Individuals who sell houses to obtain income need to pay business tax, urban maintenance and construction tax, education surcharge, stamp duty, land value-added tax and personal income tax.

1. Second-hand housing transaction fee: charged according to the housing area, with the specific charging standard of 3 yuan/m2.

2. Stamp duty: 5% of the house price.

3. Business tax: 5% of the difference between the purchase price and the sales price of the house (if the real estate license is less than five years old), and this fee is not needed when the real estate license is over five years old.

4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the real estate license can be exempted after 5 years).

5. Surcharge: 2% of business tax.

6. Urban construction fee: 7% of business tax.

The taxes and fees to be paid for housing transactions are:

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%. The tax rate for the first purchase of houses below 90 square meters is 1%, 90- 140 square meters is 1.5%, and the tax rate for the second purchase is 3%, regardless of area.

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%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) are exempt from business tax, as follows:

If the real estate license is less than 2 years old and the area exceeds 140_, it shall be paid at 5.6% of the total house price.

If the real estate license is less than 2 years old and the area is below 140_, it will be paid at 5.6% of the difference.

If the real estate license is over 2 years and the area exceeds 140_, it will be paid at 5.6% of the real estate transaction profit.

Property ownership certificates with an area of less than 2 years and below 140_ shall be exempted.

3. Personal tax (paid by the buyer)

Approved collection method: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%. Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family.

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. The approved collection standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential buildings.

6. Registration fee

The housing registration fee standard includes the real estate license fee and the land use right certificate fee.

7, real estate transaction fees

The transaction costs of newly-built commercial housing shall be borne by the transferor. The transaction fee for affordable housing is halved and shall be borne by the buyer. Other real estate transaction costs shall be borne by both parties.

8.commission

3% of the transaction price, both parties pay half.

9. notarization fee for mortgage contract.

The service fee charged by the notary office to the foreign party when the buyer needs a loan for foreign affairs.

10, assessment fee

1 1, mortgage registration fee

12, entrusted notarization fee

If the house needs notarization, then a certain percentage of notarization fee will be paid.

13, foreclosure guarantee fee

Cost calculation-Owner's arrears × 1%. The term is 3 months.

14, default interest for foreclosure

Different banks charge different fees, generally 0.5% of the amount owed.

15, redemption of short-term loan interest

General 1 month short-term loan redemption interest ≈ amount owed × 1.

16, notarization fee for sales contract

The notary office collects it from the foreign party.

Second-hand housing transaction process

1. The buyer and the seller establish information communication channels, and the buyer knows the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.

2. If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign a house sales contract (or a house sales contract). After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.

3. The buyer and the seller jointly apply to the real estate transaction management department for review. After the buyer and the seller apply to the real estate management department, the management department shall examine the relevant documents, review the property rights, and grant the transfer procedures for the houses that meet the listing conditions. If there is no property right or part of the property rights without the written consent of other property owners, the application shall be refused and the listing transaction shall be prohibited.

4. Contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed.

5. Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.

6. Go through the formalities of property right transfer and transfer. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the notice of receiving the property ownership certificate.

7. For the buyer of the loan, after signing the house sales contract with the seller, both the buyer and the seller will go to the loan bank to handle the loan formalities. The bank will review the buyer's credit status, evaluate the house that both parties want to trade, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue a one-time loan.

8. After the buyer has obtained the house ownership certificate and paid off all the house payment, and the seller has delivered the house and paid off all the property fees, all the second-hand house sales contracts of both parties have been fulfilled.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.