Transfer fee tax I have been in business for eight years, and I want to sell it for 600,000 yuan, ho

The business house is non-residential in terms of housing use, and the non-residential housing transaction shall pay the business tax on the sale of real estate, land appreciation tax, income tax and stamp duty in accordance with the regulations when handling the transfer of property rights, regardless of whether the seller has obtained the property rights of the house for more than five years. If the property is transferred, the taxes and fees required are as follows:

1. Deed tax; Pay at 5% of the transaction value. 30,000 yuan (borne by the buyer) 2. Sales of real estate business tax: paid according to the transaction amount of the house.

10,000 yuan (borne by the seller) 3. Land value-added tax: 1% of the transaction amount of the house. 10,000 yuan (borne by the seller) 4. Income tax:

Pay at 1% of the transaction value of the house or 20% of the difference between the current value of the house and the original value of the house. 10,000 yuan (borne by the seller).

5. Stamp duty: 10/10,000 of the transaction amount of the house. 10,000 yuan (the buyer and the seller bear half of each) 6. Housing property registration fee: yuan. (Buyer bears).

7. Housing transaction fee: paid according to the housing transaction amount. 10,000 yuan (half of the buyer and seller are each born) 30,000 yuan + 10,000 yuan + 10,000 yuan + 10,000 yuan + 10,000 yuan + 10,000 yuan + 10,000 yuan = 10,

For second-hand houses less than 2 years old, the taxes and fees involved in the transfer are relatively high, and the minimum of 600,000 yuan is 39,600 yuan, and it may generally take 45,600 yuan. The detailed calculation is as follows:

For less than 2 years, first of all, you need to pay VAT, and the tax rate is 33,600 yuan.

For less than 2 years, you still need to pay individual income tax, which is calculated at 1%, and it also needs 6,000 yuan. If it is calculated at 20%, it also depends on the landlord's ** when buying a house, which may be more or may save a little.

For example, the landlord bought it for 500,000 yuan, and now sells it for 600,000 yuan, and the value has increased by 100,000 yuan, and the individual income tax needs 100,000 * 20% = 20,000 yuan.

If the landlord bought it for 650,000 yuan, and now it is sold at a loss, the house will not increase in value, and there will be no need to pay tax.

It is best to have a deed tax, if the area of the house is less than 90 square meters, the deed tax is 1%, that is, 600,000 * 1% = 6,000 yuan.

If the area of the house is greater than 90 square meters, the deed tax of the first house is 600,000 * yuan; For the second suite, the deed tax is 2%, that is, 600,000 * 2% = 12,000 yuan.

To sum up, second-hand houses less than 2 years old also need to pay a minimum of 33,600 value-added tax + 6,000 deed tax + individual income tax, and the minimum is 39,600 yuan, which may generally require 45,600 yuan. It's up to you to calculate it.

Legal analysis: According to the total house price of 600,000 yuan, the transfer tax is about 50,000 yuan.

The tax return price is set by the head of the household. The Housing Authority's computer system has a minimum assessment for each local area. If the declared value reported by the head of the household is higher than the appraised value, the tax will be calculated according to the price. If it is lower, it will be calculated according to the appraised value of the system.

The tax on second-hand housing is about 8% of the declared tax price (seller: 1% of personal income tax (exempt for real estate certificate more than 5 years), business tax for real estate certificate more than 5 years exempt), buyer: deed tax, and other transfer taxes and fees are about hundreds, and the above tax points are calculated according to ordinary residences of less than 144 square meters).

Legal basis: Law of the People's Republic of China on the Administration of Urban Real Estate

Article 61 To obtain land use rights by way of transfer or allocation, an application for registration shall be made to the local people's land management department at or above the county level, and the land use right certificate shall be issued by the people at the same level after verification by the local people's land management department at or above the county level.

If a house is built on the land for real estate development obtained in accordance with the law, it shall apply for registration with the local people's real estate management department at or above the county level with the land use right certificate, and the local people's real estate management department at or above the county level shall verify and issue a house ownership certificate. When real estate is transferred or changed, it shall apply to the local people's ** real estate management department at or above the county level for registration of real estate change, and apply to the people's ** land management department at the same level for registration of change of land use right with the changed house ownership certificate, and the people's ** land management department at the same level shall replace or change the land use right certificate after verification by the people's ** land management department at the same level. Where the law provides otherwise, it is to be handled in accordance with the provisions of the relevant laws.

Article 62 When real estate is mortgaged, the mortgage registration shall be handled with the department prescribed by the local people's ** at or above the county level. Where land use rights and house ownership are obtained as a result of the disposal of mortgaged real estate, the transfer registration shall be completed in accordance with the provisions of this Chapter.

Summary. Hello, if the 70 square meters of house transfer, need 2000 3000 yuan, the cost calculation is 5 years of the house transfer, need to pay personal income tax by the seller. Not required for the period before 5 years.

The total amount of the above fees to be paid for the first transfer of ownership (collected by the financial department): the transfer of a 70-square-meter house requires about 2,000 3,000 yuan (within 3,000 yuan).

Hello, if the 70 square meters of the house is transferred, 2000 3000 yuan is required, and the cost is calculated within 5 years of the transfer of this house, and the seller needs to pay personal income tax. Not required for the period before 5 years. The tax to be paid for the first transfer (collected by the financial department) is the total amount of the various expenses to be paid

The transfer of ownership of a 70-square-meter house is about 2,000 to 3,000 yuan (within 3,000 yuan).

How much does it cost to transfer the house: 1. The buyer should pay taxes and fees 1. Deed tax: the house payment (3% for an area of more than 144 square meters, and 1% for an area of less than 90 square meters and the first house) 2. Stamp duty:

Transaction fee for house payment: 3 yuan square meter 4, surveying and mapping fee: yuan square meter 5, ownership registration fee and evidence collection fee:

Generally, it is within 200 yuan. Transfer.

2. Taxes and fees payable by the seller 1, stamp duty: transaction fee for the house payment: 3 yuan per square meter 3, business tax:

4. Individual income tax: 20% of the profit of the real estate transaction or 1% of the price of the real estate cavity (the real estate certificate can be exempted if it is the only house for 5 years) 3. The taxes and fees to be paid for the transfer of the commercial auction house 1. The deed tax of 3% of the transaction price; 2. Handling fee: 5 yuan transaction fee, 550 yuan registration fee; 3. Stamp duty of 5/10,000 of the total transaction price; 4. Land tax of 30%-60% of the price difference; 5. The difference in the business tax and surcharge of the sail travel; 6. Personal income tax of 20% of the price difference.

Deed tax 7,000 yuan + stamp duty 350 yuan + business tax 38,850 yuan + personal income tax 10,500 yuan + land transfer fee 7,000 yuan + cost of production cost 80 yuan = 63,780 yuan.

The tax to be paid for the purchase of a house of 700,000 yuan is 63,780 yuan. According to the calculation method of relevant expenses, the fees to be paid for the purchase of a house of 700,000 yuan are: deed tax 7,000 yuan + stamp duty 350 yuan + business tax 38,850 yuan + personal income tax 10,500 yuan + land transfer fee 7,000 yuan + cost of production cost 80 yuan = 63,780 yuan.

The tax on second-hand housing transactions refers to the income obtained by the tax department from the seller in the second-hand housing transaction. There are 8 types of taxes, including: business tax, individual income tax, land value-added tax, stamp duty, urban construction tax, education surtax, local surcharge and deed tax.

Among them, the total tax rate of the camp royal tax, urban construction tax, education surcharge, and local education surcharge is 5 55%; For the transfer of ordinary residential buildings by individual residents, the levy of LAT shall be temporarily exempted; Stamp duty is the transaction price of the house; The basis of individual income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 20%; The deed tax is 2% for ordinary residential buildings and 4% for high-end commercial houses.

If the second-hand housing is taxed in accordance with the three conditions of the residential area ratio of the building volume ratio of the residential community is more than 140 square meters (inclusive) and the construction area of a single set is 140 (inclusive) square meters (the actual transaction price is lower than the average transaction price of housing on the same level of land on the basis of 120 square meters, it shall be regarded as an ordinary residence and the deed tax of the transaction price of the house shall be levied. Otherwise, it will be 3%.

Deed tax under the new policy: ordinary house: 90 square meters to liquid touch: 1% 90-140 square meters Xizhou meter: more than square meters or non-ordinary house: 3% commercial house or company property rights: 3% buried in the buried

Individual income tax for ordinary residential buildings within 2 years: 20%; Ordinary residential buildings for more than 2 years (inclusive) and less than 5 years: (sales income, total purchase amount, stamp duty) 20%.

**Public housing: within 5 years, (sales income, economic house price, land transfer fee, reasonable expenses) 20%, of which economic house price = construction area 4000 yuan Pingxiao grand square meter, land transfer fee = 1560 yuan square meter 1% construction area. Ordinary residences over 5 years are exempted.

Hello, I have helped you find the result; If the flat house is sold for 660,000 yuan, you have to pay transfer fees and taxes, a total of 2,640 yuan 1Transfer Fee: According to Article 16 of the Regulations of the People's Republic of China on the Registration of Immovable Property, the immovable property transfer tax shall be paid when the immovable property is sold and transferred.

The specific tax rate is: the tax rate for the transfer of house sales is 1, that is, 660,000 yuan for the house, and the transfer fee is 660 yuan. 2.

Taxes: According to Article 16 of the Regulations of the People's Republic of China on the Administration of Real Estate Taxation, real estate tax shall be paid when buying and selling immovable property. The specific tax rates are:

If it is a non-ordinary residential property that has been purchased for less than 2 years, business tax shall be levied in full amount; If it is a non-ordinary residential property that has been purchased for more than 2 years or an ordinary residential property that has been purchased for less than 2 years, business tax shall be levied according to the difference between the two transactions; If the transfer** of an ordinary residence has been purchased for more than 2 years, it is exempt from business tax; If the property sold is non-residential, such as shops, offices or factories, etc., it is not necessary to prove whether the business tax needs to be levied in full after 2 years; (2) Personal income tax: 1% of the total value of the transaction or 20% of the difference between the two transactions, to be paid by the seller There are two conditions for the levy: the only home of the family and the purchase of more than 5 years.

If both conditions are met, individual income tax can be exempted; If any of the conditions are not met, individual income tax must be paid; In addition, if the property sold is a non-residential property, it will be subject to personal income tax regardless of the situation. (3) Stamp duty: the tax rate is 1%, half for both the buyer and the seller, but the state has been temporarily exempted from levy.

4) Deed tax: the base tax rate is 3%, the preferential tax rate and 1%, which shall be paid by the buyer, and it is stipulated that if the buyer is the first time to purchase an ordinary house with an area of less than 90 square meters, 1% of the total transaction amount shall be paid; If the buyer buys an ordinary house with an area of more than 90 square meters (including 90 square meters) for the first time, the total amount of the transaction shall be paid; If the property purchased by the buyer is non-residential or non-residential, 3% of the total transaction amount will be paid. 5) Surveying and mapping fee:

Yuan square meters, total = yuan square meters * actual surveying and mapping area; Generally speaking, housing reform houses need to be surveyed and mapped, and commercial houses also need to be surveyed and mapped if there is no surveying and mapping seal of the housing authority on the original property right certificate. (6) The total handling fee of second-hand housing transaction: 6 yuan square meter for residential * actual surveying and mapping area, 10 yuan square meter for non-residential (7) Registration fee:

The cost of production is 80 yuan, and the total warrant is 20 yuan.

The detailed rules for the implementation of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax shall be in accordance with the Regulations

Article 15. In accordance with the regulations.

The detailed rules for the implementation of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax shall be in accordance with the Regulations

Article 10. The taxpayer shall go through the tax formalities in accordance with the following procedures:

1) Taxpayers shall, within seven days after the signing of the contract for the transfer of real estate, file tax returns with the competent tax authorities where the real estate is located, and submit to the tax authorities the property rights of houses and buildings, land use right certificates, land transfer, real estate sales contracts, real estate appraisal reports and other materials related to the transfer of real estate.

If it is difficult for a taxpayer to file a tax declaration after each transfer due to the frequent occurrence of real estate transfers, the taxpayer may make a tax declaration within a fixed period after examination and approval by the tax authorities, and the specific period shall be determined by the tax authorities according to the circumstances.

2) Taxpayers shall pay LAT in accordance with the tax amount approved by the tax authorities and the prescribed time limit.