I am buying a home for the first time. What taxes do you need to pay Buying a house that is less tha

The fees involved in a second-hand home transaction are divided into taxes and fees

1) Taxes. Deed tax: Ordinary residential tax rate2, non-ordinary residential tax rate4

Stamp duty: 1/1000 of the transaction price or appraisal price (whichever is higher).

Business Tax: of the total transaction price. The time of the real estate certificate shall prevail (less than five years to pay, if it has been five years, it is not necessary to pay).

Individual income tax: For individuals who transfer housing, if they can provide complete and accurate relevant vouchers and can correctly calculate the tax payable, they should be audited and collected, and individual income tax should be levied according to 20% of the taxable income; If the taxpayer fails to provide complete and accurate relevant vouchers and cannot correctly calculate the tax payable, it shall be assessed and collected, and the tax rate shall be tentatively set at 1 of the tax calculation**.

For taxpayers who transfer their current self-owned housing and repurchase a house at the market price within one year of the transfer of their current self-owned housing (the time is subject to the time of the real estate certificate of the new house), the individual income tax paid by them can be exempted in whole or in part depending on the value of the new house.

The specific measures are as follows: if the amount of the new house purchased by an individual is more than or equal to the original housing sales, he can apply to the local taxation department of the district where he is located for a full refund of the original individual income tax, and when the purchase amount is less than the original self-owned housing sales, he or she shall apply to the district local taxation department for a tax refund in the same proportion according to the proportion of the current purchase amount to the original sales amount.

It stipulates that "personal income that has been used by an individual for more than 5 years and is the only living house of the family is exempt from individual income tax." ”

2) Fees. Comprehensive service fee: 5 yuan square meter for ordinary houses (building area); Non-residential: 11 square meters.

Property registration fee: 85 yuan set.

Land registration fee: 35 yuan set.

Transaction Appraisal Fee: Appraisal price.

Land revenue: Fee standard according to the lot level Land apportionment area (now land revenue must be paid).

Surveying and mapping fee: construction area * yuan.

Adjustment fee: 20 yuan.

I will buy a second-hand house, I advise you not to buy it for less than five years, the tax is too high, and the business tax is 5% more than that of the full five years, and the others are the same.

1. Value added tax, tax rate, paid by the seller;

2. Individual income tax, tax rate 1% of the total transaction amount or 20% of the difference between the two transactions;

3. Deed tax, the benchmark tax rate is 3%, the preferential tax rate and 1%, the second-hand housing transaction of less than five years needs to be paid by the buyer, if the buyer is the first time to purchase an ordinary residence with an area of less than 90 square meters, pay 1% of the total transaction amount, if the buyer buys an ordinary residence with an area of more than 90 square meters for the first time, then pay the total transaction amount; If the property purchased by the buyer is non-residential or non-residential, 3 of the total transaction amount will be paid;

4. Stamp duty, second-hand housing transactions less than five years need to pay stamp duty, the tax rate is 1%, half for both the buyer and the seller.

Civil Code of the People's Republic of China

Article 209.

The creation, alteration, transfer and extinction of immovable property rights shall take effect upon registration in accordance with law; Without registration, it shall not take effect, unless otherwise provided by law.

The ownership of natural resources that belong to the State in accordance with the law may not be registered.

Taxes under the age of five years are for taxes incurred during the transaction of the house, as follows:

Buyers are subject to taxes:

1. Deed tax: 3% for the area of the house payment of more than 144 square meters, and 1% for the area of less than 90 square meters and the first house).

2. Transaction fee: 3 yuan per square meter.

3. Surveying and mapping fee: according to the specific provisions of each district.

4. Ownership registration fee and certificate collection fee: according to the specific provisions of each district, the general situation is within 200 yuan.

Taxes payable by the seller:

1. Transaction fee: 3 yuan per square meter.

2. Individual income tax: 20% of the profit part of the real estate transaction or 1% of the house price (the real estate certificate can be exempted if it is the only house for 5 years).

1) Deed tax; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the house price; More than 140 square meters shall be paid to the buyer at 3% of the house price.

2) Land Appreciation Tax; The property right of the house is exempted for five years, and the payment is 1% of the house price if it is not more than five years. Seller's assumptions.

3) Income tax: Exemption for five years of acquisition of house property rights, less than five years at the rate of 1% of the house price or 20% of the original value of the house - the current value of the house. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax) and the seller bears it.

4) Housing transaction fee; According to the building area of 6 yuan square meters, both parties shall pay.

5) Housing property registration fee: RMB. Buyer assumes.

6) Housing appraisal fee; Pay according to the assessed amount.

Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 No unit or individual may carry out tax collection activities except for the taxation authorities, taxation personnel, and units and personnel entrusted by the taxation authorities in accordance with laws and administrative regulations.

Article 30 The withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

If the house is less than 5 years old or is not the seller's only house, the individual income tax payment standard is: the difference is 20%, the difference = contract price - original purchase price - tax in the transaction - reasonable expenses, this tax method has a major premise, the seller must provide a complete and accurate certificate of the original value of the house purchase, if there is no such certificate, you can use another way to pay taxes: 1% of the online signing price of ordinary residential buildings, and 2% of the online signing price of non-ordinary residential buildings.

When actually paying individual income tax, buyers can choose one of the two, which one to save money and which one to use.

1. Calculation method of individual income tax on housing.

1. Taxpayer: ** Individuals who obtain income from their own houses (including residential and non-residential, the same below).

2. Scope of taxation: income obtained by individuals from their own houses.

3. Applicable tax items and tax rates According to the provisions of the current "Individual Income Tax Law of the People's Republic of China", individual income tax shall be levied according to the item of "income from property transfer", and the proportional tax rate shall be applied, and the tax rate shall be 20%.

4. Tax payable tax payable = taxable income tax rate (20%)

5. Determination of taxable income Taxable income = **price - original value of the house - reasonable expenses **price, which refers to all the income obtained by the individual's own house. If the transaction price is significantly lower than the market ** and there is no justifiable reason, the collection authority shall verify it with reference to the market **.

1) The original value of the house is the purchase or construction cost and other related expenses paid by the party when acquiring the house.

2) Reasonable expenses refer to the deed tax, stamp duty, land transfer fee, paid use income of state-owned land, transaction fees, appraisal fees and stamp duty, business tax and urban construction tax, education fee surcharge, land revenue, appraisal fee, transaction fee and so on paid when purchasing the house.

3) The taxpayer shall provide legal, complete and accurate proof of the original value of the house and proof of tax payment.

2. Can I not pay personal income tax?

Individual income tax cannot be evaded, otherwise they will be punished accordingly.

According to the provisions of the Criminal Law and its judicial interpretations, taxpayers who make false tax declarations or fail to file tax declarations by means of deception or concealment, and evade the payment of taxes of more than 50,000 yuan and account for more than 10% of the total tax payable, and do not pay the tax payable, do not pay late fees or do not accept administrative penalties after the tax authorities have issued a recovery notice in accordance with the law, is guilty of tax evasion.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Deed tax, business tax, personal income tax.

1. Deed tax: Deed tax is a kind of property tax levied on the property right bearer of the house according to the immovable property whose ownership has been displaced; When buying a house, the deed tax is generally paid according to 1 3 of the assessed value of the house, and the deed tax payment standard is different according to the area of the house and whether it is the first time to buy a house.

2. If the area of the house needs to be purchased within 90 square meters and is the first time to buy a house, you need to pay 1 tax, if the area of the purchase is 90 square meters of 144 square meters and is the first time to buy a property, you need to pay the tax, if it is not the first time to buy a house or the area of the house is more than 144 square meters, then pay the deed tax according to the total amount of the property 3, and the deed tax is paid by the buyer.

3. Business tax: The business tax is levied on the units and individuals who sell immovable property, and it is a tax levied on the turnover obtained, and the business tax is a major tax in the circulation tax system, and the business tax is paid according to the total amount of real estate, and the business tax can be reduced or exempted if the real estate has been purchased for five years.

4. Personal income tax: personal income tax is a kind of income tax levied on the income obtained by the seller, and the individual income tax is generally paid according to the full value of the house 1 or 20 of the difference between the sale of the house ** and the original house price, if the property is purchased within five years of rare ordinary housing, the individual income tax can be reduced.

Deed tax, urban construction tax, personal income tax.

If the buyer is the first time to purchase an ordinary residential property with an area less than (including) 90m, the taxable unit price * total area * 1%, and if the buyer buys an ordinary residential house with an area of more than 90m for the first time, the total transaction amount shall be paid.

The taxable unit price of an ordinary residential house with a purchase area of less than (including) 90m * total area * 1% for the second suite, and the total transaction amount shall be paid if the buyer purchases an ordinary residential house with an area of more than 90m for the first time; Three or more sets will be charged the taxable unit price * total area * 3%.

The first purchase and ordinary residence can enjoy the preferential treatment at the same time, and the preferential deed tax is calculated by the individual, as long as the deed tax is paid for the first time, you can enjoy the preferential treatment. If the property purchased by the buyer is non-residential or non-residential, 3 of the total transaction amount will be paid;

When buying a second-hand house, the taxes and fees that need to be paid are as follows:

1.Personal income tax: 1% (exempted from the seller's only residence for five years);

2.Deed tax: 1% below 90 square meters, 90 square meters - 144 square meters, 3% above 144 square meters, 3% for second suites, and the buyer out;

3.Business tax: the seller is exempt for two years);

4.Transaction fee: area * 6 yuan (half of the buyer and seller);

5.Cost of production: 80 yuan (buyer);

For the purchase of an ordinary house with a real estate certificate for five years, the only house of the family only needs to pay the deed tax, and the tax rate is 1% of the transaction price below 90 square meters; 90-144 square meters; 3% for more than 144 square meters. There will be deviations in each local tax and fee, just for reference!

According to the current relevant policy, if the house capital is more than five years old and it is the only house, the buyer does not need to pay the "value-added tax" and "personal income tax" passed on by the seller, but still needs to pay deed tax, appraisal fee, registration fee, stamp duty and other taxes.

The deed tax is paid 1%-4% according to the area of the house, the stamp duty is paid, the appraisal fee is paid according to the total amount of assessment, and the registration fee is paid according to 80-90 yuan for residential and 550 yuan for non-residential.

The deed tax must be paid, and if it is in a first-tier city, such as Shanghai, it depends on whether a foreigner is involved in a property tax issue.

The tax rate will probably be limited to about 3%. Because you only have one house. So. Yours. Hair.

Property tax will be taught less.

1. Taxes and fees payable by buyers: 1. Deed tax: 3% for the area of the house above 144 square meters, and 1% for the area of less than 90 square meters and the first house) 2. Transaction fee:

3 yuan square meter 3, surveying and mapping fee: according to the provisions of each district with lead potato marking 4, ownership registration fee and evidence collection fee: According to the specific regulations of each district, the general situation of mobile games is within 200 yuan.

Second, the seller should pay taxes and fees: 1, transaction fee: 3 yuan square meter 2, business tax:

The difference is multiplied by the real estate certificate less than 5 years)3, personal income tax: 20% of the profit part of the real estate transaction or 1% of the house price (the real estate certificate is 5 years old and the only house can be exempted).

Article 6 of the Provisional Regulations of the People's Republic of China on Urban Real Estate Tax Real estate tax shall be levied according to the following standards and tax rates: 1. Real estate tax shall be levied annually according to the standard house price, and the tax rate shall be 1%. 2. Real estate tax is levied on an annual basis according to the standard land price, and the tax rate is 1.5%.

3. Cities where the standard housing price and the standard land price are not easy to divide may be temporarily levied on an annual basis based on the combined standard real estate and land price, and the tax rate is 1.5%. Fourth, cities where the standard real estate price is not easy to obtain may be temporarily levied on an annual basis according to the standard real estate rent, and the tax rate is 15 percent.