How much tax do you have to pay for the only house that is over five?

You can refer to the following items: 1. Value-added tax (about the price of the house, exempted for two years), paid by the original owner. 2. Individual income tax (20% of the difference in the price of the house or 1% of the house price, the only house of the family can apply for tax exemption), paid by the original owner.

3. Deed tax (less than 90 square meters is the house price, less than 144 square meters is 3% of the house price, and the relevant preferential procedures should be handled), and the buyer shall pay it. 4. The house transfer registration fee is 80 yuan, which is paid by the buyer. 5. Housing transfer registration fee (transfer fee, cancelled) (3-4 yuan square meters for residential buildings, 10 yuan square meters for non-residential buildings), paid by both buyers and sellers.

6. Special maintenance of housing ** (the deposit amount of the first phase of special maintenance funds is: multi-storey residential buildings below 7 floors, without elevators) 60 yuan square meters; Multi-storey residential buildings equipped with elevators) 90 yuan square meters; Small high-rise and high-rise residential buildings with more than 7 floors, including 7 floors of 145 yuan square meters. ）；If the original owner has already handed it over, it can be transferred to the buyer's name.

Buyers who have already paid by the original owner may not pay it, otherwise they should pay it back. 7. Land income (housing reform housing, affordable housing, and affordable housing are in order, and commercial housing does not pay this fee). Paid by the original owner.

Full five unique. The total price of the house is 1.03 million, personal income tax.

1% is no, if it is a housing reform, you need to pay a land transfer fee.

1%, the deed tax needs to check the property area of the house, and the buyer pays 1% for the first time or the second house below 90 square meters; The first house purchase is more than 90 square meters, and the second house is more than 90 square meters, and 2% is paid.

I hope mine can help you and have a great day!

Full five unique, real estate noun, refers to the city in the province, you only have 1 house, and the house property certificate has been 5 years is the only one for 5 years. It is not only based on the right holder in the property certificate, but also on the basis of the family, which means that the husband and wife and the minor children are one family.

Among them, "full five" means that the real estate certificate is calculated from the date of issuance, and the time is five years or more; "Unique" means that the owner has only one house registered in the Land Bureau system in the province. Under normal circumstances, if the house meets the conditions of "full five unique", it can be exempted from individual income tax and business tax of the house.

Income tax is paid on the basis of the house price1 or the difference between the original value of the house and the present value of the house for less than five years20. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax) shall be borne by the seller, and the transaction fee of the house shall be paid; According to the building area of 6 yuan square meters, both parties shall bear and the house property registration fee of 80 yuan shall be borne by the buyer.

What taxes to pay

1. The taxes to be paid are: deed tax: 1 for the first time buyers below 90 square meters, 90-140 square meters according to the house price, and more than 140 square meters according to the house price 3 to pay the buyer (the second suite is charged according to 3); Personal Income Tax:

Levy at 1 of the room rate; Transaction fee: 2 yuan square meter construction area; House ownership registration fee: 80 yuan, co-ownership certificate:

20 yuan; assessment fees; Pay according to the assessed amount.

2. The only house that has been completed for five years is exempt from business tax and individual income tax at the time of transaction, and only the deed tax and the cost of the house are paid. However, if it is over five and is not an ordinary residence, that is, more than 144 square meters, the difference business tax shall be paid at the time of transaction. If it is a first-time home buyer, the area of the real estate certificate is less than 90 square meters, and the deed tax is 1.

90 144 square meters, 144 square meters or more or the second home is 3 deed tax.

Property tax

Real estate tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house. On September 15, 1986, the Provisional Regulations of the People's Republic of China on Property Tax were officially promulgated, which came into effect on October 1, 1986. On July 22, 2010, at a seminar on local tax reform held by the Ministry of Finance, relevant sources said that the property tax pilot was launched in 2012.

However, in view of the difficulty of implementing it nationwide, the pilot started in individual cities.

The only taxes that need to be paid after selling a house for 5 years are stamp duty and deed tax.

The situation is as follows: 1. The only house that has been completed for five years can be exempted from 5% value-added tax and 1% personal income tax if it is sold and transferred. It is necessary to pay 6/1000 of the appraisal fee, 5/10000 of the stamp duty, and the transfer fee.

2. Deed tax, the deed tax of the seller buying a house for the first time is less than 90 square meters, and the deed tax is more than 90 square meters; Two sets of ** deed tax below 90 square meters, 2% deed tax above 90 square meters; 3% of the deed tax for three or more sets.

Stamp duty is a tax levied on the act of writing and receiving legally valid certificates in economic activities and economic exchanges. Deed tax is a kind of property tax levied on the property right assignee for the immovable property whose ownership has been transferred and changed.

Deed Tax Law of the People's Republic of China

Article 4 The basis for calculating the deed tax:

1) The transfer of land use rights, the sale and purchase of houses, and the transaction determined by the contract for the transfer of land and housing ownership, including the price corresponding to the currency to be delivered and the goods in kind and other economic benefits;

2) The exchange of land use rights and houses is the difference between the land use rights and houses exchanged;

3) The donation of land use rights, housing gifts and other acts of transferring land and housing ownership without ** shall be approved by the tax authorities in accordance with the law with reference to the land use right and the market for housing sales.

Summary. Hello. The only ordinary residence that has been completed for five years can be exempted from business tax and individual income tax when trading, and only need to pay deed tax and housing cost. If it is the only non-ordinary residence in the fifth place, that is, a residence of more than 144 square meters, the difference in business tax is also required to be paid at the time of the transaction.

If the area of the real estate certificate of the first home buyer is less than 90 square meters, the deed tax needs to be paid -144 square meters, and the deed tax of the second home purchase is 3%.

How much tax do you have to pay for the only house that is over five?

Hello. The only ordinary residence in the year of the fifth year, the business tax and individual income tax can be exempted from the transaction, and only the deed tax and the cost of the house can be paid. If it is the only non-ordinary residence in the full five, that is, the residence of more than 144 square meters, the difference in business tax needs to be paid at the time of the transaction.

If the area of the real estate certificate is less than 90 square meters for the first time in the slag industry, the deed tax and the travel shed need to pay -144 square meters or more than the deed tax of the second home purchase is 3%.

The only taxes to be paid for a house over 5 are as follows:

If the real estate certificate is the only property under the owner's name for five years, it can be exempted from business tax and individual income tax. Only need to pay the deed tax (paid by the buyer) for areas below 90 at 1%, 90-144, and above 144 at 3%.

How to tell if a house is full of five unique, the analysis is as follows:

1. The so-called full five unique refers to the property right of the house for more than 5 years, and the house is the only house under the name of the property owner;

2. There are two main ways to check whether ordinary commercial housing and affordable housing have been issued for five years, the first is to check the first chain of the deed tax invoice issuance time of the house, and the second is the registration time of the real estate certificate, either of which can be regarded as the starting time of property rights;

3. The purchased public housing is also known as "housing reform", and its situation is relatively complicated. There are three types of purchase prices for housing reforms, namely the market price, the cost price and the standard price. If it is bought at the market price, it is a complete personal property right, which is completely consistent with the identification method of ordinary commercial housing.

If it is bought at the standard price, the owner only owns part of the property rights (the original property rights unit also enjoys part of the property rights), and it can only be listed and traded after five years, and the original unit has the right of first refusal. Here's it.

Legal basisArticle 2 of the Individual Income Tax Law of the People's Republic of China.

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;

Nowadays, many people prefer to buy second-hand houses, because the geographical location of second-hand houses is good, and it is more convenient to live in ordinary times, but when buying second-hand houses, some people do not know much about the knowledge of house sales, such as buying the only house in Manxiaoyewu, what taxes and fees should be paid? What issues should be paid attention to when buying a house, today I will explain to you about the tax issues of buying a single house with five or more years.

1. What taxes do you have to pay for the only house that is over five?

The taxes and fees to be paid for non-ordinary commercial houses are: 1% 3% deed tax, stamp duty, difference business tax, appraisal fee, transaction fee of 2 yuan per square meter, surveying and mapping fee per square meter, registration fee of 100 yuan and certificate collection fee. The tax that needs to be paid for ordinary commodities is only 1% and 3% of the deed tax and production cost.

2. What does it mean to have a house full of five?

The only meaning of full five is that the time of real estate certificate registration has been more than 5 years before the registration of **, and the house of ** is the only house under the name of the ** filial son.

For those who want to be the only second-hand house in the first five years, they can be exempted from business tax and 1% personal income tax when going through the procedures for the property of the house.

3. How does the buyer know that the seller's house is full of five.

First of all, you can ask the seller to take out the deed tax invoice of the house and check it by the time when the invoice was issued; Secondly, the seller can take out the property right certificate of the house and check it through the registration time of the property right certificate.

Fourth, what issues should be paid attention to when buying a second-hand house.

1. Let the person of the ** house provide personal ID card and real estate certificate, and verify the information on the real estate certificate with the information on the personal ID card.

2. Look at whether there are quality problems inside the house, such as whether the wall is cracked and whether there is water seepage on the ground.

3. Understand the development around the house, see if the transportation facilities are complete, and whether the living facilities are perfect, so as to ensure that there are not too many troubles in the later life.

4. Before signing the contract, you must carefully read every clause in the contract to avoid loopholes in the contract.