What is House Trading?

House transaction tax is the tax payable when signing the pre-sale contract.

House transaction taxes

1.First-hand housing transactions:

1. Fees need to be paid during the transaction

Stamp duty: five ten thousandths of the price

2. Fees need to be paid in the process of applying for the title certificate

Registration fee, housing ownership certificate cost, stamp duty, deed tax, common equipment maintenance fund for residential common parts, etc.

3. Payment is required during the check-in process

Property management fee and heating fee

Fourth, the fees payable for mortgage

Insurance premiums: property insurance premiums = total house payment * annual rate * year coefficient. The premium is paid in a lump sum.

V. Fees for applying for provident fund

1. Evaluation fee: 0.5% of the evaluation result will be charged for the part of the evaluation price below 1 million, and 0.25% of the above part.

2. Insurance premiums: property insurance: insurance premiums = loan amount * annual rate * annual coefficient

Comprehensive insurance: insurance premium = correspondence factor of lender's life * loan amount.

Seller:

Housing property registration fee: 0.3 yuan / square meter (building area)

Land use right registration fee: 0.13 to 0.3 yuan / square meter (land area)

One. Normal transfer

Value-added tax: (tax rate 5.55% paid by the seller) According to the 2010 New Real Estate Policy, non-common homes purchased and sold for less than 5 years are charged a full sales tax. Non-common homes purchased or sold for more than 5 years or sold for sale Ordinary dwellings less than 5 years are levied business tax based on the difference between the two transactions. Ordinary dwellings sold and purchased for more than 5 years are exempt from business tax. There are two main points here: If the purchase time is more than 5 years, first look at the property right certificate, then look at the deed tax invoice, and then look at the bills (for housing reform and the state-owned housing sales income bills). These three kinds of certificates are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the property right certificate. The earliest time in housing reform is the bill for the deposit received by the housing reform. Whether the property being sold is ordinary or non-ordinary. In addition: If the property being sold is a non-residential property such as a shop, office or factory building, full value-added tax will be levied regardless of whether the certificate has passed 5 years.

Personal income tax: (1% of the total tax rate transaction or 20% of the difference between the two transactions) The levy conditions The sale of non-unique homes on a household basis is subject to personal property transfer income tax. There are two conditions here: The only home in the family The purchase time is more than 5 years. Individual income tax is exempt if both conditions are met; personal income tax must be paid if any one of the conditions is not met. Note: If it is the only home of the family but the purchase time is less than 5 years, it needs to be paid in the form of a tax deposit. If the property can be repurchased within one year and the property rights can be obtained, the tax deposit can be refunded in whole or in part. The specific refund amount is based on the two properties. The lower 1% of the transaction price is refunded. Note: The Local Taxation Bureau will check whether there are other real estates under the names of both the seller and the husband as the sole residence of the family, including the houses that have been registered and registered by the housing management department (excluding non-residential real estate) even though the title certificate has not been transferred. Note: If the property being sold is a non-residential property, personal income tax is payable under any circumstances. In addition, the local tax bureau must collect 20% of the difference in the payment of the business tax during the taxation process.

Stamp tax: (the tax rate is 0.1% for both the buyer and the seller) but the country has temporarily exempted from 2009.

Deed tax: (base tax rate of 3% preferential tax rate of 1.5% and 1% paid by the buyer) Collection method: 3% of the total transaction amount is levied at the base tax rate. If the buyer pays 1% of the total transaction amount for an ordinary house with an area of less than 90 square meters for the first time, If the buyer purchases an ordinary house with an area of more than 90 square meters (including 90 square meters) for the first time, it will pay 1.5% of the total transaction amount. Note: The first-time purchase and ordinary residence are available at the same time to enjoy the discount. The deed tax benefits are calculated by individuals. As long as the first-time deed tax is paid, they can enjoy the discount. If the buyer purchases a property that is not an ordinary residence or a non-residential property, 3% of the total transaction amount is paid.

Surveying and mapping fee: 1.36 yuan / square meter total = 1.36 yuan / square meter * actual surveying and mapping area (after April 2008 the new policy housing reforming house surveying and mapping fee standard: 200 yuan for areas below 75 square meters, 300 yuan for 75 square meters and above 144 square meters, 144 square meters and above receive 400 yuan.) Generally speaking, housing reforms require surveying and mapping. If the original property certificate does not include the surveying and mapping chapter of the Jinan Housing Management Bureau, it also requires surveying and mapping.

The total transaction fee for second-hand housing: 6 yuan / sqm for residential buildings * Actual surveying and mapping area, 10 yuan / sqm for non-residential buildings

Registration fee: (cost of the work) 80 yuan Total entitlement: 20 yuan. Materials required: The local tax bureau requires a copy of the identity card and the hukou copy of the seller's spouse (if the seller's spouse is not in the same account book, a copy of the marriage certificate is required), a copy of the buyer's ID card, Sign a sales agreement and a set of photocopy of the real estate certificate (if the seller's spouse has died, a death certificate of the police station is also required) The Housing Authority needs to sign a sales agreement online, two original real estate certificates, two new test drawings, and a tax exemption certificate Or a copy of the tax payment certificate; if the provincial direct housing is changed, two original copies of the public housing purchase confirmation form and the first schedule are required. Note: The spouse will need to come and sign together when the house is changed. If the spouse has died but used his working age, if he is after the house reform, he needs to do a notarization and then transfer the house. If the house is reformed, he should submit a death certificate issued by the police station. Original. Provincial direct housing reforms also need to complete two copies of the "Confirmation Form for Purchased Public Housing" and be confirmed by the unit and the provincial direct housing reform office, and submit the original original housing reform bill.

2. Transfer of gifts

Fees: Business tax and personal income tax are exempted, but a notarization fee of 40 yuan / square meter * area of title certificate is required. Deed tax is collected regardless of the real estate situation. Full deed tax is required. Other costs are the same as normal transfer.

Required materials: The notary office needs one set of hukou copy and identity card of the seller, one copy of buyer's ID card, and one set of property right certificate. It can be transferred without going through the local tax bureau. (3) The housing management bureau needs the same materials as the normal transfer, but it also requires an original notarized certificate.

3. Inheritance and transfer of real estate transactions

The cost of inheritance of real estate includes: notarization fee of 40 yuan / square meter * area of property right certificate inheritance of notarization fee of 80 yuan / single renunciation of inheritance of notarization of 80 yuan / person Note: when the inherited real estate is transferred again for sale, personal income tax is levied at 20% on the income, However, as long as it meets the family's only housing and purchases for more than 5 years, personal income tax can be exempted, and the personal income tax refund policy also applies.

Required materials: The notary office needs a set of the original property owner's death certificate, a copy of the property right certificate, and all the parties' ID cards and hukou copies. The housing management bureau needs the same materials as the normal transfer, but also requires a notarized certificate. Note: The difficulty of inheritance lies in notarizing that all the heirs have renounced inheritance. This requires proof that the parties are all heirs and have voluntarily renounced the right to inherit.

4. Analysis of production

Property analysis, also known as property analysis, refers to the division of common property by property co-owners through agreement and according to certain standards, and belongs to each co-owner. The most common is the analysis of assets between husband and wife, generally there are two cases of marriage and divorce. The process is to go to the notary office to do a fair analysis of the property, and then go to the Housing Management Bureau to go through the transfer formalities. A copy of the divorce agreement or court decision is required, among other materials.

Explanation:

1. In the process of second-hand housing transactions, some provinces (such as Guizhou) have been exempted from "stamp tax" and exempted from "deed tax payment certificates" and "books" (in the past, "books" were charged for "work costs") Directly replace the General Taxation Certificate of the People s Republic of China with the tax type of deed tax.

2. How to pay taxes and fees can be determined according to the negotiation between the two parties.

How a new property transaction tax affects house prices

The State Council has issued five new regulations on real estate regulation, in which the statement that a 20% individual tax is levied on transaction income has caused a stir. According to reports, there have been hot second-hand housing transactions in some places these days, with long queues in front of many real estate centers. It really is a heavy punch, I haven't seen it in a long time

1. There are two types of deed tax: 1.5% and 3%. The deduction tax rate is determined by whether the house is an ordinary residence. Ordinary residential buildings are defined as: the residential plot area ratio is above 1.0 (inclusive), the building area of a single unit is below 140 (inclusive) square meters, and the actual transaction price is less than 1.2 times the average transaction price of housing on the same level of land. The houses that meet all three conditions are ordinary houses. Ordinary houses enjoy a preferential tax rate of 1.5%, and non-ordinary houses are levied a deed tax at a 3% tax rate.

2. There are two types of VAT collection and non-collection. If the transfer individual purchases an ordinary house less than 2 years, the owner must pay (full amount ÷ 1.05) × 5.6%; for non-ordinary houses less than 2 years, the main payment is (full amount ÷ 1.05%) × 5.6%; This tax is not required to be paid for ordinary residential buildings in 2015; non-common residential buildings that have been in service for 2 years are mainly paid (the difference ÷ 1.05) × 5.6%.

3. There are two types of taxes: 20% and 1%. According to the policies currently implemented by the Local Taxation Bureau, if the original value of the house cannot be provided, the amount of personal income tax payable will be determined at 1% of the taxpayer's housing transfer income.