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Hello: The income obtained by the individual ** housing needs to pay business tax, urban maintenance and construction tax, education fee surcharge, local education fee surcharge (referred to as business tax and its surcharge), and individual income tax to the local tax. The specific regulations are as follows:
1.According to the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Business Tax Policy for Individual Housing Transfer (Cai Shui [2011] No. 12), if an individual sells a house purchased for less than 5 years, the full amount of business tax will be levied; The comprehensive levy rate of business tax and surcharge is based on the starting time of house purchase, which is based on the house ownership certificate and deed tax payment certificate.
2.Personal Income Tax:
The income obtained by the individual ** housing shall be levied by the competent tax authority of the housing block in accordance with the item of "income from property transfer", and the proportional tax rate shall be applied, and the tax rate shall be 20.
1) If a complete and accurate voucher of the original value of the housing can be provided, and the taxable income can be correctly calculated, the tax rate 20 shall be paid according to the income from the transfer of housing after deducting the original value of the purchase of the house and reasonable expenses;
2) If the original value of the housing cannot be provided, it shall be paid according to 1 of the income from the transfer of housing.
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Deed Tax0% (original ** calculation), business tax original ** calculation), land transaction tax 6 yuan per square meter, real estate certificate in the bank to decompress the bank arrears calculation), property rights registration ordinary residential 50, non-ordinary residential 200
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To give you the easiest way to calculate it.
The area of the house is less than 90 square meters.
The purchase contract price is multiplied.
Area 90 to 140
The purchase contract price is multiplied.
140 or more.
The purchase contract price is multiplied.
It is all taxed in full.
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About 10% of the total room price!
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For houses with property ownership deeds less than five years old, if the transaction is made, the specific tax breakdown is as follows:
1. Deed tax. Generally, it shall be paid by the buyer, unless otherwise agreed by both parties. The buyer's first purchase of a property of less than 90 square meters shall be paid according to 1%, the buyer's first purchase of more than 90 square meters, including 90 square meters, and the property below 144 square meters shall be paid according to the payment, and the following cases shall be paid according to 3%, and more than 144 square meters, including 144 square meters, the buyer is not a first-time buyer, there is a garage, and it is not an ordinary residence, that is, a commercial building;
2. Business tax. Generally, it shall be paid by the seller, unless otherwise agreed by both parties. The real estate certificate is full of 2 years, and the ordinary residential property below 144 square meters is exempt from business tax, and the real estate certificate is less than 2 years, according to the payment of business tax, the house area is more than 144 square meters, and the real estate certificate is paid according to the difference for 2 years, and the calculation formula is, the difference between the last purchase of ** - the difference * tax rate of the current ** shop, and the calculation formula is, the difference * tax rate of the last purchase ** - the current **;
3. Individual income tax. Generally, it shall be paid by the seller, unless otherwise agreed by both parties. The real estate certificate is not the only property under the name of the seller or the real estate certificate is less than 5 years, according to 1%, the shop is paid according to the difference, the calculation formula is, the difference between the last purchase and the current * tax rate is 20%.
[Legal basis].
Article 1 of the Provisional Regulations of the People's Republic of China on Deed Tax shall pay the deed tax in accordance with the provisions of these Regulations if the ownership of land and houses is transferred within the territory of the People's Republic of China. Article 6 In any of the following circumstances, the deed tax shall be reduced or exempted:
1) State organs, public institutions, social organizations, and military units are exempt from taxation if they receive land or houses for office, teaching, medical treatment, scientific research, or military installations;
2) Urban workers who purchase public housing for the first time in accordance with regulations shall be exempted;
3) If the housing is repurchased due to the loss of housing due to force majeure, the tax shall be reduced or exempted as appropriate;
4) Other items stipulated by the Ministry of Finance to reduce or exempt deed tax.
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1. VAT: The tax rate is 5 55, which is paid by the seller. At the same time, it is stipulated that:
If it is a non-ordinary residence that has been purchased for less than 2 years, VAT shall be levied in full amount; If it is a non-ordinary residential property that has been purchased for more than 2 years or an ordinary residential property that has been purchased for less than 2 years, VAT shall be levied according to the difference between the two transactions; If it is transferred** an ordinary residence purchased more than 2 years ago, it is exempt from VAT;
2. Personal income tax: the tax rate of the total transaction amount of 1 or 20 of the difference between the two transactions, paid by the seller has two conditions: the family only has a residence and the purchase time is more than 5 years.
If both conditions are met, individual income tax can be exempted; If any of the conditions are not met, individual income tax must be paid; In addition, if the property sold is a non-residential property, it will be subject to personal income tax regardless of the circumstances.
3. Stamp duty: the tax rate is 1, half of the buyer and the seller, but the state has been temporarily exempted from it.
4. Deed tax: the benchmark tax rate is 3, the preferential tax rate is 1 5 and 1, which shall be paid by the buyer, and it is stipulated that if the buyer is the first time to purchase an ordinary residence with an area of less than 90 square meters, he shall pay 1 of the total transaction amount; If the buyer buys an ordinary house with an area of more than 90 square meters (including 90 square meters) for the first time, he shall pay 1 5 of the total transaction amount; If the property purchased by the buyer is non-residential or non-residential, 3% of the total transaction amount will be paid.
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You should be mistaken, what tax to pay is not based on the number of years of the real estate certificate, but on the time when you pay the real estate deed tax.
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Hello, the house is less than two years old: (1) deed tax. 90 for the first and second suites, 1% of the taxable value will be levied; 90, levy taxable value; 90, 2% of the taxable value is levied.
2) Personal income tax. Personal income tax 1% of taxable ** (or, or 20% of the difference between transactions.)
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Legal analysis: For houses with real estate certificates less than five years old, if the transaction is made, the specific tax breakdown is as follows:
1. Deed tax. Generally, it shall be paid by the buyer, unless otherwise agreed by both parties. The buyer's first purchase of a property of less than 90 square meters shall be paid according to 1%, the buyer's first purchase of more than 90 square meters, including 90 square meters, and the property below 144 square meters shall be paid according to the payment, and the following cases shall be paid according to 3%, and more than 144 square meters, including 144 square meters, the buyer is not a first-time buyer, there is a garage, and it is not an ordinary residence, that is, a commercial building;
2. Business tax. Generally, it shall be paid by the seller, unless otherwise agreed by both parties. The real estate certificate is full of 2 years, and the ordinary residential property below 144 square meters is exempt from business tax, and the real estate certificate is less than 2 years, according to the payment of business tax, the house area is more than 144 square meters, and the real estate certificate is paid according to the difference for 2 years, and the calculation formula is, the difference between the last purchase of ** - the difference * tax rate of the current ** shop, and the calculation formula is, the difference * tax rate of the last purchase ** - the current **;
3. Individual income tax. Generally, it shall be paid by the seller, unless otherwise agreed by both parties. The real estate certificate is not the only property under the name of the seller or the real estate certificate is less than 5 years, according to 1%, the shop is paid according to the difference, the calculation formula is, the difference between the last purchase and the current * tax rate is 20%.
Legal basis: Provisional Regulations of the People's Republic of China on Deed Tax
Article 1 Units and individuals who transfer the ownership of land or houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations.
Article 6 In any of the following circumstances, the deed tax shall be reduced or exempted:
1) State organs, public institutions, social organizations, and military units are exempt from taxation if they receive land or houses for office, teaching, medical treatment, scientific research, or military installations;
2) Urban workers who purchase public housing for the first time in accordance with regulations shall be exempted;
3) If the housing is repurchased due to the loss of housing due to force majeure, the tax shall be reduced or exempted as appropriate;
4) Other items stipulated by the Ministry of Finance to reduce or exempt deed tax.
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Summary. Hello. Legal Analysis:
What taxes need to be paid for the real estate certificate after five years: 1. Deed tax: generally 1% of the house price (1% can be paid for an area of less than 90 square meters and the first house, paid for an area of more than 90 square meters and less than 144 square meters, and 4% for an area of more than 144 square meters).
2. Business tax: If the real estate certificate is less than 5 years old, the property certificate can be exempted from business tax after five years. 3. Individual income tax, 1% (real estate certificate can be exempted if it is 5 years old and it is a rare house) 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). 4. Surveying and mapping fee: according to the specific provisions of each district.
5. Ownership registration fee and certificate collection fee: generally within 200 yuan.
Hello. Legal Analysis: What taxes do you need to pay after five years of real estate deeds:
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 house, paid for the area of more than 90 square meters and less than 144 square meters, and 4% for the area of more than 144 square meters). 2. Business tax.
If the real estate certificate is less than 5 years old, the property certificate can be exempted from business tax after five years. 3. Personal income tax, 1% (the real estate certificate can be exempted if it has been blocked and cracked for 5 years and is a rare house) transaction fee: 3 yuan per square meter (but the buyer generally needs to pay the transaction fee of both parties, that is, 6 yuan per square meter).
4. Surveying and mapping fee: according to the specific provisions of each district. 5. Ownership registration fee and certificate collection fee:
Generally, it is within 200 yuan.
Legal basis: Article 11 of the Deed Tax Law of the People's Republic of China After the taxpayer handles the tax matters, the tax authority shall issue a deed tax payment certificate. When a taxpayer registers the ownership of land or a house, the immovable property registration authority shall inspect the deed tax payment, tax reduction and exemption vouchers or relevant information.
If the deed tax is not paid in accordance with the regulations, the real estate registration authority shall not handle the registration of land and house ownership.
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Summary. The tax payment materials for the purchase of the house are: 1. The original and copy of the contract for the sale and purchase of commercial housing; 2. The original and copy of the uniform invoice or receipt for the sale of immovable property; 3. The original and copy of the buyer's ID card.
Hello, after inquiry, the benchmark tax rate for the real estate certificate to be paid for 5 years is 3%, and 3% of the total transaction amount will be charged
Note: If the buyer is a first-time purchaser, the average amount of the transaction is paid for an ordinary house with an area of less than 90 square meters, and if the buyer returns to the first time to purchase an ordinary house with an area of more than 90 square meters, he will pay 1% of the total transaction amount
Hello, after inquiry, the process of paying taxes for real estate certificates is: you can go to the bridge office of the tax service group: 1. Taxpayers can go to the tax declaration and tax service department of the district and county taxation bureau where the housing is located to pay the tax
You can also go to the bank: Taxpayers can also go to the nearest bank to handle personal business in the city's business outlets, and pay taxes with bank cards or cash
The tax payment materials for the purchase of houses are: 1. The original and copy of the commercial housing purchase and sale of the town with Shidan; 2. The original and copy of the uniform invoice or receipt for the sale of immovable property; 3. The original and copy of the buyer's ID card are searched.
Note: If the buyer needs to entrust others to handle the deed tax, the original power of attorney and the original and copy of the ID card of the ** person should be provided
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The real estate certificate does not need to pay VAT for 2 years but less than 5 years, it is exempt from VAT (business tax) for 2 years, and there is personal income tax for less than 5 years, as well as deed tax and transaction commission. Taxes and fees that the buyer and the seller need to pay for the real estate certificate for 2 years but less than 5 years 1. Taxes and fees to be paid by the buyer: 1. Deed tax:
The area of the house payment is more than 144 square meters, and the area is less than 90 square meters and the first house can be paid 1%) 2. Stamp duty: 3. Transaction fee: 3 yuan 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: 2. Transaction fee: 3 yuan square meter 3. Business tax:
The full amount of the real estate certificate is less than 5 years) 4. Individual income tax: 20% of the profit part of the real estate transaction or 1% of the house price (the real estate certificate is 5 years old and the only house can be exempted.)
Article 8 of the Provisional Regulations on Deed Tax stipulates that the tax liability of deed tax shall be incurred on the day when the taxpayer signs the contract for the transfer of land or house ownership, or on the day when the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract. Article 9 providesTaxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns 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.
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