The 5 year tax exemption for real estate transfer is calculated from what time and what tax is exemp

Taxes are paid from the printing of the house certificate or the issuance of the deed tax.

Counted from the day of the voucher.

According to Article 3 (4) of the Notice of the State Administration of Taxation and the Ministry of Finance and the Ministry of Construction on Strengthening the Administration of Real Estate Taxation (Guo Shui Fa 2005 No. 89), "when an individual purchases a house, the time indicated on the house ownership certificate or deed tax payment certificate obtained by an individual shall be the time for him to purchase the house." ”

Country. Article 2 of the Notice of the State Administration of Taxation on Several Specific Issues in the Implementation of Real Estate Tax Policies (Guo Shui Fa 2005 No. 172) "Specified in the fourth paragraph of Article 3 of the Notice" is indicated on the deed tax payment certificate.

"Time" refers to the date of filling and issuance indicated on the deed tax payment certificate", and Article 3 "If the taxpayer issues the house ownership certificate and the deed tax payment certificate at the same time when making the declaration, and the time indicated in the two is inconsistent, it shall be confirmed in accordance with the principle of "whichever comes first".

Set a time to buy a home.

That is, if the time indicated on the house ownership certificate is earlier than the time indicated on the deed tax payment certificate, the time indicated on the house ownership certificate shall be the time for purchasing the house; On the deed tax payment certificate.

If the time indicated is earlier than the time indicated on the property ownership certificate, the time indicated on the deed tax payment certificate shall be the time for purchasing the house. The "5-year period" for the purchase of a house should be paid from the printing of the house certificate or the issuance of the deed tax.

Counted from the day of the voucher.

Exemption from business tax and personal income tax (the latter is limited to only one house for ** people), the time is from the original real estate certificate to the transaction date. (The implementation standards for the above issues vary from place to place).

The time is based on the time when the original real estate certificate is processed.

If an individual purchases an ordinary house for more than 2 years (including 2 years) and changes hands, the business tax shall be exempted at the time of sale; If an individual purchases a non-ordinary house for more than 2 years (including 2 years) and changes hands, the business tax shall be levied on the difference between the income from the sale of the house and the price of the house purchased at the time of sale.

The time of purchase refers to the time indicated in the house title certificate or the time when the local tax department issues the invoice.

Regardless of the number of years of ownership, the transfer tax must be paid.

If the real estate certificate has been completed for two years and five years, they can be exempted from a transfer tax, specifically:

The tax is about 8% of the declared value of the property = 1% of the seller's personal income tax (exempt for the only residence with a real estate certificate greater than 5 years) + business tax and exemption for the real estate certificate greater than 2 years) + buyer's deed tax.

Other transfer taxes and fees are about hundreds, and the tax points are calculated based on ordinary residences of less than 144 square meters.

There are three methods of conveyancing that can be used, as follows:

1. Gift transfer: If the property does not need to be bought and sold again in the future, then it is better to choose the gift, so that you only need to pay:

Deed tax: 3% of the house payment.

Surveying and mapping fee: RMB square meters.

Ownership registration fee and certificate collection fee: about 150 yuan.

Notary fee: the payment of the room.

When transferring the property, you need to pay 20% of the individual income tax.

2. Transaction transfer: If the property will be sold, then it is better for you to choose the transaction transfer, and the transaction transfer only needs to pay:

Deed:. Surveying and mapping fee: RMB square meters.

Ownership registration fee and certificate collection fee: about 150 yuan.

Individual income tax: 1%.

The difference in sales tax.

If the transfer is made at the original price, you do not need to pay individual income tax.

3. Inheritance transfer: all direct heirs need to fill in the agreement to renounce the right of inheritance, and then notarize, after the notarization and the process of gift transfer is basically the same, the cost of orange file is also the same as the gift transfer, and the method is generally used after the death of the original owner.

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If it is the only ordinary residence, the real estate certificate has been transferred for five years, then it can be exempted from business tax and personal income tax, and only need to pay deed tax, and other transfer taxes and fees are about hundreds of yuan. If it is not the only residence, it will be transferred after two years, and the business tax will be exempted. The business tax is generally on the transaction amount, and the personal income tax is 1% of the total transaction amount or 20% of the difference between the two transactions, which is paid by the seller.

According to the notice issued by the Ministry of Finance and the State Administration of Taxation on adjusting the business tax policy for individual housing transfer: if an individual will purchase a house for less than 2 years and sell it externally, the business tax will be levied in full; If an individual sells a non-ordinary house purchased for more than 2 years (including 2 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; Individuals who will purchase ordinary housing for more than 2 years (including 2 years) are exempt from business tax.

How to calculate the transfer fee for a new house.

1. Business tax (paid by the buyer): This business tax is composed of a combination of urban maintenance and construction tax, fee surcharge, local surcharge and sales business tax, and the tax rate levied is. If an individual purchases an ordinary residence for more than 2 years (including 2 years) for external sale, it will be exempted from the second-hand housing transfer business tax.

2. Individual income tax (paid by the buyer): The method of verification and calculation of individual income tax is as follows: individual income tax payable = ** 1% of tax calculation (or, the standard of individual income tax on the transfer of individual housing in general shall be paid according to 1% of the house price for ordinary housing, and the payment of the house price for non-ordinary housing or non-residential real estate.) At the same time, individual income tax is exempted for individual transfer for personal use for more than 2 years and it is a family residence.

3. Land tax (paid by the seller): If the property right has been obtained for five years, it will be exempted, and if the property right has not exceeded five years, it will be paid in advance at 1% of the price of the second-hand house, and calculated according to the progressive tax rate of the excess rate.

4. Housing transaction fee (paid by both parties): paid according to the building area of 6 yuan per square meter. Second-hand house transfer house property registration fee (to be paid by the buyer): 80 yuan.

The property is generally exempt from taxes when the transfer procedures are met, that is to say, the real estate certificate has been processed for more than five years, and it is the only house of the original owner to meet the tax exemption conditions.

The stipulation is that the buyer's ** house can be exempted from business tax when it is sold after holding it for 2 years. If the house is the only house of the seller's family and has been held for 5 years, it can be exempted from 1% personal income tax if it is sold.

As of 2019, according to the Notice on Adjusting the Business Tax Policy for Individual Housing Transfer issued by the Ministry of Finance and the State Administration of Taxation:

If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house purchased for more than 2 years (including 2 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; Individuals who will purchase ordinary housing for more than 2 years (including 2 years) are exempt from business tax.

In addition, there is a personal income tax rate of 1%, which can be exempted for those who have a real estate certificate for 5 years and are the only dwelling. It is worth noting that the current condition for exemption from individual income tax is still "the real estate certificate has been completed for 5 years and is the only residence".

The new policy is that the second-hand real estate certificate is exempt from business tax for two years. The specific transfer tax is about 8% of the declared tax price of the second-hand house (seller: 1% of personal income tax (exempt for the only residence with a real estate certificate greater than 5 years), and exempt from business tax for a real estate certificate greater than 2 years).

The buyer is the deed tax, and other transfer taxes are about several hundred yuan, which is calculated for ordinary residences of less than 144 square meters). The local taxation bureau will examine whether there are other properties in the names of the seller and his wife as the basis for the family's sole residence, including the housing (excluding non-residential properties) that have been registered by the housing management department although the title certificate has not been delegated.

In accordance with the provisions of Cai Shui Zi [1998] No. 33 document, the border tea sold by the state-designated enterprises and distribution units for the drinking of ethnic minorities shall be exempted from value-added tax before the end of 2000;

In accordance with the provisions of Document No. 1 of the (94) Cai Shui Zi, the newly established enterprises or business units engaged in consulting, information and technical services with independent accounting shall be exempted from agricultural income tax from the first to the second year.

If the property being sold is a non-residential property, it will be subject to personal income tax in any case. In addition, if the local taxation bureau pays the difference in business tax in the process of tax collection, the individual income tax must also collect 20% of the difference

The most knowledgeable about this appraisal price is the local real estate agent in the same area, because they often go to the transfer and know how much they can pass through the lowest report, so it is recommended that you go to the agent to find out.

The tax payable by the seller is stamp duty. Transaction fee: 3 yuan per square meter.

Business tax: full real estate certificate less than 2 years old, ordinary house full 2 years exemption). Personal Income Tax:

1% of the room price (.).The only exemption for ordinary rooms after five years).

Participation in the Tax-Free Encyclopedia.

If the seller has held the house for 2 years, the transfer can be exempted from 5% VAT, and if the seller has held the house for 5 years and is the seller's only house, the transfer can be exempted from 1% individual income tax.

Materials required by the seller: the original ID card with the loss and a copy of the ID card. If you are married, you need the original marriage certificate and a copy, and the original real estate certificate; If one of the husband and wife is unable to be present, they must first write a power of attorney and then go to the justice bureau to notarize, the household registration book and a copy.

Materials required by the buyer: original ID card and a copy of the ID card, household registration book and copy, if you are single, you need to go to the Civil Affairs Bureau to open a single certificate.