What Are Common Home Expenses?

Second-hand housing transaction taxes and fees refer to the income obtained by the tax department from the seller to collect the difference generated by the transaction in the second-hand housing transaction. There are 8 types of taxes, including: personal income tax, land value added tax, stamp duty, urban construction tax, education surtax, local surtax, and deed tax.

Second-hand housing taxes

There are eight types of taxes and fees involved in Beijing second-hand housing transactions:

Second-hand house ^[1]

buyer:

1. Deed tax:

The transaction price or appraisal price (higher) × 1.5% (commercial use or tax rate greater than 144 square meters is 3%)

2. Transaction service fee:

Building area (square meters) × 3 yuan

3. Transaction stamp duty:

The transaction price or evaluation price (higher) × 0.05%

4. Registration fee for property right transfer:

50 yuan (10 yuan for each additional person, 80 yuan for the buyer)

Seller:

1. Transaction service fee:

Building area (square meters) × 3 yuan

2. Transaction stamp duty:

The transaction price or evaluation price (higher) × 0.05%

3. Land transfer fee:

Deal price or evaluation price (higher) × 1%

4. Destabilizing room:

Deal price or evaluation price (higher) × 1%

5. Commercial housing: Land transfer fee is based on the benchmark land price × 3% × construction area of unpaid land transfer fee

6. Cost sharing:

Transaction price / total area × shared area × 10% (below 10th floor)

Transaction price / total area × apportioned area × 20% (above 10th floor)

7. Personal income tax: transaction price or appraisal price (higher) × 1% (five years of housing reform and self-use, and the only exemption for residential buildings)

8. Business tax and surcharge: transaction price or appraisal price (higher) × 5.5% (real estate certificate or deed tax payment certificate at the time of purchase is less than 2 years)

Second-hand housing taxes and fees refer to all costs involved in second-hand housing transactions, divided into taxes and fees:
(1) Tax deed tax:
Ordinary dwellings: below 90 square meters-1% of the first set, 3% of the second; 90-140 square meters-1.5% of the first set, 3% of the second set;
Non-ordinary houses: 3%, villas-4%;
Stamp Duty: Individual purchase or transfer of housing is temporarily exempt from stamp duty business tax:
Ordinary residence: less than 2 years-5.8% of the total house price, more than 2 years (including 2 years)-exempt from business tax;
Non-ordinary housing: less than 2 years-5.8% of the total house price, more than 2 years (inclusive)-5.8% of the difference between the total price of the house and the current purchase price of the house;
Villa: less than 2 years-5.8% of the total price of the house, more than 2 years (including 2 years)-5.8% of the difference between the total price of the house and the current purchase price of the house;
Personal income tax: For individuals who transfer housing, they can provide complete and accurate relevant vouchers and can calculate the taxable amount correctly. They should be collected by auditing and levied personal income tax based on 20% of the taxable income. Provide complete and accurate relevant vouchers, and if the taxable amount cannot be calculated correctly, an approved levy should be adopted, and the tax rate is tentatively set at 1% of the taxable price.
For taxpayers who transfer their own homes and repurchase them at the market price within 5 years of the transfer of the existing homes (the time is based on the time of the new house real estate certificate), the personal income tax paid by them can be all or Partially exempt.
The specific measures are as follows: if the amount of re-purchased housing is large or equal to the original housing sales, you can apply for a full refund of the personal income tax to the local tax department in your area. Proportion of the original sales amount, apply to the district and local tax department for the same percentage of tax refund.
Provided that "persons who have transferred personal use for two years and are the only house for their family, do not bear personal income tax for the time being"
Land value-added tax: temporary exemption of land value-added tax for individual transfer of housing (2) fee Comprehensive service fee: 5 yuan / m2 for ordinary residence (building area); 11 yuan / m2 for non-residential property: 80 yuan / household for residence ; Non-residential 550 yuan / household land registration fee: 35 yuan / set of transaction evaluation fee: 0.3% of the evaluation price
Land revenue: Charges according to lot size × land allocation area (for housing reforms listed for sale before December 31, 2006, land revenue is exempted).
Construction cost: 38 yuan Surveying and mapping fee: Building area * 1.36 yuan Gear shift fee: 20 yuan (personal purchase of ordinary housing of 90 square meters and below for the first time transaction fee reduced by half)