Do I need to pay taxes on relocation housing? What taxes do you need to pay for the relocation house

Whether the tax on the sale and purchase of the relocated house needs to be paid.

Legal Analysis: If the property has been purchased for more than 5 years, then the property is ready for transaction. Because the relocation house can only be bought and sold after 5 years, and at this time you can apply for a land certificate.

Taxes payable: 1. Deed tax: 3% for housing (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. 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.

Legal basis: "Deed Tax Law of the People's Republic of China" Article 1 In the territory of the People's Republic of China, the units and individuals who transfer the ownership of land and houses are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.

The explanation of whether the relocated house is subject to property tax is as follows:

1. Generally speaking, the relocated houses do not need to pay real estate tax, because the relocated houses are all residential houses. According to the relevant provisions of China's real estate tax and urban land use tax, houses used by residents are exempt from real estate tax and land use tax.

2. If the relocated house meets the standard of real estate tax, then the relocated house needs to pay real estate tax. For example, if you rent out a relocated house, you need to pay property tax. According to the provisions of Cai Shui No. 24 of 2008, starting from March 1, 2008, the business tax will be reduced by half on the basis of the 3 tax rate, and the real estate tax will be levied at the 4 tax rate, and the urban land use tax will be exempted.

Related note: The relocated house is the house that the developer pays to the relocated households when the land is expropriated; The concept of relocation housing originated from demolition, which is a product of China's special demolition policy. In the process of demolition and resettlement, monetary compensation is adopted, and there is no difference between the purchase of commercial housing by the demolition households with the compensation money and the purchase of commercial housing by ordinary people, both of whom spend money to buy houses, and the identity of the buyers is the same.

There is a tax to be paid on the sale and purchase of a moving house. It is also necessary to pay the land transfer fee of **3% of the transaction, and after paying the land transfer fee, its property rights will become commercial housing. Sales Tax (Seller):

If an individual purchases a non-ordinary house for less than two years and sells it to the outside world, the business tax shall be levied in full. Individuals who purchase ordinary housing for more than two years (including two years) and sell it to the outside world are exempt from business tax.

Do I have to pay tax for the real estate certificate for the relocation house?

1. In accordance with the relevant provisions of the Regulations on the Expropriation and Compensation of Houses on State-owned Land, if the residents choose monetary compensation for the repurchase of the house due to the expropriation of their personal house, and the transaction of the purchase of the house does not exceed the monetary compensation, the deed tax shall be exempted for the newly purchased house; If the purchase transaction exceeds the monetary compensation, the deed tax shall be levied on the price difference according to the regulations.

2. First of all, it is necessary to see whether the real estate developer has obtained the land use right through the formal procedures for approval, and the property right certificate will be indicated as the property right of "affordable housing" after the issuance of the property right certificate, but it is not completely subject to the restrictions of the affordable housing system, and the registration fee for the right to produce Wang Tsai will be charged at 80 yuan on May 1, 2000.

3. If a resident chooses to exchange the property right of the house due to the expropriation of the personal house and does not pay the difference in the exchange price of the house property right, the deed tax shall be exempted for the new house; If the difference in the exchange price of the house property right is paid, the deed tax shall be levied on the part of the price difference according to the regulations, and the deed tax and transaction fee shall be paid according to the sale, deed tax: 2%, and the handling fee shall be 3 yuan per square meter.

Is there a tax to pay on the inheritance of a relocated house?

1. The relocated house is a house that is resettled by the state to occupy the land of residents and demolish the house, if the relocated house in hand only has the right to use, no right, can not be listed and traded, and cannot be inherited, but the relocated house with property rights can be inherited.

2. First of all, it should be seen whether the real estate certificate is issued by the Beijing Municipal Construction Commission or the real estate department, and secondly, it should be seen whether the key tomb can be inherited and transferred as agreed in the agreement between the two parties when purchasing the property rights. In addition, if the house is purchased at cost price, it should be the entire property right, and if there is no agreement to the contrary, there should be no problem with inheritance.

3. If the deed tax is legal inheritance, there is no need to pay the deed tax; If the non-statutory heirs inherit according to the will, they are required to pay the deed tax in full (3%). Stamp duty is a document established in the process of inheriting a house by an individual, and the stamp duty is calculated and paid according to the tax item of "property right transfer document", with a tax rate of 5/10,000; Individuals who obtain real estate warrants shall pay stamp duty at the rate of 5 yuan.

4. If you want to ** in the future, the inheritance of the house between the immediate family members, if it has been five years and is the only house, it is exempt from individual income tax; If the above conditions are not met, individual income tax will be levied according to the difference.

Legal analysis: 1. Deed tax: % of the house price.

3% for areas over 144, and 1% for areas under 90 and the first set. 2. Buying and selling fee: 3 yuan square meter.

4. The ownership registration fee and certificate collection fee shall be within 200 yuan. Seller: 1. Buying and selling fees:

3 yuan square Min Bu rice. 2. Business tax: price difference%.

3. Individual income tax: 20% of the intended surplus of the house or 1% of the house price 4. Land transfer fee: about 3% of the house price.

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

Article 4 The tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be calculated and paid according to the rental income of the real estate, and the tax rate shall be 12%.

Article 5 The following real estate shall be exempt from real estate tax: 1. Real estate for the self-use of state organs, people's organizations and the military, real estate for personal use that has not been paid for by the State financial department, and real estate for the personal use of religious temples, parks and places of interest and historic sites.

Legal analysis: 1. Deed tax: % of the house price.

3% for areas over 144, and 1% for areas under 90 and the first set. 2. Buying and selling fee: 3 yuan square meter.

4. The ownership registration fee and certificate collection fee shall be within 200 yuan. Seller: 1. Buying and selling fees:

3 yuan square meter. 2. Business tax: price difference%.

3. Individual income tax: 20% of the intended surplus of the house or 1% of the house price 4. Land transfer fee: about 3% of the house price.

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

Article 4 The tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be calculated and paid according to the rental income of the real estate, and the tax rate shall be 12%.

Article 5 The following real estate shall be exempt from real estate tax: 1. Real estate for the self-use of state organs, people's organizations and the military, real estate for the self-use of units allocated by the State financial department, religious temples, parks, and real estate for the personal use of famous ethnic disturbances and historic sites.

1. Deed tax: % of the house price. 3% for areas over 144, and 1% for areas under 90 and the first set.

2. Buying and selling fee: 3 yuan square meter. 4. The ownership registration fee and certificate collection fee shall be within 200 yuan.

Seller: 1. Buying and selling fee: 3 yuan square meter.

2. Business tax: price difference%.

3. Individual income tax: 20% of the intended surplus of the house or 1% of the house price 4. Land transfer fee: about 3% of the house price.

1. Deed tax: % of the house price.

3% for areas over 144, and 1% for areas under 90 and the first set.

2. Buying and selling fee: 3 yuan square meter.

4. The ownership registration fee and certificate collection fee shall be within 200 yuan. Seller:

1. Buying and selling fee: 3 yuan square meter.

2. Business tax: price difference%.

3. Personal income tax: 20% of the intended surplus of the housing house or 1% of the housing payment

4. Land transfer fee: about 3% of the house price.

1. How to calculate the transfer fee for buying a second-hand house.

The transfer fee for a second-hand house is the sum of deed tax, business tax, business surcharge, personal income tax, stamp duty, house title registration fee, and surveying and mapping fee. The calculation of its individual taxes is as follows:

Deed tax: the taxpayer is the buyer; Housing area of more than 140 square meters or secondary purchase (there is no area limit for secondary purchase): 3% of the house price.

Business tax: If the property right has been obtained for five years, it will be exempted from business tax, and if it has not been more than five years, it will pay business tax according to the house price.

Business surcharge: The business surcharge includes the education fee surcharge and the urban construction tax, which are paid by the seller. If the real estate certificate is more than two years, it is not necessary to pay, and the real estate certificate is less than two years to pay the house payment.

Personal income tax: Personal income tax is paid by the seller; If the real estate certificate is more than 5 years old and is the only house, it is exempt from individual income tax, and if the real estate certificate is less than 5 years old or is not the only house: 1% of the house price is paid.

Stamp duty: the taxpayer is the buyer and the seller; Both parties pay the house price separately.

Housing property registration fee: RMB.

Surveying and mapping fee: the taxpayer is the buyer; The fee is paid per square meter.

2. What taxes should be paid for the transfer of the company's real estate to the company?

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. Stamp duty: The transaction fee of the house payment: 3 yuan square meters.

4. Surveying and mapping fee: 5. Ownership registration fee and Danhuai Zheng fee: generally within 200 yuan.

Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 4 The tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be calculated and paid according to the rental income of the real estate, and the tax rate shall be 12%.

Article 5 The following real estate properties are exempt from real estate tax: 1. Real estate used by state organs, people's organizations, and the military, real estate used by units allocated by the state finance department for their own use, and real estate used by religious temples, parks, and places of interest and historic sites.