How to calculate the transfer fee of the fa ade house in 2017

The main taxes and fees involved in real estate transactions are: transaction fees, contract stamp duty, business tax, individual income tax, land value-added tax, notarization fee of sales contract, deed tax, transfer fee, etc. The proportion of fees varies from city to city, and the actual local fees shall prevail.

Taxes and fees incurred can be as high as more than 40% of the price difference. The various taxes and fees that need to be paid when the commercial property is transferred in 2022 are as follows.

1. Deed tax of 3% of the transaction price.

2. Handling fee: 5 yuan transaction fee for 1 square meter, 550 yuan for 1 set of registration fee.

3. Stamp duty of 5/10,000 of the total transaction price.

4. Land tax of 30% to 60% of the price difference.

5. 5.55% of the difference in business tax and surcharge.

6. Personal income tax of 20% of the price difference.

There are three main ways to transfer ownership, and the transfer fee calculation method for each type is also different.

Store house transfer fee:

Buyers of store houses should pay taxes: deed tax is 1 5 of the house price (an area of more than 144 square meters need to pay 3, an area of 90 square meters or less and the first house can be paid 1) transaction fee is 3 yuan square meters, surveying and mapping fees according to the specific provisions of each district, ownership registration fees and evidence collection fees: according to the specific provisions of each district, the general situation is within 200 yuan.

Regarding the taxes payable by the seller: transaction fee 3 yuan square meter, business tax: the difference multiplied by 5 5 (real estate certificate less than 5 years), personal income tax:

20 of the profit of the real estate transaction or 1 of the house price (the property ownership certificate is 5 years old and only one house can be exempted), land tax: 1 of the house price.

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According to reports, the façade house belongs to the shop transfer costs including: deed tax 4%, individual income tax 20%, business tax for five years have to be charged individual tax, business tax), transaction fee 8 yuan square meters, registration fee 550 yuan, surveying and mapping fee yuan square meters, production cost of 10 yuan, maintenance funds: high-rise (including multi-storey with elevator) 90 yuan square meters, multi-storey (including villas) 50 yuan square meters.

How much does an 80-square-meter second-hand house need to be transferred and paid in taxes? Today I know it.

The transfer tax is calculated as follows:

Please pay attention to whether the property on the title deed is a personal property or a company property.

a. It is a personal property, and the taxes and fees are as follows:

Seller's tax: 1. Individual income tax: (appraisal price - original price) * 20% or appraisal price * 3%.

2. Business tax: (appraised price - original price)* or appraised price*.

3. Land Appreciation Tax: (Appraisal Price - Original Price) * 30% to 60% or Appraisal Price * 30% to 60%. (Note: The tax rate at this point is.)

Four levels are progressive, and the higher the tax rate is the larger the price difference, and the tax rate is %)

Buyer's tax: 1. Deed tax: appraisal price * 3%.

Taxes on both sides: about one thousand each.

b. It is the company's name property.

Seller's Tax: 1. Business Tax: (Appraisal Price - Original Price)*.

2. Land Appreciation Tax: (Appraisal Price - Original Price) * 30% to 60%. (Note: The tax rate at this point is four-level progressive, and the larger the price difference.)

The higher the tax rate, the higher the tax rate, respectively

Buyer's tax: 1. Deed tax: appraisal price * 3%.

Taxes on both sides: about one thousand each.

All of the above algorithms need to provide the original price of the house purchase invoice, or a copy of the original house purchase invoice in the housing authority.

The specific tax rates are as follows:

Buyer pays. 1. Real estate transaction fee: 5 yuan square meters for ordinary residences, 11 yuan square meters for non-ordinary residences.

2. Housing registration fee: 550 yuan (10 yuan per additional certificate).

3. Stamp duty on warrants: 5 yuan.

4. Stamp duty:

5. Deed tax: 4% of the transaction price (or appraisal price).

Seller pays. When the seller **, the shop has to pay the following taxes regardless of the age:

The real estate transaction fee is 3 yuan per square meter.

Stamp duty: of the property price of the house.

Land Appreciation Tax:

a. If the invoice for the purchase of the house can be provided, the applicable tax rate of LAT = [transfer income - the invoice price (plus 5% per year) - relevant taxes].

b. If the invoice for the purchase of the house cannot be provided, the LAT = (transfer income - transfer income 90%) 30%.

Personal Income Tax:

According to the actual levy, it is 20% (transfer income - original value of the property - reasonable expenses), and the approved collection is transfer income.

Transfer income - original value of the property - reasonable expenses equal to the net personal income.

Sales Tax & Surcharge:

a. If the invoice for the purchase of the house can be provided, it is (transfer income - the invoice price).

b. If the invoice cannot be provided, it is the transfer income.

c. The tax is the difference.

Land transfer fee:

For commercial buildings, 35% of the benchmark land price of the grid point shall be charged;

Commercial frontage parcels in the commercial route price section will be charged 10% of the route price;

Office buildings are charged at 30% of the base land price of the grid point.

Franco-Chinese pats specialize in real estate transfers.

The transfer fee for the façade house is calculated as follows:

1. Deed tax: generally 1% of the house price, 1% can be paid for the area of less than 90 square meters and the first house is paid, the area is more than 90 square meters and less than 144 square meters, and the area of more than 144 square meters needs to be paid 4%, and the following cases are paid according to 3%.

1) More than 144 square meters;

2) the buyer is not a first-time buyer;

3) garage; 4) Non-selling cavity to build ordinary houses.

2. Business tax: If the real estate certificate is less than 5 years old, the property certificate can be exempted from business tax after five years;

3. Individual income tax, 1% of the real estate certificate for 5 years and the only housing can be exempted;

4. Transaction fee: 3 yuan per square meter;

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

6. Cost of production: 80 yuan for one certificate, 90 yuan for two certificates;

7. Appraisal fee: 5/1000 of the total amount of bank loans needs to be paid. The mortgage cost is 100 yuan, and the bank loan needs to be paid;

8. Proof of house purchase: 20 yuan a copy, generally 3 copies are required;

9. Notarization fee: 300 yuan, if you can't handle it in person, you need to handle this business fee.

Legal basisArticle 9 of the Provisional Regulations of the People's Republic of China on Deed Tax.

Taxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns with the deed tax collection authority at the place where the land or house is in ruins, and pay the tax within the time limit approved by the deed tax collection authority.

1. Seller's Tax:

1) Individual income tax: (appraisal price - original price) * 20% or appraisal price * 3%.

2. Business tax: (appraised price - original price)* or appraised price*.

3. Land Appreciation Tax: (Appraisal Price - Original Price) * 30% to 60% or Appraisal Price * 30% to 60%.

2. Buyer's tax:

Deed Tax: Appraisal Price * 3%.

2. The shop is the property of the company, and the taxes and fees are as follows:

1. Seller's Tax:

1) Business Tax: (Appraisal Price - Original Price)*.

2. Land Appreciation Tax: (Appraisal Price - Original Price) * 30% to 60%.

2. Buyer's tax:

Deed Tax: Appraisal Price * 3%.

3. Whether it is an individual or a company's property products, there are other expenses, and other expenses are relatively small (1) transaction fee: 10 yuan * the square number of houses (50% for both the buyer and the seller).

2) Production cost: 80 yuan for a certificate, 20 yuan for a total warrant (from the buyer).

3) Appraisal fee: 5/1000 of the total appraisal amount (from the buyer).

4) Mortgage cost: 100 yuan (buyer).

5) Proof of house purchase: 20 yuan, generally 3 copies (buyer).

6) Notarization fee: 300 yuan.

Article 5 of the Judicial Interpretation of the Housing Sales Contract.

Article 6 of the Judicial Interpretation of the Housing Sale and Purchase Contract.

Commercial Property Closing Costs:

1. File check fee. The charging standard is 10 yuan. Since shops cannot be settled, the file inspection fee is charged on a piece-by-piece basis.

2. Notary fees for sale and purchase. The notary fee for buying and selling is 3% of the transaction price on the notarial deed.

3. Deed tax. The deed tax of the shop is 3% of the transaction price.

4. Commercial real estate transfer tax aIndividual income tax. Individual income tax is individual income tax, and the levy standard is 1% of the transaction price. However, if the shop belongs to the company's property rights, the individual income tax is 20% of the transaction price

Legal analysis: the buyer of the store house should pay taxes: the deed tax is 1 5 of the house price (the area of more than 144 square meters needs to pay 3, the area of 90 square meters and the first house can be paid 1) The transaction fee is 3 yuan square meters, the surveying and mapping fee is according to the specific provisions of each district, the ownership registration fee and the certificate collection fee:

According to the specific regulations of each district, the general situation is within 200 yuan.

Legal basis: Article 209 of the Civil Code of the People's Republic of China: 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 and fees incurred can be as high as more than 40% of the price difference. The various taxes and fees that need to be paid when the commercial property is transferred in 2022 are as follows.

1. Deed tax of 3% of the transaction price.

2. Handling fee: 5 yuan transaction fee for 1 square meter, 550 yuan for 1 set of registration fee.

3. Stamp duty of 5/10,000 of the total transaction price.

4. Land tax of 30% to 60% of the price difference.

5. 5.55% of the difference in business tax and surcharge.

6. Personal income tax of 20% of the price difference.

The transfer fee of the façade house mainly includes the following:

1. Deed tax. Generally, it is paid at 3% of the total amount.

2. Business tax.

You can pay according to the difference, generally according to the difference between the original purchase and the current purchase.

3. Individual income tax.

The calculation formula is (original purchase ** - now ****) * tax rate of 20%.

4. Other expenses.

It includes a transaction fee of 10 yuan * the square of the house, 80 yuan for a certificate, 20 yuan for a total warrant and an appraisal fee of 5/1000 of the total amount of the appraisal.

5. Proof of house purchase.

20 yuan, usually 3 yuan.

6. Notarization fees.

300 yuan. Things to pay attention to when transferring the façade:

1. When signing the contract, it is necessary to verify the identity certificate of each other.

2. Investigate the reasons for the transfer of the store and the debt, and there should be no disputes, and clearly indicate it in the contract.

3. Know whether there is a demolition plan for the store in a short period of time.

Taxes and fees incurred can be as high as more than 40% of the price difference. The various taxes and fees that need to be paid when the commercial property is transferred in 2022 are as follows.

1. Deed tax of 3% of the transaction price.

2. Handling fee: 5 yuan transaction fee for 1 square meter, 550 yuan for 1 set of registration fee.

3. Stamp duty of 10,000 per 10,000 of the total transaction price.

4. The difference of 30% to 60% of the land is taxed.

5. 5.55% of the difference in business tax and surcharge.

6. Personal income tax of 20% of the price difference.

Legal Analysis: 1 The current deed tax on the transfer of façade houses refers to the deed tax related to the purchase and sale of façade properties in real estate transaction activities. According to the nature of the façade, it can be divided into the deed tax of the sale and purchase of the newly developed façade (the brother branch lacking façade house developed and sold by the developer) and the deed tax of the sale and purchase of the second-hand façade house; At present, the calculation of the deed tax for the transfer of the façade house can be divided into the deed tax of the buyer of the current façade house transfer and the deed tax of the seller of the current façade house transfer; According to the nature of the transfer deed of the façade house, it can be divided into transaction tax and transaction fee.

2 Deed Tax: Transaction Price (or Appraisal Price) 3 .

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) The envy of the business establishment;

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 previous source fund shall calculate individual income tax separately in accordance with the provisions of this Law.

Transfer and transfer costs.

One. Normal closing.

1. Transaction taxes and fees.

Personal income tax (tax rate 1% of the total amount of the transaction or 20% of the difference between the two transactions, paid by the seller).

Levy conditions: Families as units** Non-sole housing is subject to individual housing transfer income tax. Here there are two conditions for a family only home that has been purchased for 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.

Note: If it is the only home of the family but the purchase time is less than 5 years, it needs to be paid in the form of a tax deposit, if you can re-purchase the property and obtain the property within one year, you can refund the tax deposit in whole or in part, and the specific refund amount will be refunded according to the lower 1% of the transaction of two properties**.

Note: The local taxation bureau will check whether the seller and his wife have other properties in their names as the basis for the family's only residence, including the housing (excluding non-residential properties) that have been registered by the housing management department although the property ownership certificate has not been delegated.

Note: If the property 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

Stamp duty (1% for both buyers and sellers) has been temporarily exempted from the state since 2009.

Deed tax (base tax rate of 3% preferential tax rate and 1% buyer's payment).

Collection method: 3% of the total transaction amount is levied at the base tax rate, 1% of the total transaction amount if the buyer purchases an ordinary house with an area of less than 90 square meters for the first time, and pays the total transaction amount if the buyer purchases an ordinary house with an area of more than 90 square meters (including 90 square meters) for the first time.

Note: 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.

e.Surveying and mapping fee yuan square meter total = yuan square meter * actual surveying and mapping area (after April 08, the new policy housing reform surveying and mapping fee standard: 200 yuan for an area of 75 square meters or less, 300 yuan for more than 75 square meters and less than 144 square meters, and 400 yuan for more than 144 square meters).

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 Jinan Housing Management Bureau on the original property right certificate.

The total transaction fee of second-hand housing: 6 yuan square meter for residential * 10 yuan square meter for non-residential area of actual surveying and mapping.

Registration fee (production cost) 80 yuan, co-ownership warrant: 20 yuan.