Do you have to pay taxes on the sale and purchase of a house, and who bears the taxes and fees for t

Legal Analysis: The tax on the purchase and sale of the house is borne by both the buyer and the seller. The buyer needs to pay the deed tax, stamp duty, transaction fee of 3 yuan, surveying and mapping fee, and 200 yuan of ownership registration fee and certificate collection fee; The seller is required to pay a transaction fee of 3 yuan, stamp duty on the house price, business tax on the difference in the real estate certificate less than 5 years, 20% of the profit part of the real estate transaction or 1% of the personal income tax on the house price, etc.

Legal basis: Article 7 of the Provisions on the Administration of Urban Real Estate Transfer The parties to the transfer of real estate shall pay the relevant taxes and fees in accordance with the regulations.

Article 9 of the Provisional Regulations on Deed Tax stipulates that a taxpayer shall, within 10 days from the date of occurrence of the tax liability, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

1. **Taxes and fees to be paid for housing: Business tax: According to the regulations, units and individuals who sell immovable property within the territory of the People's Republic of China are taxpayers of business tax.

2. Urban maintenance and construction tax: The urban maintenance and construction tax is levied along with the business tax, and the taxable amount is the actual tax amount paid for the business tax. The tax rates are divided into areas such as 7 in the urban area, 5 in the county or town, and 1 in the urban area, county or town.

3. Land Appreciation Tax: **Real estate is an act of transferring real estate for compensation, and the real estate of **party** should be subject to LAT search.

4. Stamp duty: The real estate sales contract signed by the individual ** real estate belongs to the tax item of "property right transfer document", and stamp duty shall be paid according to 5/10,000 of the amount contained in the contract.

5. Individual income tax: According to the provisions of the "Individual Income Tax Law", the income obtained by the individual's own housing shall be levied individual income tax according to the item of "income from property transfer", and the tax rate is 20.

6. Taxes and fees to be paid by individuals to purchase real estate: Deed tax: According to the regulations, the units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are the taxpayers of the deed tax.

Therefore, the purchase of real estate by an individual should be subject to deed tax. The basis for calculating deed tax is the transaction of the property**. The applicable tax rate for deed tax is 3 5.

7. Stamp duty: Not only the seller of the property should pay stamp duty, but also the buyer of the property should also pay stamp duty. The amount of stamp duty payable in the real estate sales contract signed by the seller and the seller is the same as that of the seller of the real estate.

8. In addition, the real estate buyer should also affix 5 yuan to the real estate certificate. The taxes to be paid will also vary, and it is the duty of every citizen to pay the taxes in full in accordance with the local management policies in the process of buying and selling the house.

What taxes are paid on the sale and purchase of a home? How to pay taxes and fees for second-hand housing?

How to pay taxes and fees for second-hand housing?

1. Deed tax: generally 1 of the house price (1 can be paid for the area of less than 90 square meters and the first suite, 1 5 for the area of more than 90 square meters and 144 square meters for the area, and 4 for the area of more than 144 square meters).

2. Business tax is missing: the real estate certificate is less than 5 years old, and the real estate certificate can be exempted from business tax for five years. Personal income tax,1 (Title deeds are exempt for 5 years and only for housing).

3. Transaction fee: 3 yuan per square meter (but generally the buyer needs to pay the transaction fee of both parties, that is, 6 yuan per square meter). Surveying and mapping fee: according to the specific regulations of each district. Ownership registration fee and evidence collection fee: generally within 200 yuan.

What taxes do I have to pay to buy and sell a property?

1. Deed tax. Deed tax is a kind of property tax levied on the property right assignee for the immovable property whose ownership has been transferred and changed. When buying a house, pay according to the appraisal amount of 1 3, the first purchase of a house within 90 square meters of an area of 1, an area of 90 square meters of 144 square meters and the first time, non-first failure to disturb the second purchase or more than 144 square meters according to 3, paid by the buyer.

2. Business tax.

Business tax is a tax levied on the turnover of units and individuals who sell immovable property, and belongs to one of the main taxes in the turnover tax system.

3. Personal income tax.

Personal income tax is a kind of income tax levied on the income obtained by the seller, and the income tax is paid at the rate of 1 of the full amount or 20 of the difference, which is borne by the seller, if it is the only ordinary housing exemption outside the five years.

How are property taxes charged?

2. The object of the collection of real estate tax and the late fee for not paying the real estate tax after the expiration date: the object of the collection of real estate tax is the buyer who purchases new commercial housing or stock housing in Shanghai after the starting time and does not meet the exemption conditions; Failure to pay property tax after the expiration date will incur a late fee of 5/10,000 of the daily unpaid amount.

3. The tax rate of real estate tax: the tax rate of Shanghai real estate tax is divided into6％；If the unit price of the newly purchased house is 51,820 yuan per square meter, the tax rate is. If the unit price of the newly purchased house is 51,820 yuan per square meter, the tax rate is.

4. The formula for calculating the property tax: the taxable area of the newly purchased house and the unit price of the newly purchased house 70 tax rate.

5. The formula for calculating the taxable area of Shanghai family real estate tax: the original housing area The housing area under the name of the newly purchased family The number of people in the family is 60 square meters, and the taxable area is 0. The area of the original house The area of the house under the name of the newly purchased family The number of people in the family is 60 square meters, if the average area of the original house is 60 square meters, the taxable area The area of the newly purchased house; If the per capita area of the original dwelling is 60 square meters, the taxable area (the area of the newly purchased dwelling, the area of the original dwelling) and the number of people in the family are 60 square meters.

The taxes and fees on the sale and purchase of houses mainly include personal income tax, business tax, land appreciation tax (part of the house), transaction fees, deed tax, stamp duty, transaction procedure tax, registration fee, surveying and mapping fee, appraisal fee, etc., and the tax on the sale and purchase of the house is borne by both parties according to the type. 1. The types of taxes and fees that the seller (seller) needs to pay are: Individual income tax, individual income tax rate:

1% of the total amount of the transaction or 20% of the difference between the two transactions. Sales tax, sales tax rate: 5% of the total transaction value.

Land Appreciation Tax (Part of Houses) Transaction fee, second-hand housing transaction fee = housing area yuan square meter. 2. The type and proportion of taxes and fees that the buyer (buyer) needs to pay Deed tax, deed tax rate: 3% of the transaction.

Stamp duty, stamp duty includes transaction stamp duty and warrant stamp duty, transaction stamp duty is 5/10,000 of the transaction amount, warrant stamp duty is 5 yuan. Transaction fee, second-hand housing transaction fee = house area yuan square meter. Individual Housing Registration Fee.

Surveying and mapping fees. Appraisal fee, appraisal fee = appraisal price of the transaction house.

Legal basis

Article 40 of the Law of the People's Republic of China on the Administration of Urban Real Estate If the land use right is obtained by way of allocation, the transfer of real estate shall be in accordance with the provisions of the People's Republic of China and shall be reported to the people with the right of approval for approval. If the people who have the right to approve approve the transfer are approved, the transferee shall go through the formalities for the transfer of land use rights and pay the land use right transfer fee in accordance with the relevant provisions of the state. If the land use right is obtained by way of allocation, when the transfer of real estate is submitted for approval, the people with the right to approve decide that they can not go through the formalities for the transfer of land use right in accordance with the provisions of the transfer, and the transferor shall, in accordance with the provisions of the transfer, hand over the land income from the transfer of real estate to the state or make other dispositions.