Introduction to the business tax of high end housing, housing business tax

For the seller: pay business tax and surcharge, personal income tax, (stamp duty is exempt from the sale of residential properties by individuals).

1.Business tax and surcharge: For individuals with an area of less than 144 square meters, the real estate certificate is not more than 5 years, and the business tax and surcharge are calculated and paid in full according to the selling price, and the real estate certificate is more than 5 years, and the business tax and surcharge are exempted.

For individuals with an area of more than 144 square meters, the real estate certificate shall not exceed 5 years, and the business tax and surcharge shall be calculated and paid in full according to the selling price, and the business tax and surcharge shall be calculated and paid according to the excess difference between the selling price and the purchase price at that time (the original invoice at the time of purchase shall be provided) for more than 5 years.

2.Individual income tax: calculated and paid according to the income tax item of property transfer, with a tax rate of 20%, and the tax basis is the part of income from property transfer, i.e.

The full amount of the selling price - the original purchase price - the reasonable taxes incurred in the process of buying and selling, such as the deed tax paid at the time of purchase and the business tax paid at the time of sale now) * 20%.

If the dwelling is the only living dwelling of the family and the residence has been in it for more than 5 years, it must be a dwelling, then the individual income tax is exempted, and if the three conditions are not met at the same time (dwelling, sole, 5 years), it needs to be paid, and the standard is as above.

At present, the business tax has been changed to two years, if it is an ordinary residence, it should be different, it depends on how many suites you are, the only one that should not be charged, two sets and the first to take.

1.New policy: The Ministry of Finance and the State Administration of Taxation issued a notice today saying that with the approval of the Ministry of Taxation, it was decided to adjust the business tax policy for individual housing transfer from March 31, in which the conditions for the exemption of business tax for individual transfer of ordinary housing have been reduced from the previous purchase of more than 5 years (including 5 years) to the purchase of more than 2 years (including 2 years).

2.All taxes and fees on second-hand housing.

Business tax deed tax 1%-3%.

1% for land and 1% for personal tax

The handling fee is 6 yuan per square meter.

Registration + drawings 100 yuan.

From June 1, 2006, if the purchase of a house is less than 5 years old, the business tax will be levied on the full amount of the income from the sale of the house at the time of sale; If an individual purchases an ordinary house for more than 5 years (including 5 years) and changes hands, the business tax shall be exempted at the time of sale; If an individual purchases a non-ordinary house for more than 5 years (including 5 years) and changes hands, the business tax shall be levied on the difference between the income from the sale of the house and the purchase price of the house at the time of sale. Taxation departments should strictly enforce tax collection and management to prevent tax evasion and arbitrary reduction or exemption.