In the process of buying a house, we have to pay not only the purchase cost of the house itself, but also some taxes and transaction costs that may be involved in the transaction process. What I recommend to you today is the classification introduction and calculation steps of the tax on buying a house. Interested friends may wish to refer to a comprehensive understanding of the actual needs, choose reasonable and reliable suggestions and skills, and let themselves handle the house transfer and transfer procedures under the premise of avoiding disputes and troubles as much as possible.

1. What are the taxes and fees for buying a house?

1: deed tax (to be paid by the buyer)

According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.

According to the Notice on Implementing Preferential Deed Tax Policies from 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%.

Under normal circumstances, the tax rate for purchasing houses of less than 90 square meters is 1%, 90- 144 square meters is 1.5%, and 144 square meters is 3%. The second purchase is 3%, regardless of region.

2. Business tax (to be paid by the buyer)

This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%.

According to the latest policy, individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from business tax.

3: Individual income tax (paid by the buyer)

Guangzhou housing transfer personal income tax collection standard is 1% of the total housing transaction price (individual non-ordinary real estate is actually levied at 20% of the difference between the previous two transactions). If the house is the only property of the owner and has been certified for 5 years, it can be exempted from personal income tax.

Starting from March 16 this year, Yuexiu District, Haizhu District, Tianhe District, Baiyun District and Huangpu District can collect taxes in an average proportion or by "submitting documents before confirming" when the share of property owners is unclear. As long as the property is the only property of one of the owners, and it has been proved for 5 years, the tax corresponding to the owner's share can be exempted; In addition to this property, there are owners of other properties, and their corresponding shares will continue to be taxed.

However, in addition to these five districts, other districts, including Liwan and Panyu, still levy personal income tax on the corresponding houses.

4. Stamp duty (0.05% for both parties)

Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business books, rights, licenses and other documents determined by the Ministry of Finance.

For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves.

Individuals selling or buying houses are temporarily exempt from stamp duty.

The second transfer registration only charges the buyer 0.05% stamp duty.

5. Land value-added tax

The "approved collection method" for personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be collected by the registration center after the taxpayer has paid or gone through the approval procedures at the local competent tax authorities.

Personal housing sales are temporarily exempted from land value-added tax.

Approved collection method: land value-added tax payable = tax payable × approved collection rate.

6. Registration fee

The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.

7. Real estate transaction costs

The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.

The transaction fee for affordable housing is halved and shall be borne by the buyer.

In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.

From the above example, we can know that we may have calculated their unit price and total price before buying a house, but the cost in the later period is still relatively high, mainly because the expenses and costs involved in the house transaction process include not only their own unit price and area, but also some transaction costs, such as the common house purchase tax. The calculation of housing purchase tax needs to refer to the corresponding steps, and the standards involved may be completely different according to different regions or people's preferential policies.

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