Housing transfer tax, how to collect taxes on house transfer

Write the account directly as you, and pay the money after the transfer.

The best thing is that if you do, you will say that you are a gift. You have to pay deed tax or something.

Legal analysis: Calculation of house deed tax: 1. If the construction area is less than 90 square meters, and the first house is purchased in the same area, the rural household registration is exempt from deed tax; 2. The construction area is between 90-140 square meters, and the deed tax is applied for the first time to buy a house, regardless of whether it is an urban household registration or a rural household registration; 3. Construction area of less than 90 square meters, first-time buyer, urban hukou, deed tax 1% Fourth:

The following conditions are 3% deed tax.

Legal basis: "Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax" Article 4 The tax basis of deed tax (2): The gift of land use right and house donation shall be verified by the collection authority with reference to the land use right and the market for housing sales.

Therefore, the recipient of the donated property is required to pay the deed tax in full.

Legal analysis: 1. Deed tax (paid by the buyer). According to the requirements of the state, the deed tax must be paid to the state for the sale of real estate, whether it is the sale of product housing or stock housing.

The standard of residential real estate is 1%-3% of the total price of the house to pay the deed tax, and the detailed share needs to be determined according to the relevant national guidelines, the buyer's purchase time, purchase unit price, purchase area, whether the first purchase of the house and other factors; Non-domiciled properties are charged at 3% of the taxable reference price.

2. Business tax (paid by the buyer). This business tax is composed of urban protection production tax, education surcharge, local education surcharge and ** business tax, and the tax rate is as follows. If an individual purchases a general residence for 2 years (including 2 years) to the outside world, he or she shall be exempted from the business register and grandson tax.

3. Individual income tax (paid by the buyer). Verification and collection method: individual income tax payable = tax calculation ** multiplied by 1% (or %) The verification and collection rate of individual income tax on the transfer of personal residence in our city is as follows:

1% for general residences, 3% for non-ordinary residences or non-residential properties, and 3% for auction properties. Individual income tax is exempted if an individual transfers it for personal use for more than 2 years and is the only domicile of the family.

Legal basis: Article 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

Property taxes are paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the property owner or pawn is not located in the place where the property is located, or the property right is not determined and the state chain of the lease dispute has not been resolved, the custodian or user of the real estate shall pay by the Chunli real estate custodian.

Legal Analysis: 1. Deed Tax:

1) The only house of the house or family, with an area of 90 square meters, and the deed tax is 1% of the house price; 90 square meters and 144 square meters, the deed tax is 3% of the house price.

2) For non-ordinary housing, non-family sole housing, and commercial investment real estate (shops, office buildings, business apartments, etc.), the deed tax is 3% of the total house. Exemptions: None.

From 1 September 2021, the deed tax rate is set at 3%-5%. According to Article 3 of the Deed Tax Law (Implementation), the deed tax rate is 3%-5%, and the specific applicable tax rate of the deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the National People's Congress for the record. Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

2. Business tax:

1. If the property is less than 2 years old or the certificate is less than 2 years, the business tax is the housing payment.

2) If the real estate certificate is more than 2 years old and the area is greater than 144, the profit part of the real estate transaction must be paid; Area 144 exempt.

3. Individual income tax: individual income tax = 1% of the total price of the house or 20% of the difference, and the real estate certificate (deed tax payment invoice) is more than 5 years old and is the only house of the family is exempt from individual income tax.

4. Stamp duty: stamp duty = tax calculation**, collection standard: , individual sales or purchase of housing are temporarily exempt from stamp duty.

5. Land Appreciation Tax Barrier: Payable Land Appreciation Tax = Tax Calculation** Approved Collection Rate. 10% for shops, offices and hotels, and 5% for other non-residential properties. (There are differences in standards in different cities), and individual sales of housing are temporarily exempted from LAT levy.

6. Registration fee: 80 yuan per piece of individual housing registration (including the cost of land use right certificate); The registration fee for non-residential housing is 550 yuan per piece.

Legal basis: Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Real Estate Tax The real estate tax shall be calculated and paid according to the residual value of the original value of the real estate after deducting 30% of the original value of the property.

The original value of real estate refers to the original value of real estate recorded in the account books by taxpayers in accordance with the provisions of the financial accounting system. For the real estate that the taxpayer has not recorded in accordance with the provisions of the financial accounting system, and the original value of the real estate is false or has no original value, the tax authority where the real estate is located shall refer to the same type of real estate in the same period to verify and distribute lead.

If the property is rented, the rental income of the property shall be used as the basis for calculating the property tax.

Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations on Real Estate Tax stipulates that the tax rate of real estate tax shall be 1.2% if it is calculated and paid according to the residual value of the real estate; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

The transfer fee of 1 million yuan is calculated according to the real estate certificate less than five years, and the transfer tax is about 83,000 yuan. The transfer tax is as follows: The tax on second-hand housing is about 8% of the declared value of the property (seller:

Personal income tax 1% (exempt for real estate certificates greater than 5 years), business tax for real estate certificates greater than 5 years exempt), buyers: deed tax, 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). After five years, the real estate certificate does not need to pay personal income tax and business tax, only the deed tax, and other transfer taxes are about hundreds.

i.e. about a total of about that. Note: The above fees are only charged by the Housing Authority and the Tax Bureau for the transfer of real estate, and do not include real estate agency fees, bank loan fees and housing maintenance of residential houses**.

Extended information: real estate transfer process 1, if the real estate certificate transfer does not go through the real estate agency, the terms of the contract and the breach of contract must be clearly written, and the party named on the seller's real estate certificate must be present when signing the contract (if it is married, both husband and wife need to be present and signed, even if there is only one person's name on the real estate certificate). 2. After the application materials are ready, you must go to the real estate bureau to fill in some ** and a stock contract, and the amount on the stock contract must be the same as the amount on the signed contract.

3. After the application materials for the transfer of real estate are handed over to the Real Estate Bureau, the Real Estate Bureau will give a receipt to pay the tax according to the date stated on the receipt, which generally takes about 15 working days. 4. After the real estate transfer tax is paid, you can get the real estate certificate. References**:

Legal analysis: Compared with the current deed tax policy, the new deed tax law adds two types of deed tax exemptions, that is, the transfer between husband and wife and the inheritance of the legal heirs can be exempted from deed tax.

Legal basis: Article 6 of the Deed Tax Law of the People's Republic of China shall be exempted from deed tax under any of the following circumstances:

1) State organs, public institutions, social organizations, and military units that receive land and housing ownership for office, teaching, medical treatment, scientific research, and military facilities;

2) Non-profit schools, medical institutions, and social welfare institutions that receive land and housing ownership for office, teaching, medical treatment, scientific research, pension, and assistance;

3) Inherit the right to use barren mountains, wastelands, and barren beaches for agriculture, forestry, animal husbandry, and fishery production;

4) Changing the ownership of land or houses between husband and wife during the existence of the marital relationship;

5) The legal heirs inherit the ownership of land and houses through inheritance;

6) Foreign embassies and consulates in China and representative offices of international organizations in China that shall be exempt from tax in accordance with the law shall inherit the ownership of land and houses.

According to the needs of national economic and social development, the deed tax may be exempted or reduced for the guarantee of residents' housing needs, enterprise restructuring and reorganization, post-disaster reconstruction and other regrets, and shall be reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: 1. Transfer costs;

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 at 3% of the house price (2) Business tax: the property right of the house shall be exempted for five years, and the house shall be paid according to the house price for less than five years. (3) 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.

4) Income tax: Exemption for five years of property rights, less than five years of payment at the rate of 1% of the house price or 20% of the difference between the original value of the house and 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) (5) Housing transaction fee; According to the building area of 6 yuan square meter to pay (6) housing property registration fee:

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

2. The deed tax shall be paid at 5% of the house price in the case of non-ordinary residential transactions, and business tax, land value-added tax, income tax and stamp duty of 10/10,000 shall be paid according to the regulations, regardless of whether the property right has been obtained for less than five years. The transaction fee is paid according to the house price, and everything else remains unchanged.

Legal basis: Article 2 of the Individual Income Tax Law on income from property transfer. Individual income tax is payable.

Article 7 of the Provisions on the Administration of Urban Real Estate Transfers The parties to the transfer of real estate shall pay the relevant taxes and fees in accordance with the regulations.

Article 9 of the Provisional Regulations on Deed Tax Taxpayers shall, within 10 days from the date of occurrence of tax liability, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

Housing Transfer Tax: 1. Deed Tax: Payer:

Buyer. Collection standard: (1) The first house with an area of less than 90 square meters, the transaction price is *1%.

2) The first apartment with an area of 90-144 square meters, the transaction price*. (3) Others: transaction price * 3%.

2. Individual income tax: payer: seller.

Collection standard: individual income tax payable = tax *** 1% (or %) for ordinary housing, non-ordinary housing or non-residential real estate, 3% for auctioned real estate). For individuals who transfer it for personal use for more than 2 years and are the only filial piety residence in the family, they are exempt from individual income tax.

3. Business tax: Collection method: Individuals who purchase ordinary housing for more than 2 years (including 2 years) are exempt from business tax.

This business tax is composed of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax.

Legal basisMeasures for Housing Registration

Article 33 The following materials shall be submitted to apply for registration of the transfer of ownership of a house:

1) Application for registration;

2) Proof of the applicant's identity;

3) Certificate of ownership of the house or certificate of real estate rights;

4) Materials proving the transfer of ownership of the house;

5) Other necessary materials. The materials in item (4) of the preceding paragraph may be sales contracts, leather stool exchange contracts, gift contracts, bequest certificates, inheritance certificates, division agreements, merger agreements, effective legal documents of the people's courts or arbitration commissions, or other materials proving the transfer of ownership of the house.