Real estate transaction business tax, what are the real estate transaction business tax

The payment standards in each region are different, and the following takes Xi'an as an example:

In Xi'an, the taxes and fees to be paid for second-hand housing transactions are as follows:

1. Transaction fee: (1) 6 yuan square meter for residential buildings; (2) Non-residential 10 yuan square meters; (3) Housing reform housing, affordable housing, housing engineering housing 3 yuan square meters.

2. Land income: 1% of the housing transaction is levied on the housing reform house; Affordable housing is levied at 15% of the corresponding price of the area of affordable housing; Housing is levied at 2% of the transaction**.

3. Registration fee: (1) Residential: 80 yuan; (2) Non-residential: 550 yuan.

4. Verification fee: 50 yuan for private property; The unit produces 100 yuan certificate.

5. Business tax: According to the provisions of the No. 12 document of the Ministry of Finance and Taxation, from January 28, 2011, the full amount of business tax will be levied on the external sales of housing that will be purchased by individuals for less than 5 years; 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.

6. Individual income tax: According to the individual income tax law of the People's Republic of China, this income is the income from property transfer and is paid by the seller.

Calculation formula: income from property transfer * 20% (income from property transfer = this transaction ** - original price of real estate - original deed tax paid - business tax, urban construction tax and education surcharge and stamp duty paid this time).

7. Deed tax: the payment ratio is 3%. According to the provisions of the deed tax policy, if an individual purchases an ordinary house, and the house is the only house of the family (including the buyer, spouse and minor children, the same below), the deed tax will be reduced by half.

For individuals who purchase ordinary houses of 90 square meters or less, and the houses are the only houses of the family, the deed tax will be levied at a reduced rate of 1%. This preferential policy will be implemented from October 1, 2010.

Legal analysis: the business tax on real estate transactions includes: the real estate certificate is more than 5 years, the area is more than 144, and the profit part of the real estate transaction is less than 144; If the real estate certificate is less than five years, the total house price needs to be paid for the area of more than 144, and the price difference needs to be paid for those below 144.

Basis for the law: "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 levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated in accordance with the virtual file.

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 taxes, withhold and remit taxes in accordance with the provisions of laws and administrative regulations.

Standard of payment of business tax on real estate transactions:

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, you need to pay the price difference;

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 burning permeability spring of 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.

Article 12 of the Provisional Regulations on Business Tax stipulates that the business tax liability shall occur on the day when the taxpayer raises the tax for services, transfers intangible assets or sells immovable property and receives the business income payment or obtains the receipt of the business income payment. If the competent financial and taxation departments have other provisions, follow their provisions.

The business tax withholding obligation shall be incurred on the day when the taxpayer's business tax liability is incurred.

The calculation of business tax on real estate transactions is as follows: if the real estate certificate is more than 5 years old, the area is more than 144 and the profit part of the real estate transaction is less than 144, and the difference is not required; If the real estate certificate is less than five years, the total house price needs to be paid for the area of more than 144, and the price difference needs to be paid for those below 144.

Article 2 of the Notice on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions If an individual sells a house purchased for less than 2 years, the full amount of business tax shall be levied; Individuals who will purchase housing for more than 2 years (including 2 years) are exempt from business tax. The specific procedures for tax exemption, the time for purchasing housing, the issuance of invoices, the acquisition of housing in a non-form of purchase and other relevant tax administration regulations shall be implemented in accordance with the relevant provisions.

Legal analysis: 1. Deed tax calculation method: The deed tax adopts a proportional tax rate.

When the tax basis is determined, the calculation of the tax payable is relatively simple. The formula for calculating the tax payable is: the tax base for the tax payable for the new house is the tax rate; Tax payable on second-hand housing Second-hand house tax rate Real estate appraisal value;

The deed tax is 1% below the square (excluding 90 square meters). 90 square meters and less than 144 square meters (including 90 square meters, excluding 144 square meters) deed tax. More than 144 square meters (including 144 square meters) deed tax 3%.

It is reported that the property is for villa or commercial use, and pays 3%. The plot ratio of the community is less than that of non-ordinary residences) is subject to a fee of 3%. The deed tax paid for the unit price of the property exceeding the limit set by the local ** (non-ordinary residence) also requires 3%.

Legal basis: Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax

Article 10 The exchange of land use rights, the exchange of houses, and the exchange of ** are not equal, the party that overpays the currency, physical goods, intangible assets or other economic benefits shall pay taxes. If the exchange ** is equal, the deed tax is exempted.

The exchange of land use rights and house ownership shall be levied in accordance with the preceding paragraph.

Article 11 Where the land use right is obtained by way of allocation, the real estate transferor shall pay the deed tax when the real estate is transferred with approval. The basis of taxation is the supplementary payment of land use right transfer fees or land income.

Article 15 In accordance with the provisions of Article 6 of the Regulations, the following items shall be reduced or exempted from deed tax:

1) After the land or house is requisitioned or occupied by the people at or above the county level, if the land or house ownership is re-inherited, whether the deed tax is reduced or exempted shall be determined by the province, autonomous region, municipality directly under the Central Government, and the people.

2) Taxpayers who bear the right to use land in barren mountains, barren ditches, barren hills and barren beaches for agriculture, forestry, animal husbandry and fishery production shall be exempted from deed tax.

3) Foreign embassies, consulates, United Nations agencies in China, their diplomatic representatives, consuls** and other diplomatic personnel who shall be exempt from tax in China in accordance with the relevant laws and regulations of the People's Republic of China and the provisions of bilateral and multilateral treaties or agreements concluded or acceded to by the People's Republic of China may be exempted from deed tax upon confirmation.

Article 17 Where a taxpayer shall pay the deed tax that has been reduced or exempted due to a change in the use of land or houses, the tax liability shall arise on the day of the change in the use of the land or house.