).
Transfer fee:
1. Area * 2.5 yuan/square meter, purchased public housing (housing reform housing, directly managed public housing, affordable housing, affordable housing, fund-raising housing) .
2. Area*6 yuan/square meter, commercial housing.
3. Area*8 yuan/square meter, villas and non-residential buildings.
Property transfer registration fee:
1. 80 yuan/book, residential and supporting garages
2. 550 yuan/book, non-residential and unmatched garages .
3. 10 yuan/book, *** has a certificate.
Decal tax: 5 yuan/item.
For example, if the house price is 400,000 yuan, the remaining 5.6% = 22,400.00 yuan is calculated like this.
Second-hand house buying and selling process:
1. Find intermediary information and register. Buyers and sellers go to the intermediary to inquire about the relevant policies for second-hand housing transactions. The brokerage company matches the buyers and sellers according to the actual situation and connects them. The buyers and sellers register the purchase and sale information respectively. In this link, an important thing faced by buyers and sellers is to choose a truly reliable intermediary, which is directly related to the safety of the transaction and the smooth handover of the house payment.
2. Market Qualification Approval The seller should go to the district or county real estate transaction management department where the house is located to apply for a "Listing Approval Notice" and go through the listing approval procedures. If it is a public house that has been purchased, three types of stamps must be stamped on its listing. The first stamp is the one stamped on the sales survey form. It is mainly used by the unit to prove the nature of land use in order to prove whether the land where the house is located is for sale or allocated for free. The second seal is the one stamped on the listing consultation form. Later, Beijing issued supplementary regulations and instructions. If the owner of the public housing purchased has no special agreement with the original property owner, the original owner does not need to agree to a stamp. The third stamp is the stamp stamped on the listing application confirmation form, which is reviewed and approved by the real estate department of each district before the sale and purchase is signed. The main purpose is to check from the table whether it belongs to several types of houses that are prohibited from being listed in the regulations.
Houses with the following property rights cannot be listed for trading: 1. Public houses owned by agencies directly under the central government; 2. Public houses owned by military properties, hospitals (hospitals), and schools (schools) are in the same compound as the office premises of the unit; 3. Houses with right of use; 4. Purchased at standard price, but the remaining price has not been paid at cost price; 5. Houses built on rural collective land, second-hand commercial houses holding rural property rights certificates; 6. Already included in the scope of demolition announcements 7. The house has the ownership, but other people do not agree to sell it; 8. There is a dispute over the ownership; 9. It has been mortgaged without the written consent of the mortgagor; 10. It will be formed after it is put on the market for sale It is difficult to find new housing; 11. The property has been sealed up or the transfer of ownership is restricted in other ways according to the law; 12. The house has been rented to others, and the seller failed to notify the lessee in accordance with regulations, infringing upon the lessee's right of first refusal and other rights and interests.
3. Evaluate and inspect the details of the property. The intermediary shall review the ID card and property ownership certificate (including whether the property rights are valid, whether the house is mortgaged, etc.), and keep them for the intermediary's record. The agent conducts on-site inspections to understand the details of the house, such as the water supply and drainage of the ceiling, walls, bathrooms, and kitchens, whether there are any decorations that damage the structure, whether there are selfless constructions, and the occupation of roof platforms and corridors. Preliminary valuation provides reference for determining selling price.
4. Sign the agreement. After verifying the house, the transaction intermediary signs an entrusted sale and purchase agreement with the house seller and the house buyer respectively. After the buyer and seller confirm the price of the house and related matters, they go to the intermediary to sign a sales contract. Generally, the details of the seller's house must be stated in the contract, and the agency fee must be paid at the same time. The general agency fee is paid by the buyer, and the amount is 2.5% of the house price. It is also charged to both the buyer and seller separately. In order to reduce possible risks in second-hand housing transactions, the following provisions are essential: 1. List the basic information: the names, addresses, and contact information of the buyer and seller; 2. Require the seller or intermediary to clearly state the basic information about the house. , including the location, nature, area, structure, layout, decoration, facilities and equipment of the house, whether there is a mortgage, and whether anyone agrees to sell it; 3. Issues involving price: In the contract, state the total house price and indicate that it is a one-time purchase. Whether it is sexual payment, installment payment or applying for a loan, state the payment time and agree on the payment terms; 4. State the delivery time, conditions, relevant procedures and fees; 5. Liability for breach of contract: it will be deemed to be clear when the situation occurs. Breach of contract, calculation and payment of liquidated damages, deposits, compensations, and how to resolve disputes (arbitration, litigation, etc.) when negotiation fails; 6. State the terms for the entry into force, suspension, termination or termination of the contract; 7. Agree on changes in the contract Conditions of transfer or prohibitions on changes or transfers. In addition, when adding some terms, they must be implemented in the text, and the intermediary is required to stamp the official seal of the company on them.
5. The intermediary guarantor submits the house payment. In order to ensure the vital interests of the real estate buyer and seller and prevent unnecessary disputes in the transaction, the intermediary acts as an intermediary guarantor after accepting the consent of the buyer and seller. Provide intermediary and intermediary insurance services for "house purchase payment and property handover" matters in real estate transactions. After the buyer and seller sign the sales contract, they sign the "Intermediary Insurance Contract" with the intermediary *** and pay the insurance premium. The seller submits the original and copy of the house ownership certificate, the public housing listing approval notice, and the name stamp. The buyer must submit a copy of a valid identity document and a name stamp, and when purchasing a house for an individual from other places, he or she must also apply for the "Notice of Approval for House Purchase by Individuals from Other Provinces and Municipalities in Beijing".
6. Transfer Settlement The buyer and seller pay relevant taxes and fees and go through the deed transfer procedures. Then, after the buyer and seller confirm that the property is correct, the mediator assists the buyer and seller in completing the property delivery and settling the property management fees. And handle the seller's account relocation, hand over the keys to the house sold to the buyer, hand over the buyer's house payment to the seller, and the three parties will conduct insurance settlement; the brokerage company will assist in handling the change of property rights; if the buyer needs a loan, the brokerage company will assist Handle and provide periodic guarantees.
The Huzhengtong team will answer your questions