How to pay the house deed tax and how to pay the house deed tax

In general, the taxes and fees that need to be paid for the transfer of second-hand housing transactions:

1. Taxes and fees payable by the buyer:

1. Deed tax: 3% for the house (3% for the area of more than 144 square meters, 1% for the 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.

2. Taxes and fees payable by the seller:

1. Transaction fee: 3 yuan per square meter.

2. Business tax: price difference * real estate certificate less than 5 years).

3. Individual income tax: 20% of the profit part of the real estate transaction or 1% of the house price (the real estate certificate can be exempted if it is the only house for 5 years).

Go to the housing management office and give the purchase contract to the staff, and they will calculate a number for you to pay.

If it is the first house (family-oriented), go to the housing management department to issue a certificate of first purchase and go to the deed tax collection hall to go through the deed tax procedures, and you should be included in 1% of the total contract amount (housing within 90 square meters) tax, and there are no other fees.

You don't have to worry, the property will come to your door.

Depending on your price, the area is not the same, and the proportion is different.

How to calculate the deed tax when buying a new or second-hand house? How to pay? After reading it, you immediately become an understanding person.

Legal analysis: the purchase of a new house is required to pay taxes, the real estate tax is calculated according to the amount of the purchase contract, and the new house deed tax needs to provide a copy of the housing contract, the down payment invoice, the purchase of the case, etc., as a basis, to the tax bureau hall for tax payment. The amount of tax paid must also be standardized, according to the national family norms, the deed tax of real estate is mainly calculated according to the proportion of the area and the total amount of the house.

Legal basis: Deed Tax Law of the People's Republic of China

Article 3 The deed tax rate shall be 3 to 5 percent.

The specific applicable tax rate of 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 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.

Article 4 The basis for calculating 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.

If the difference between the transaction and the swap declared by the taxpayer is obviously low and there is no justifiable reason, the tax authorities shall verify and approve it in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

People who buy a house know that they need to apply for a real estate certificate, in fact, they need to pay the deed tax before applying for the real estate certificate. 1. If you buy a house of less than 144 square meters for the first time, you need to go to the housing management department to issue a certificate of the first house.

2. Bring the "Family Housing Integrity Guarantee", the first house certificate, the purchase contract and so on to the deed tax window for processing.

3. If you are not the first house or a non-house, you need to bring the purchase contract, the original and copy of the buyer's ID card, and go to the deed tax window to handle the weighing column.

4. If the housing area is less than 90 square meters, pay 1% of the deed tax of the total housing price, pay the deed tax for the housing area of 90 to 144 square meters, and pay 3% of the deed tax for the housing area of more than 144 square meters.

Taxpayers submit tax return materials at the deed tax collection window; The collection window accepts, reviews and prints tax returns; The taxpayer shall pay the tax at the bank window after signing and confirming; The taxpayer receives the tax payment certificate; Keep the second copy by yourself, and the fourth copy should be handed over to the housing management department for real estate certificate. Deed tax: 1% for the first ordinary house of an individual of less than 90 square meters, 3% for the second house of 90-140 square meters and for the second house and the house of more than 140 square meters.

The information to be submitted for the declaration of commercial housing deed tax is as follows: 1. The cover page, pages l to 7 of the commercial housing sales contract and the page of the date of signing the contract. 2. Housing measurement report form or building household measurement plan.

3. Uniform invoice for the sale of immovable property or receipt for purchase price. 4. Buyer's identity certificate: the individual shall provide ID card, military ID, passport, etc.

The unit shall provide the business license of the enterprise legal person, the certificate of the institution **, the certificate of the legal person of the public institution, the certificate of the social organization, etc. Article 4 of the Provisional Regulations of the People's Republic of China on Real Estate Tax 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; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

The payment of real estate deed tax requires the taxpayer to submit the deed tax declaration materials at the deed tax collection window, and after the window is accepted, it will be reviewed and the tax return will be printed, and the taxpayer needs to sign after the audit is correct, and then pay the deed tax at the window of the entrusted bank, and the bank will issue a deed tax payment certificate. Deed tax is a tax paid by the owner of the house when the house is bought and sold.

The deed tax is a proportional tax rate, with a tax rate between 1% and 3%, which can be divided into the following 4 situations:

1. The tax rate is 1%.

When purchasing the first or second house of a family or individual, if the area of the house is less than 90 square meters, the deed tax enjoys preferential policies and is levied at a rate of 1%.

2. Tax rate. When purchasing the first house of an individual or family, if the area of the house is more than 90 square meters, enjoy the preferential policy of halving the deed tax, and the deed tax will be levied at the tax rate.

3. The tax rate is 2%.

When buying a second home for an individual or family, if the house is more than 90 square meters, the deed tax is levied at a rate of 2%.

4. The tax rate is 3%.

The purchase of three or more houses for a family or individual, or the purchase of a house of a non-ordinary residential nature, is subject to full deed tax at a rate of 3%. Jiwu Fangyan liquid encyclopedia, more must know to buy a house.