(1) Seller:

1. business tax: if an individual sells a house that has been purchased for less than 5 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. According to the tax basis of 5%

Calculate and pay the business tax on "selling real estate".

2.

Urban maintenance and construction tax, education surcharge and local education surcharge: 7% (where the taxpayer is located in the urban area) or 5% (where the taxpayer is located in the county) or 1% (where the taxpayer is not located in the urban area or county) of the business tax; Pay the education surcharge at 3% of the actual business tax; Pay local education surcharge at 2% of the actual business tax.

3. Personal income tax: individuals who transfer houses shall pay personal income tax according to the item of "income from property transfer". For those who can correctly calculate the original value of the house and the tax payable, personal income tax will be levied in strict accordance with 20% of the income from property transfer. If the original value of the house cannot be verified, it shall be levied in accordance with the relevant provisions of the Tax Administration Law. At present, personal income tax is levied at 1% of the total transfer income of our city. Transfer for personal use for more than 5 years is exempt from personal income tax, and it is the only living room for families.

Personal housing sales are temporarily exempt from land value-added tax and stamp duty.

(2) The Buyer:

Deed tax: if an individual purchases an ordinary house, and the house belongs to the only house of the 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%. Those who do not meet the above preferential policies and conditions and purchase second-hand housing under other circumstances will be subject to the full deed tax at the current applicable tax rate in Mianyang.

Individual purchases are temporarily exempt from stamp duty.

Two, personal transfer of business premises involves tax issues.

(1) Seller:

1. business tax: the turnover is the balance of the total income from the transfer of business premises minus the original price of the purchased or transferred business premises, and the business tax on "selling real estate" is calculated and paid at 5%, and the vouchers for deducting items shall be legal and valid.

2.

Urban maintenance and construction tax, education surcharge and local education surcharge: 7% (where the taxpayer is located in the urban area) or 5% (where the taxpayer is located in the county) or 1% (where the taxpayer is not located in the urban area or county) of the business tax; Pay the education surcharge at 3% of the actual business tax; Pay local education surcharge at 2% of the actual business tax.

3. Land value-added tax: it is calculated and levied according to the value-added amount (income from transfer of real estate-deduction of project amount is allowed) obtained by individuals when transferring business premises. According to the ratio of the value-added amount to the amount of deducted items, the specific tax rates of 30%, 40%, 50% and 60% are determined. Transfer of old houses, old buildings, without price assessment, can not provide purchase invoices, the local tax authorities can be based on the provisions of the "People's Republic of China (PRC) tax collection and management law" article thirty-fifth, the implementation of approved collection.

4. Stamp duty: 0.5‰ of the amount contained in the sales contract for business premises shall be paid with the stamp duty of the Property Right Transfer.

5. Personal income tax: the taxable income is the income from the transfer of the business premises minus the original value of the business premises and the reasonable expenses during the transfer, and the personal income tax is calculated and paid at the tax rate of 20%. Within the urban area of Mianyang, personal income tax will be levied on the income from the transfer of personal business premises that cannot provide complete and accurate original value certificate of business premises and correctly calculate the original value and taxable amount of business premises, that is, personal income tax will be levied on the income from the transfer of business premises at 1%.

(2) The Buyer:

1. deed tax: the deed tax shall be paid at the rate of 4% of the contract turnover of commercial housing transactions (approved by the tax authorities).

2. Stamp duty: 0.5‰ of the amount contained in the sales contract for business premises shall be paid with the stamp duty of the Property Right Transfer.