The cancellation of the preferential business tax on 2 hand house transactions is thanks to the snai

Suddenly, there was a sense that the Constitution of the People's Republic of China stipulates that urban land is state-owned, so it is unconstitutional for some wealthy people to unrestricted possession and speculation of real estate built on state-owned land. Live and work in peace and contentment, how can you talk about happiness without a safe place to live?

Therefore, it is a social welfare that every citizen can own a property, and the essence of real estate should be a social resource rather than a commodity speculated by rich people.

Landlord, this business tax has not been canceled. On the contrary, it has been extended by five years from the original two years!

Didn't care about the house price. I don't know the policy. However, the dwelling is indeed a reflection of this real society. It's good.

The second-hand housing business tax will be abolished, because according to the timetable of China's tax reform, the real estate, construction, finance and life services industries will complete the "business tax reform" in 2015. The 12th Five-Year Plan has also mentioned that it will strive to achieve a comprehensive VAT reform during the 12th Five-Year Plan period. The 12th Five-Year Plan starts and ends in 2011-2015.

In other words, before the end of this year (2015), real estate enterprises will no longer pay business tax. The entire "business tax" will be dismantled and the tax system will be introduced, and there will be no business tax in the future.

Therefore, the real estate business tax must be abolished, and after the abolition, it is likely to be replaced by the real estate tax, rather than changed to value-added tax like the goods turnover tax.

According to the new real estate policy in March 2015, the business tax shall be levied in full on the transfer of non-ordinary residences purchased for less than 2 years, and the business chain rent tax shall be levied on the transfer of non-ordinary residences purchased for more than 2 years or the transfer of ordinary residences purchased for less than 5 years according to the difference between the two transactions, and the business tax shall be exempted for ordinary residences that have been purchased for more than 5 years.

Seller. 1.Personal income tax 3%.

2.Transaction fee 1%.

3.Contract Stamp Duty.

4.Land value-added tax (LAT) 6%.

5.Business tax difference).

Buyer. 1.Deed tax 3%.

2.Transaction fee 1%.

3.Contract Stamp Duty.

4.Transfer registration fee 550 yuan for households.

5.Cost of production is a customer.

6.Assessment Fee 3-5

Deed tax to pay 1% of the appraisal price (90 below 1% 90 - 144 pay 144 above 3% individual income tax to pay 1% of the appraisal price (individual income tax only if the landlord and the landlord's only residence can not be paid) business tax to pay the appraisal price for five years or less than 144, less than five years to pay, 144 more than five years to pay the appraisal price - the old appraisal price, not five years to pay.

The appraisal price means (usually the appraisal price is 70% of the transaction price), and all other than that, all the others add up to no more than 1,000 yuan.

Reply to the landlord:

According to your description, there is indeed such a gap, and the main policy basis is the Notice on Adjusting the Business Tax Policy on Individual Housing Transfer issued by the Ministry of Finance and the State Administration of Taxation in 2011 Cai Shui [2011] No. 12.

1. If an individual sells a house that has been purchased for less than 5 years, the business tax shall be levied in full; If an individual sells a non-ordinary house purchased for more than 5 years (including 5 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; Individuals who will purchase ordinary housing for more than 5 years (including 5 years) are exempt from business tax.

Therefore, since 2011, the business tax of second-hand houses less than 5 years old has been levied in full at the time of transaction, and it is no longer the business tax that increases the value-added part in accordance with the previous regulations.

The earlier policy was like this: (but it is no longer valid and needs to be implemented in accordance with the latest regulations and policies).

1. If the real estate certificate is less than five years old and the area is more than 144, the total house price needs to be paid;

2. If the real estate certificate is less than five years old, and the area is less than 144, the difference needs to be paid;

3. If the real estate certificate is more than 5 years old and the area is more than 144, it is necessary to pay the profit part of the real estate transaction;

4. The real estate certificate is more than 5 years old, and the area is less than 144, and it does not need to be paid.

According to the latest regulations of the Ministry of Finance on March 30, 2015, from March 31, 2015, the original 5-year exemption from business tax has been adjusted to 2-year exemption from business tax

1. Deed tax: (generally paid by the buyer, unless otherwise agreed by both parties).

1. The buyer's first purchase of a property of less than 90 square meters shall be paid at 1%;

2. The buyer's first purchase of a property of more than 90 square meters (including 90 square meters) and less than 144 square meters shall be paid according to the payment;

3. Pay 3% in the following cases:

1) 144 (including 144 square meters) square or more;

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

3) garage;

4) Non-ordinary residential (commercial buildings).

2. Business tax: (generally paid by the seller, unless otherwise agreed by both parties).

1. After the real estate certificate is completed for 2 years, ordinary residential properties below 144 square meters are exempt from business tax.

2. If the real estate certificate is less than 2 years, the business tax shall be paid;

3. If the area of the house exceeds 144 square meters, the real estate certificate shall be paid according to the difference for 2 years, and the calculation formula is: (last purchase ** - now ****) * tax rate.

4. The calculation formula for the payment of the difference between the shops is: (last purchase ** - now ****) * tax rate.

3. Individual income tax: (generally paid by the seller, unless otherwise agreed by both parties).

1. The real estate certificate has been completed for five years, and it is the only set of real estate in the name of the seller and his wife that is exempt from individual income tax.

2. If the seller's husband and wife are not the only property or the real estate certificate is less than 5 years, they shall pay 1%.

3. The shop shall pay according to the difference, and the calculation formula is: (last purchase ** - now ****) * tax rate of 20%.

Fourth, other expenses are relatively small:

Transaction fee: 6 yuan square * number of square houses

Production cost: 80 yuan for one certificate; Two documents 90

Appraisal fee: 5/1000 of the total amount assessed (bank loan needs to be paid).

Mortgage production cost: 100 yuan (bank loan needs to be paid).

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

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

What you bought in 2010 should have been more than 5 years old, but the appraisal price is higher than the local guide price. So the difference is collected.

You should have bought a house less than 5 years old this year, and you will receive an appraisal price.

Taxes and fees to be paid on second-hand home transactions.

1) Deed tax. If the building floor area ratio of the residential community is above and above, and the construction area of a single set is less than 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%.

2) Stamp duty. The buyer and the seller each pay the house price.

3) Business tax. The sales tax payable on a property purchased within two years is: 5% of the transaction price; After two years, no business tax will be levied on ordinary residences, and a business tax of 5% of the bid-ask difference will be levied on high-end residences.

4) Urban construction tax. 7% of the sales tax

5) Additional tax on education fees. 3% of the sales tax

6) Personal income tax. Residential within 2 years: 20 ; Ordinary dwellings for more than 2 years (inclusive) and less than 5 years:

Income from the sale of the house Total amount of the purchase of the house Stamp duty) 20 . **Public housing: within 5 years, (sales income, economic house price, land transfer fee, reasonable expenses) 20, of which the economic house price construction area is 4000 yuan square meters, and the land transfer fee is 1560 yuan square meters 1 construction area.

Ordinary residences over 5 years are exempted.

Legal analysis: The tax regulations on second-hand housing transactions after the VAT reform are as follows:

1. The total price assessed by the Land Bureau is the tax**, and the tax is included**;

2. The additional tax that was originally based on business tax is now changed to value-added tax;

3. After the VAT reform, the VAT is less taxed than the business tax, and the collection of individual income tax and deed tax is also reduced.

Taxpayers shall carry out VAT accounting in accordance with the national unified accounting system.

Legal basis: Article 8 of the Measures for the Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax Taxpayers shall carry out VAT accounting in accordance with the national unified accounting system.

1.If an individual sells a house that has been purchased for less than 5 years, the business tax shall be levied in full. 2.

If an individual sells a non-ordinary house purchased for more than 5 years (including 5 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; 3.Individuals who will purchase ordinary housing (within 140 square meters) for more than 5 years (including 5 years) are mainly sold externally, and are exempt from business tax.

1. If the real estate certificate is less than five years, the total house price needs to be paid; 2. If the real estate certificate is more than 5 years old and the area is more than 144, it is necessary to pay the profit part of the real estate transaction; 3. The real estate certificate is more than 5 years old, and the area is less than 144, and it does not need to be paid.