How to calculate the latest tax on second-hand housing transactions?

Now second-hand housing has become the first choice for many young people to buy a house. But second-hand housing transactions should not only consider the price of the house, but also pay a lot of taxes and fees. Then, what are the taxes and fees for second-hand housing transactions? How to calculate the latest tax on second-hand housing transactions? Bian Xiao will tell you in detail below.

What are the taxes and fees for second-hand housing transactions?

Second-hand housing transaction tax refers to the income obtained by tax authorities from sellers in second-hand housing transactions. Second-hand housing transaction taxes mainly include deed tax, business tax, personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge and local surcharge, among which deed tax, business tax and personal income tax are common and large.

New tax policy for second-hand housing transactions;

Since the promulgation of the "National Five Articles" detailed rules, individuals have to pay 20% tax on the income from the transfer of real estate. In order to pay less taxes, the seller needs to provide the purchase invoice of the house purchased before, and can add the business tax of this transaction as a deduction. Take a property as an example, the current price is 6.5438+0.5 million. If the original purchase price of the seller is 6,543.8+0,000 yuan, the personal income tax paid is (654.38+0.50-654.38+0.00) * 20% = 6,543.8+0,000 yuan. If the seller can't provide any proof of the original purchase, the personal income tax is 300,000.

Tax on second-hand housing transactions for less than five years.

As long as it is related to the payment of business tax, whether it has been 5 years. There is no need to pay a tax in the case of five years and ordinary housing. Taxes and fees to be paid for general second-hand housing transactions:

1. Taxes payable by the buyer: 1, deed tax: 65438+ 0.5% of the house price (3% for the area exceeding 144 square meters, and1%for the first suite with an area below 90 square meters) 2. Stamp duty: 0.05% of the house price. Transaction cost: 3 yuan.

2. Taxes payable by the Seller: 1, stamp duty: 0.05% of the house price; 2. Transaction fee: 3 yuan/m2; 3. Business tax: 5.5% of the total amount (if the real estate license is less than 5 years); 4. Personal income tax: 20% of the profit from real estate transaction or 1% of the house price (if the real estate license is more than 5 years and it is the only house).

Taxation on second-hand housing transactions for more than five years

Business tax: no increase. Personal income tax: if it is unique, it will not be increased. Not the only one who accepted the contract price of 1%.

Deed tax: 65438+ 0.5% of the contract price.

Other extra expenses are miscellaneous small money, about 2000 yuan. The tax is calculated according to the price in the contract you signed, commonly known as the contract price. The transaction price is the price that the landlord can negotiate with you, but the price in the contract is generally lower than the transaction price! It's different. Because you didn't say the price, under normal circumstances, the highest tax is calculated according to the transaction price first! Here you are. Do the math yourself.

How to calculate the tax on second-hand housing transactions;

1, deed tax (paid for house purchase):

An ordinary residence: less than 90 square meters1%; 90- 140㎡ 1.5%。

B For non-ordinary houses, commercial houses or corporate property rights, 3% of the transaction price or appraisal price shall be paid.

2. Business tax (to be paid by the seller):

General residence: 5.5%(5.4%) of the total amount within five years, and it will be exempted after five years.

Non-ordinary residence: 5.5%(5.4%) of the total amount within five years, and 5.5%(5.4%) of the difference outside five years.

3. Individual income tax (paid by the seller):

Free of charge for ordinary houses for more than 5 years;

Less than 5 years:

Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%;

Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) ×20%.

Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area.

4. Stamp duty: The buyer and the seller each pay 0.05% of the house price, and the house is temporarily exempted.

5. Urban construction tax: 7% of business tax.

6. Education surcharge: 3% of business tax.

7. Land value-added tax (paid by the seller):

The property right of the house shall be exempted for five years. If it is less than five years, it shall be paid in advance according to the house price 1%, and calculated according to the progressive tax rate of excess rate, with more refunds and less subsidies.

8. Local surtax: It depends on the relevant regulations of each city.

Second-hand housing transaction tax calculator:

Next, we use the tax calculator of the second-hand house, with the construction area of 100 square meter and the total house price of 700,000 yuan, respectively meeting the following conditions to calculate the total tax payable.

Noun explanation:

Ordinary residence: the plot ratio of residential quarters is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (increased on the basis of 120 square meters 16.7%), and the actual transaction price is lower than the average transaction price of houses on the same level of land/kloc-.

Non-ordinary residence: 1 The plot ratio of residential quarters is below 1.0 (excluding1.0); The single building area is above 140m2 (including140m2); The actual transaction price is more than 1.2 times higher than the market guidance price in this region (excluding 1.2 times).

Affordable housing: housing listed in the national plan, which is organized by the city government to build real estate development enterprises or fund-raising housing units and sold to low-and middle-income families in cities and towns at a low profit price.

Deed tax: it is a kind of property tax levied on property owners whose property rights have changed.

Business tax: taxes that should be levied when individuals transfer land use rights and sell buildings and their land attachments.

Personal income tax: when an individual sells or transfers real estate, personal income tax is levied according to the tax item of "income from property transfer".

Stamp duty: Stamp duty on real estate refers to a tax levied on units and individuals who have signed or received real estate certificates due to real estate sales and changes and transfers of real estate property rights.

Stamp duty on working capital: a tax levied on various taxable documents signed in economic activities, such as contracts, property rights transfer documents, business account books, rights licenses, etc.

Comprehensive land price: compensation to be paid to the state when affordable housing is converted into commercial housing.

The property has been purchased for five years: the date of obtaining the tax payment certificate, that is, the deed tax bill or the real estate license, is five years.