China's laws have the following provisions on whether to pay personal income tax for buying a house: buying a house does not require paying personal income tax. Only when buying a second-hand dining room, the seller usually sells the net price, that is, he collects so much money and doesn't pay any taxes, so this fee is added to the buyer. The taxes and fees for the transfer of second-hand houses are as follows: 1. Personal income tax: 1% (paid by the seller, the only house will be exempted after five years); 2. Deed tax: less than 90 square meters 1%, 90 square meters 1.5%, 1.44 square meters above 3%, second suite 3%. 3. Business tax: 5.6% (paid by the seller, exempted for two years); 4. Transaction cost: area *6 yuan (half for the buyer and half for the seller); 5. Production cost: 80 yuan (to be paid by the buyer).

Legal objectivity:

The detailed contents of the 20% tax collection in Article 5 of New China include the close cooperation between the tax authorities and the housing and urban-rural construction departments, the personal income tax payable for the sale of self-owned houses according to regulations, and the original value of houses can be verified by historical information such as tax collection and management, house registration, etc. , and shall be calculated in strict accordance with the law according to 20% of the transfer income. Therefore, according to the above regulations, selling a house requires personal income tax. However, according to the local implementation rules, how and when to pay. Interpretation: It is not imaginary to levy a 20% tax on the price difference. The high difference is not equal to the present value minus the original value. In fact, in 2005, State Taxation Administration of The People's Republic of China issued the Notice on Several Specific Issues Concerning the Implementation of Integrated Management of Real Estate Tax Collection, reiterating that second-hand housing transactions must pay 20% tax. However, there are always two ways to collect taxes on second-hand housing transactions: one is based on 1% of the total price, and the other is based on 20% of the price difference. Can provide a complete and accurate proof of the original value of the house, according to the transaction price difference of 20% approved levy; If the relevant documents cannot be provided, ordinary houses shall be levied at 0% of the total transaction price of 65438+, and non-ordinary houses shall be levied at 2% of the total transaction price. Property that is more than 5 years old and is the only living room in the family is tax-free. Because of the 20% tax payment, it is not only necessary to provide official invoices and official credentials for tax determination, but also the accounting of tax basis is more complicated. Therefore, since 2005, in the actual implementation of these years, taxes have been levied at 1% of the total price instead of 20% of the difference. If the tax is calculated according to the difference of 20%, it is to tax the net transfer income. That is, in the present value of real estate income, the net income after deducting the original value of real estate, reasonable expenses and transfer taxes. Not only the present value minus the original value, but also the reasonable expenses refer to: house decoration expenses, house loan interest, loan handling fees, notarization fees, etc. At the same time, the business tax, urban maintenance and construction tax, education surcharge, land value-added tax and stamp duty paid in the transfer process can also be deducted before tax when paying personal income tax. The above fees shall be deducted by providing official invoices and official vouchers approved by the tax authorities. The formula is: (the present value of the property-the original value of the property-the renovation cost of the house-the interest of the house loan-the handling fee-the notary fee-other reasonable expenses-all taxes paid in the transfer process) *20% (the right to interpret the specific calculation method belongs to the tax bureau).