Is there an increase in transaction tax for the sale of multiple houses?

The second-hand property transaction tax includes:

1.Business tax: (tax rate 5% paid by the seller) According to the 2010 New Real Estate Deal, the business tax shall be levied on the full amount of the non-ordinary residential property that has been purchased for less than 5 years, and the business tax shall be levied on the difference between the two transactions for the transfer of non-ordinary residential property purchased for more than 5 years or the ordinary residential property purchased for less than 5 years, and the business tax shall be exempted for the transfer of ordinary residential property purchased for more than 5 years.

Urban construction tax. 7% of business tax, education surcharge: 3% of business tax

2.Individual income tax: (the tax rate is 20% of the difference between the two transactions, paid by the seller) Collection conditions: The family unit ** non-sole housing is subject to individual housing transfer income tax.

Here there are two conditions for a family only home that has been purchased for 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.

3.Stamp duty: The buyer and the seller pay the house price separately.

4.Deed Tax: (3% preferential tax rate at the base tax rate and 1% paid by the buyer) Collection method:

3% of the total transaction amount is levied at the base rate, 1% of the total transaction amount if the buyer is the first purchase of an ordinary house with an area of less than 90 square meters, and 1% of the total transaction amount if the buyer purchases an ordinary house with an area of more than 90 square meters (including 90 square meters) for the first time. Note: The first purchase and ordinary residence can enjoy the preferential treatment at the same time, and the preferential deed tax is calculated by the individual, as long as the deed tax is paid for the first time, you can enjoy the preferential treatment.

If the property purchased by the buyer is non-residential or non-residential, 3% of the total transaction amount will be paid.

If you are willing to eat the imperial grain, you don't have to pay it.

1. 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 circulation tax system.

2. Individual income tax.

Personal income tax is an 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.

3. 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 1%-3% of the appraised amount, 1% for the first time buyers within 90 square meters, and pay 3% for the first time with an area of 90 square meters to 144 square meters, and pay 3% for non-first-time buyers or more than 144 square meters, which will be paid by the buyer.

The personal income tax rate is the ratio between the amount of personal income tax and the amount of taxable income. The personal income tax rate is set by the corresponding laws and regulations of the state and is calculated based on the individual's income. Paying individual income tax is the obligation of citizens whose income meets the payment standard.

On June 30, 2011, the 21st meeting of the Standing Committee of the 11th National People's Congress voted to pass the amendment to the Individual Income Tax Law, increasing the individual income tax exemption from the current 2,000 yuan to 3,500 yuan, and applying the progressive tax rate of 3% to 45%, which will be implemented from September 1, 2011.

Business tax is a tax levied on the turnover of entities and individuals who raise taxes on services, transfer intangible assets or sell immovable property within the territory of China. Business tax is one of the main taxes in the turnover tax system. On November 17, 2011, the Ministry of Finance and the State Administration of Taxation officially announced the pilot plan for replacing business tax with value-added tax.

In May 2015, the last three industries of the VAT reform, Jian'an real estate, finance and insurance, and life services, will be launched, and the possibility of implementation by industry is not ruled out. Among them, the value-added tax rate of Jian'an real estate is tentatively set at 11%, and the financial and insurance and life service industries are 6%. This means that after entering the second half of 2015, China may say goodbye to the business Kaisan tax[1].

Summary. If the seller's property right certificate has been completed for two years, he only needs to pay 1% of the personal income tax of the contract, and if he does not have 2 years, he has to pay the business tax and 1% of the personal income tax. Because it is not the only one, the 1% personal income tax will definitely not be able to run away.

The buyer does not need to see how many sets the seller is, the key is how many sets the buyer has, and then look at the size of the area, the buyer has to pay the deed tax, 1% to 3%, if it is the first house, the area is less than 90 square meters, and only 1% of the deed tax needs to be paid.

Does the owner who sells a house have two sets and wants to sell one to buy a house more tax, does the homeowner pay more tax?

If the seller's property right certificate has been completed for two years, he only needs to pay 1% of the personal income tax of the contract, and if he does not have 2 years, he has to pay the business tax and 1% of the personal income tax. Because it is not the only one, the 1% personal income tax will definitely not be able to run away. The buyer does not need to see how many sets the seller is, the key is how many sets the buyer has, and then look at the size of the area, the buyer has to pay the deed tax, 1% to 3%, if it is the first house, the area is less than 90 square meters, and only 1% of the deed tax needs to be paid.

Hello, I am from Liaoning Province, I have two suites under my name, and I want to sell one, but I am not from Beisan City, do I still have to pay a tax? I heard that only those in the three northern cities of Liaoning Province pay this tax.

Dear, selling a house is related to the title certificate for a few years, and it has nothing to do with how many houses you have.

I want to sell the house for five years, I just want to ask, I have two houses in my name, I am the seller, and I don't have to pay 1% of the individual income tax.

I've heard that the owner of two houses in his name has to pay 1% of the personal tax. Is that the case?

Pro, yes, you have to bear 1% of the personal income tax when you sell a house.

In fact, this tax can also be avoided, and the seller needs to sign a certificate of sole residence.

Legally, it is the seller's responsibility, and it depends on how the sales contract you signed is agreed.

What about the certificate of signing this sole residence?

Go to the housing authority where the household registration is located to check the file, and then the housing authority will issue a certificate. You must bring your original ID card and household registration booklet.

Didn't the housing authority know that I had two suites?

You'll have to add this fee to the price.

The tax rate varies depending on the income. For comprehensive income, an excess progressive tax rate of 3% to 45% is applied (the tax rate table is attached); For business income, an excess progressive tax rate of 5% to 35% is applied (the tax rate table is attached); Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China of Chan's Individual Income Tax Rate:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal analysis: The tax rate is different according to the income. For comprehensive income, an excess progressive tax rate of 3% to 45% is applied (the tax rate table is attached); For business income, an excess progressive tax rate of 5% to 35% is applied (the tax rate table is attached); Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal basis: Individual Income Tax Law of the People's Republic of China Article 3 The tax rate of individual income tax:

1) Allow the comprehensive income to be negotiated and balanced, and apply an excess progressive tax rate of 3% to 45% (the tax rate table is attached);

2) For business income, the tax rate of 5% to 35% of the excess accumulated income shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Individuals who need to pay 1% of the total assessed price of housing are said. Then look at the house sold, whether the seller has held it for two years. If it is less than two years old, you will need to pay business tax.

Business tax exemption is available for two years. Other taxes and fees are the same as those for the sale and purchase of a second-hand house, deed tax, stamp duty and handling fee, and housing appraisal fee.

If you sell a house with multiple units, you need to pay personal income tax of 1% of the total assessed price of the house. Looking at the house sold, whether the seller has held it for 2 years, and needs to pay business tax for less than two years. Business tax exemption is available for 2 years.

Other taxes and fees are the same as those for general second-hand houses, deed tax, stamp duty and handling fee, housing appraisal fee.

conveyancing costs;

Deed; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the house price; For more than 140 square meters, 3% of the room price will be paid.

Business tax: Exemption for those who have obtained the property right for five years, and payment according to the house price if it has not exceeded five years.

Land Appreciation Tax; The property right of the house is exempted for five years, and the payment is 1% of the house price if it is not more than five years.

Income tax: Exemption for five years of property rights, less than five years of 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax).

The tax of the second set of second-hand houses is about the seller of the declared value: 1% of the personal income tax (exempt for the real estate certificate greater than 5 years), exempt for the business tax real estate certificate for more than 5 years), the buyer: 3% of the deed tax, and other transfer taxes and fees are about hundreds, and the above tax points are calculated according to ordinary residences of less than 144 square meters).

The tax return price is yours to set. The Housing Authority's computer system has a minimum assessment for each local area. If the declared value is higher than the appraised value, the tax will be calculated according to your value.

If it is lower, it will be calculated according to the appraised value of the system. The most knowledgeable about this appraisal price is the local real estate agent in the same area, because they often go to the transfer and know how much they can pass through the lowest report, so it is recommended that you go to the agent to find out.