1. Who has to pay the personal tax for buying a house
1. The personal tax for buying a house generally needs to be paid by the seller. The seller will generate personal income tax when selling the house, and the seller needs to pay the tax rate according to the relevant laws of the country. Buyers do not need to pay personal income tax, but they need to pay deed tax and stamp duty.
2. Legal basis: Article 6 of the "Individual Income Tax Law of the People's Republic of China"
Calculation of taxable income:
(1 ) The comprehensive income of a resident individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.
(2) For wages and salaries of non-resident individuals, the balance after deducting RMB 5,000 in expenses from the monthly income shall be the taxable income; income from remuneration for services, income from author remuneration, and royalties Income, the amount of each income is the taxable income.
(3) Business income shall be the taxable income after deducting costs, expenses and losses from the total income in each tax year.
(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.
(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.
(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.
Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare charities, and the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can be deducted from their taxable income. If the State Council stipulates that donations to public welfare charities should be deducted in full before tax, such provisions shall prevail.
The special deductions specified in Item 1 of Paragraph 1 of this Article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include expenditures such as children’s education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, support for the elderly, etc. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People’s Congress for filing.
2. What are the scope of personal income tax collection
1. Wage and salary income. Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains as a result of his or her employment;
2. Income from labor remuneration. Income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment and other services;
3. Income from royalties. Income obtained by individuals from the publication or publication of their works in the form of books or newspapers;
4. Income from royalties. Income obtained by individuals from the use rights of patents, copyrights, trademarks, non-patented technologies and other franchises.