How much tax to pay for a second home and how much to pay for a second home

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.

Legal analysis: The tax to be paid for the second house is 3% deed tax, 5.6% business tax, 2 years of exemption for ordinary residences, as well as personal income tax levied at 20% of the transaction difference, stamp duty based on 0.05% of the transaction amount, and land appreciation tax paid at 1% of the total transaction value.

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 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 house ownership, including the price corresponding to the currency to be delivered and the price in kind and other economic benefits; (B) the exchange of land use rights, housing exchanges, for the exchange of land use rights, housing ** difference; (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 law with reference to land use rights 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.

Legal analysis: For the purchase of a second house, the tax that needs to be paid is 3% of the deed tax, because it is a second house, the stamp duty is 5/10,000, and the public maintenance ** is 2%, all of which are paid in accordance with local conditions.

The deed tax is paid by the buyer at 3% of the total amount of the room, and the first time you buy an ordinary house with an area of about 90 square meters, you can get a discount of 1%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be implemented in accordance with the provisions of the law; Where the law authorizes the provisions of the law, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Deed tax: ordinary house, less than 90 square meters, 3% for two suites, ordinary house, 90 square meters - 140 square meters, 3% for two suites; Personal income tax: VAT.

If an individual purchases a house that has been sold for less than 2 years, VAT will be levied in full. If an individual sells a house that has been purchased for more than 2 years, it is exempt from VAT.

After one of the husband and wife gets married, after purchasing their own house in the name of the borrower, if they buy a house with another 10,000 women, it will be implemented in accordance with the second home loan policy. If the family has taken out a loan to purchase the first self-owned house, if it buys another house in the name of the minor children, it will be implemented in accordance with the second home loan policy.

1. Real estate tax belongs to the individual property tax in the property tax, and its tax object is only the house;

2. The scope of expropriation is limited to urban commercial housing;

3. Stipulate taxation methods according to the operation and use of houses, and levy taxes on the residual value of real estate for self-use and rental income for rental houses.

Note that the house is different from renting, and the price charged by the pawn is also different from the rent. Therefore, it should not be determined as a rental act to be levied from rent, but should be calculated and paid according to the residual value of the property. To this end, the Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Real Estate Tax and Urban Land Use Tax (CS 2009 No. 128) clearly stipulates that the property rights of the property rights are listed shall be paid by the pawn according to the residual value of the real estate, and the tax rate is.

At present, the deed tax on the purchase of a second house is 3%, and in addition to the deed tax, the following taxes and fees are also required to be paid for the purchase of a house:

1. Simplified property right transfer registration fee: 50 yuan (10 yuan for each additional person, 80 yuan for the buyer).

2. Stamp duty on transactions: transaction price or appraisal price (whichever is higher);

3. The transaction service fee is 3 yuan per square meter of construction area; The second house is the abbreviation of the second ordinary self-owned house, which refers to the housing loan house that is recognized by the borrower's family (including the borrower, spouse and minor children) as a unit, and the borrower's family's per capita housing area is higher than the local average level, and applies for a housing loan from a commercial bank again.

Do the math how much it will cost you to renovate your home

With the continuous development of the economy, everyone's requirements for quality of life are getting higher and higher, and many people will buy a second house because the current house is too small to improve the living conditions. And many people are not very clear about what preferential policies are available for second homes, so let's take you to understand how much tax to pay for a second home and what you need to pay attention to when buying a second home.

How much tax to pay for a second home.

1. The second house is a new house, which requires stamp duty deed tax of 3%, public maintenance **2%, as well as a transaction fee of 3 yuan per square meter and an ownership registration fee of 200 yuan, while business tax and personal income tax are only for second-hand houses. 2. If you buy a second-hand house, you need to pay 3% of the deed tax, personal income tax (20% of the transaction difference), and stamp duty of the Destruction Bureau (land tax on the total transaction amount (1% of the seller's total transaction value).

Considerations for buying a second home.

1. The best way to choose a loan is a provident fund loan, you must first calculate the per capita housing area, if the per capita area does not reach the square meter, then you can enjoy the preferential policy of the first home loan if you take out another loan.

2. When buying a second house, you should pay attention to whether the real estate agency company has violated the rules, because some real estate sales agency companies will provide illegal services with zero down payment, so that all the purchase money paid by the buyer can be fraudulently loaned out from the bank, but if it is found, all the responsibilities may need to be borne by the buyer.

3. The impact of municipal planning also needs to be paid attention to, because many owners of second-hand houses are likely to know that high-rise residences are to be built near the house, which will have an impact on the lighting and quality of the house, so do a good job of understanding the situation of municipal planning before buying.

Article summary: The above is about how much tax to pay for a second home and what you need to pay attention to when buying a second home, I hope it will be helpful to you. Policies vary from region to region, so you still need to decide on a case-by-case basis.

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Legal Analysis: The taxes to be paid for a second home are:

1. Deed tax. The buyer pays 3% of the total transaction amount, and the first purchase of an ordinary house with an area of less than 90 square meters can be paid at a preferential rate of 1%, and the first purchase of an ordinary house with an area of more than 90 square meters (including 90 square meters) can be paid at a preferential rate.

2. Business tax. The tax rate is paid by the seller. According to the new policy just issued, ordinary residences that have been in charge for 2 years are exempted, and non-ordinary residences that have been in charge of 2 years are levied according to the transaction difference multiplied by the tax rate, where the transaction difference refers to the online signing price of the current online signing price minus the online signing price of the last transaction of the house.

3. Individual income tax. It is levied at 20% of the transaction difference (a fairly high tax rate), which needs to be paid by the seller. If it is the only dwelling for five years, it can be exempted, and the so-called five years is the only dwelling for five years and the house is the seller's only dwelling per family.

4. Stamp duty. The buyer and the seller pay according to the total amount of the transaction, and ordinary residential buildings are exempted.

5. Land Appreciation Tax. The seller pays 1% of the total transaction amount, and ordinary residential buildings are exempted from taxation for 2 years.

Legal basis: Article 3 of the Provisional Regulations of the People's Republic of China on Real Estate Tax shall be calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification. If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

1. Tax payment for the first house (buyer).

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: of the house payment;

3) Transaction fee: 3 yuan per square meter;

4) Surveying and mapping fee: according to the specific provisions of each district;

5) If the right potato is dismantled, the registration fee and certificate collection fee: according to the specific provisions of each district, the number of dates, the general situation is within 200 yuan.

2. The first house tax payment (seller) Oak's.

1) Stamp duty: of the house payment;

2) Transaction fee: 3 yuan per square meter;

3) Business tax: the transaction price of the real estate certificate is less than 5 years);

4) Personal income tax: 20% of the profit part of the real estate transaction (the real estate certificate can be exempted if it is 5 years old and it is a house).

3. Pay taxes and fees for the second house.

Except for Beijing, Shanghai, Guangzhou and Shenzhen, if an individual purchases a second set of improved housing for a family with an area of 90 square meters or less, the deed tax will 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 of 2%.

A second improved home for a family is a second home purchased by a family that already owns a home.