for people who buy second-hand houses, they sometimes have to pay certain taxes. Do you know that second-hand houses are houses that have been filed in the real estate trading center, completed the initial registration and general registration, and listed for trading again. The main taxes paid for buying second-hand houses include deed tax, business tax, personal income tax, land value-added tax and stamp tax.
The buyer shall pay 3% of the total transaction amount, 1% for ordinary residential buildings with the first purchase area less than 90 square meters, 1.5% for ordinary residential buildings with the first purchase area more than 90 square meters (including 90 square meters), and 3% for non ordinary residential buildings whether they are purchased for the first time or not.
1. The total transaction price is not the actual transaction price of your house, but the online signing price of the sales contract.
2. The residential area with a floor area ratio of less than 1.0 (excluding 1.0), a single building area of more than 140 square meters (including 140 square meters), and an online tag price of more than 1.2 times the market guide price of the area (excluding 1.2 times) are non ordinary residential buildings, otherwise they are ordinary residential buildings.
The tax rate is 5.6%, paid by the seller. According to the newly issued new policy, ordinary residence is exempt for two years, and non ordinary residence for two years is charged by the transaction difference multiplied by the tax rate. Here, the transaction difference refers to the current online signing price minus the online signing price of the last transaction of this house. Residence not sold for two years, whether ordinary or non ordinary, is charged by the total transaction amount, that is, the online signing price multiplied by the tax rate. Here's one thing to note: for less than 2 years, it mainly depends on the determination of the time when the original owner bought the house last time. First, it depends on the property right certificate, then the deed tax invoice, and then the bill. These three kinds of certificates are calculated according to the earliest time.
individual income tax
It is levied at 20% of the transaction difference (quite high tax rate) and paid by the seller. There is no tax exemption for the house with five years, and the house is the only house for the seller based on the family. If one of these two conditions is not satisfied, it will be levied.
1. Within 2 years of ordinary residence: [sales revenue - total purchase amount - (business tax + urban construction tax + education surtax + stamp tax)] & times; 20%.
2. Ordinary residence with more than 2 years (including) and less than 5 years: (sales income - total purchase amount - stamp duty) & times; 20%.
3. More than 5 years: (sales revenue - economic house price - land transfer fee - reasonable fee) & times; 20%, in which economic house price = building area & times; 4000 yuan / m2, land transfer fee = 1560 yuan / m2 & times; 1% & times; building area.
The buyer and the Seller shall pay 0.05% of the total transaction amount respectively, and the ordinary residence shall be exempted.
Land value added tax
The Seller shall pay 1% of the total transaction amount, free for ordinary residence and free for non ordinary residence for more than 2 years.
Other types of payment
Transfer fee: for purchased public housing (housing reform, directly managed public housing, secure housing, affordable housing, fund-raising housing), it is charged by the housing area * 2.5 yuan / m2; for ordinary residential commercial housing, it is charged by the housing area * 6 yuan / m2; for villa and non ordinary housing, it is charged by the housing area * 8 yuan / m2.
Land income: 0.5% of the total transaction value will be charged for housing reform.
Land transfer fee: for purchased public houses, the buyer shall pay at 1560 * building area * 1%; the Seller shall pay at 1560 * building area * 6%.
Comprehensive land price: affordable housing, the Seller shall pay 10% of the total transaction amount.
Registration fee for property right transaction: 180 yuan / copy, ordinary residence and supporting garage; 550 yuan / copy, non ordinary residence and non supporting garage; 10 yuan / copy, joint ownership certificate.
According to the different situation of the house, not all taxes should be paid, and not all taxes should be paid by the buyer according to the regulations.
2、 Purchase of second-hand house: bank mortgage
1. Notarization fee for bank mortgage. The mortgage notarization fee is 1 & permil; of the loan amount. Generally, if it is less than 200 yuan, it will be charged as 200 yuan.
2. The cost of mortgage contract is 380 yuan / set.
3. The case value assessment fee of commercial housing is generally 3 & permil; ~ 5 & permil; of the total house price;.
The above information is for reference only (which may also involve some relatively small fees), subject to the actual collection amount of the real estate trading center.
3、 Purchase of second-hand house: intermediary fee
Generally 1% - 3% will be charged.