1, deed tax. Generally paid by the buyer, unless otherwise agreed by both parties;
2. Business tax. Generally paid by the seller, unless otherwise agreed by both parties;
3. Personal income tax. Generally paid by the seller, unless otherwise agreed by both parties;
4. Stamp duty. The buyers and sellers of second-hand houses each pay stamp duty of five ten thousandths of the transaction price.
Second-hand housing transaction taxes and fees refer to various taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including value-added tax (original business tax), personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax, education surcharge, etc.
Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.05% of the transaction price of the house (temporarily exempted from 2009); The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; Deed tax for ordinary houses 1%, deed tax for high-grade commercial houses 4%. In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the country's tax revenue has increased, and the burden of buying a house has also increased.
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