Calculation method of house transaction tax
First, taxation.
Calculation method of personal income tax
Taxpayer: the seller
Calculation method of individual income tax for ordinary housing within 5 years: (income from selling houses-total purchase amount-business tax paid this time-original deed tax-contract price ×1%) × 20%;
Note: If the taxpayer fails to find the original value in the local tax system and can't correctly calculate the tax payable, it should adopt the approved collection, and the personal income tax rate for house purchase is tentatively set as taxable value 1%.
Business tax calculation method
Taxpayer: the seller
Calculation method of business tax for ordinary houses: less than 2 years-5.6% of the total house price, more than 2 years (including 2 years)-exempt from business tax;
Calculation method of business tax for non-ordinary housing: less than 2 years-5.6% of the total housing price, more than 2 years (including 2 years)-5.6% of the difference between the total housing price and the purchase price at that time;
Calculation method of villa business tax: less than 2 years-5.6% of the total house price, more than 2 years (including 5 years)-5.6% of the difference between the total house price and the purchase price at that time;
Note: whether the purchase time is more than 2 years depends first on the property certificate, then on the deed tax invoice, and finally on the bill. These three documents are calculated according to the earlier time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the title certificate.
Deed tax calculation method
Taxpayer: the buyer.
Calculation method of deed tax for ordinary houses: less than 90 square meters -65438+ 0% for the first set and 3% for the second set; 90- 140m2-65438+ 0.5% for the first set and 3% for the second set;
Calculation method of deed tax for non-ordinary housing: 3%, calculation method of deed tax for villa: 4%;
Note: you can enjoy the discount only if you buy it for the first time and own it at the same time as the ordinary house.
Calculation method of land value-added tax
Taxpayer: the seller
Second-hand housing transaction land value-added tax rate: 5% (5% of the amount that cannot provide a complete bill)
The calculation method of land value-added tax is the progressive tax rate in quartile deviation, with the tax rate ranging from 30% to 60%.
Note: Ordinary houses owned by individuals are exempt from land value-added tax when they are transferred.
Stamp duty calculation method
Taxpayer: buyer and seller.
Stamp duty rate for second-hand housing transactions: 0.5%
Note: Since 2009, the state has temporarily exempted the collection of residential stamp duty.
Calculation method of urban construction tax, education surcharge and local surcharge
Taxpayer: the seller
Urban construction tax for second-hand housing transactions: business tax 7%; Additional education fee for second-hand housing transaction: 3% of business tax. Local additional tax on second-hand housing transactions: it depends on various places.
Second, the cost.
1, agency fee (buyer and seller)
According to the relevant documents of the Price Bureau, if the real estate transaction amount is below 654.38+10,000 yuan (including 654.38+10,000 yuan), it will be charged at 2%; If the amount exceeds 6,543,800 yuan to 6,543,800 yuan (including 6,543,800 yuan), it will be charged at 654.38+ 0%; If the amount exceeds 6,543.8+0,000 yuan, it will be charged at 0.5%.
For example, the turnover of a real estate is 6,543.8+0.25 million yuan, and the calculation method of agency fee is: agency fee = 6,543.8+0.2%+900,000 × 654.38+0%+250,000 × 0.5% = 2,000+9,000+0.28.
2. Notary fees for sales contracts
Pay only when the sales contract needs notarization: the total transaction amount of the house × 0.3%;
Notarial fee for gift transfer: 40 yuan/m2× area of property right certificate;
Inheritance notarization fee: 80 yuan/single waiver Inheritance notarization: 80 yuan/person.
3. Local additional tax on second-hand housing transactions: it depends on the local area and the registration fee of housing property rights.
50 yuan (to be borne by the buyer. For every increase of 1 person 10 yuan, the buyer is 80 yuan).
4. Housing appraisal fee
Pay 0.5% of the assessed amount.
5. Production cost
80 yuan, joint ownership certificate: 10 yuan.
Step 6 share the cost
Transaction price/total area × allocated area ×10% (below10 floor)
Transaction price/total area × shared area ×20%( 10 floor or above)
7. Surveying and mapping costs
200 yuan is accepted below 75 square meters, 300 yuan is accepted below 75 square meters 144 square meters, and 400 yuan is accepted above 144 square meters.
Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of the Municipal Housing Authority on the original property certificate.
8. Shift fee
20 yuan.
9. The cost of selling houses to the poor
Transaction price or evaluation price (higher) × 1%
10, comprehensive land price (listed affordable housing)
10% of the transaction price (paid by the seller)
1 1, land transfer fee (purchased public housing)
Cost price: Take Beijing as an example, within the eight districts of Beijing: 15.6 yuan/square meter; Outside the eighth district of the city: 12.9 yuan/m2.
After business transfer: 10% according to management 3% (according to transaction price)
The calculation method of house transaction tax is as above. The proportion of taxes and fees in housing transactions will depend on the actual situation. Each city may have different provisions on tax rates, which are also greatly influenced by policies and other aspects. So the knowledge introduced in the article is just a reference. The specific tax rate will depend on the local real estate market. When buying and selling a house, it is best to ask the staff of the housing agency to make their own calculations so as to know the expenses in time.
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