How much tax do you have to pay to buy a second home, and how much tax do you have to pay to buy a s

To buy a second house, the buyer needs to pay: 1Deed tax, 1% for non-first-line tax below 90 square meters, 2% for more than 90 square meters, and 3% for Beijing, Shanghai, Guangzhou and Shenzhen; 2.

Stamp duty, contract **. Sellers are required to pay:1

Personal income tax, 20% of the difference in the house price or 1% of the total price; 2.VAT, the total amount, is exempt for ordinary residences over 2 years.

According to the latest regulations of the Ministry of Finance on March 30, 2015, from March 31, 2015, the original 5-year business tax exemption will be adjusted to 2 years of business tax exemption, and the seller's taxes and fees are as follows:

1. Business tax: (generally paid by the seller, unless otherwise agreed by both parties) 1. Ordinary residential properties below 144 square meters are exempt from business tax if the real estate certificate is completed for 2 years;

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;

2. 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 the only set of real estate under the name of the seller and his wife 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 pays according to the difference, and the calculation formula is: (last purchase ** - now ****) * tax rate of 20%.

The taxes and fees to be paid for buying two houses are as follows:

5 yuan square meter; Surveying and mapping fee: RMB square meter; Ownership registration fee: 80 yuan; Document Fee:

50 yuan; Business Tax: Price Difference * Personal Income Tax: 20% of the Price Difference.

Where: Deed Tax:

1. The deed tax to be paid for the purchase of real estate exceeding 144 square meters is: 3% of the house price;

2. The deed tax to be paid for the purchase of real estate not exceeding 144 square meters is: the house payment;

3. In the case of the first house, the deed tax to be paid for the purchase of a property of no more than 90 square meters is: 1% of the house price;

Personal Income Tax:

1. If the real estate certificate is more than 5 years old and is the only house, it does not need to pay individual income tax;

2. If the area is more than 144 square meters, 20% of the profit of the real estate transaction or 1% of the total house price shall be paid;

3. If the area does not exceed 144 square meters (including 144), 20% of the profit of the real estate transaction or 1% of the total house price shall be paid.

Business tax: 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.

[Legal basis].

Article 1 of the Provisional Regulations of the People's Republic of China on Real Estate Tax Real estate tax shall be levied in cities, county seats, organized towns and industrial and mining areas. Article 2 The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate the legal management of real estate tax.

If the property rights are pawned, the pawn shall pay them. If the property owner or the pawn is not located in the place where the property is located, or if the property right is not determined and the lease dispute is not resolved, the real estate custodian or user shall pay the fee.

Ordinary house, 90 sqm - -140 sqm, the deed tax for the first home is 15%, 3% for the second house, 1% for the second house.

Ask how much tax is paid for the second set of 500,000 yuan.

Pro, the second set of 500,000 houses pay 5,000 yuan tax, if the purchase of the house is more than 2 years, you also need to pay stamp duty, stamp duty is generally Oh, that is, 250 yuan, a total of 5,250 yuan.

Ask a good question, thank you.

The deed tax for the area of the second house is less than 90 square meters, and the deed tax is more than 90 square meters.

Deed tax = total purchase price (1+9%) or 2%.

Document No. 23 of 2016 stipulates that:

Deed tax For ordinary residences, less than 90 square meters, the deed tax is 1% for the first house and 3% for the second house. For ordinary houses, 90 square meters - 140 square meters, the deed tax for the first house is 3%, and the second house is 3%. For more than 140 square meters (including 140 square meters), the deed tax is 3% for the first house and 3% for the second house.

Personal income tax The personal income tax levied on the purchase of a second home is 1%. If the individual transfers it for personal use for more than 5 years and it is the only residence of the family, it is exempt from individual income tax. However, if you buy a house again within one year, you will not be exempted from personal income tax.

Business tax If an individual sells a house that has been purchased for less than 2 years, the full amount of the business tax is levied. If an individual sells a house that has been purchased for more than 2 years, it is exempt from business tax.

Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions (CS 2016 No. 23).

1. Deed tax policy.

1) For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

2) For individuals who purchase a second set of improved housing for a family, with an area of 90 square meters or lessDeed tax is levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

A second improved home for a family is a second home for a family that already owns a home and buys it.

To buy a second house, the buyer needs to pay: 1Deed tax, 1% for non-first-line tax below 90 square meters, 2% for more than 90 square meters, and 3% for Beijing, Shanghai, Guangzhou and Shenzhen; 2.

Stamp duty, contract **. Sellers are required to pay:1

Personal income tax, 20% of the difference in the house price or 1% of the total price; 2.VAT, the total amount, is exempt for ordinary residences over 2 years.

1. Deed tax: generally paid by the buyer, except as otherwise agreed by both parties; The deed tax for the second home is paid at 3%.

2. Business tax: generally paid by the seller, unless otherwise agreed by both parties; After the real estate certificate has been completed for 2 years, ordinary residential properties below 144 square meters are exempt from business tax; If the real estate certificate is less than 2 years, the business tax shall be paid according to the certificate; If the area of the house is more than 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.

3. Individual income tax: generally paid by the seller, unless otherwise agreed by both parties; The real estate certificate has been completed for five years, and it is the only property in the name of the seller's husband and wife that is exempt from individual income tax; If the seller's husband and wife are not the only property in their name or the real estate certificate is less than 5 years, the payment rate is 1%.

Fourth, other expenses are relatively few: transaction fee: 6 yuan square * number of square meters of the house; Cost of production:

80 yuan for one certificate; Assessment fee: 5/1000 of the total amount assessed; Mortgage cost: 100 yuan; Proof of Purchase:

20 yuan per copy; Notarization fee: 300 yuan.

The tax is about 10% of the declared value of the property (seller: 1% of personal income tax (exempt for real estate certificate more than 5 years), VAT real estate certificate for more than 2 years), buyer: 3% of deed tax, and other transfer taxes and fees are about hundreds, and the above tax points are calculated as ordinary residences of less than 144 square meters).

I don't know what tax you are referring to, the deed tax for the first and second suites has not changed, but the loan interest rate will be increased according to the local policy, you can consult the local bank or the developer of the real estate for details!

According to Cai Shui [2016] No. 23, the deed tax shall be levied at a reduced rate of 1% for individuals who purchase a second improved house for a family with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

1. Taxes and fees payable by the buyer:

1. Deed tax: 3% for the first time, paid by the buyer;

2. Stamp duty: for the house payment.

3. Transaction fee: 3 yuan per square meter.

4. Surveying and mapping fee: yuan square meter.

5. Ownership registration fee and evidence collection fee: generally within 200 yuan.

2. Taxes and fees payable by the seller:

1. Stamp duty: of the house payment.

2. Transaction fee: 3 yuan per square meter.

3. Business tax: the full amount of the real estate certificate is less than 2 years, and the ordinary house is reduced or exempted for 2 years) 4. Individual income tax: 1% of the house price (..)Ordinary room is the only exemption for 2 years).

If you buy a second house, the buyer generally needs to pay:

1) Deed tax, deed tax refers to a one-time tax levied on the new owner (property right assignee) on the contract entered into by the parties at a certain percentage of the property price when the property rights of immovable property (land, house) are transferred and changed; 1% for non-first-line areas below 90 square meters, 2% for more than 90 square meters, and 3% for Beijing, Shanghai, Guangzhou and Shenzhen;

2) Stamp duty, stamp duty is a tax levied on the act of writing and receiving legally valid certificates in economic activities and economic exchanges. 0.05 percent of the contract**.

The seller is required to pay: (1) personal income tax, 20% of the difference in the house price or 1% of the total price;

2) Value-added tax, 5.6% of the total amount, and ordinary residences for more than 2 years are exempt.

If the area of the second house is less than 90 square meters, the deed tax is 1%; 2% of the deed tax for an area of more than 90 square meters;

Finance and Taxation 2016 Document No. 23:

The provisions of the transitional policy of the pilot project of replacing business tax with value-added tax: 5. If an individual sells a house purchased for less than 2 years, he or she shall pay VAT in full at the rate of 5%; Individuals who will purchase housing for more than 2 years (including 2 years) are exempt from VAT. The above policies apply to areas outside of Beijing, Shanghai, Guangzhou and Shenzhen.

If an individual sells a house that has been purchased for less than 2 years, he or she shall pay VAT in full at the rate of 5%; If an individual sells a non-ordinary house purchased for more than 2 years (including 2 years), the difference between the sales income and the purchase price of the house shall be paid at a rate of 5%; Individuals who will purchase ordinary housing for more than 2 years (including 2 years) are exempt from VAT. The above policies only apply to the cities of Beijing, Shanghai, Guangzhou and Shenzhen.

The specific types of taxes to be paid are as follows:

VAT: The total transaction price (or appraised price).

x5%--those who meet the exemption from price adjustment do not pay.

Additional tax (urban construction, education, local surcharge): VAT tax amount.

x12%--Do not pay if you meet the exemption from price adjustment.

Individual income tax: [total transaction price (or appraisal price) - total original purchase price - reasonable cost] x or 1% of the total transaction price