What taxes do I have to pay when I sell a property when I inherit a property?

1. Deed tax. According to the reply of the State Administration of Taxation on the issue of levying deed tax on the inheritance of land and house ownership, no deed tax shall be levied on the legal heirs stipulated in the Inheritance Law of the People's Republic of China, including spouses, children, parents, siblings, grandparents and maternal grandparents, when inheriting land and house ownership.

At the same time, the State Administration of Taxation has also clarified that according to the Inheritance Law of the People's Republic of China, if a non-statutory heir inherits the ownership of the land and house of the deceased during his lifetime according to the will, it is a gift and deed tax shall be levied.

2. Stamp duty, including contract stamp duty and warrant stamp duty. Contract stamp duty: stamp duty is a document established in the process of inheriting a house by an individual, and stamp duty is calculated and paid according to the tax item of "property right transfer document"; Stamp Duty on Warrants:

Individuals who obtain real estate warrants shall pay stamp duty at the rate of 5 yuan.

3. After the inheritance of real estate, the individual income tax that needs to be taxed again, the balance of the property transfer income after deducting the tax and related reasonable expenses paid in the process of receiving and transferring the housing is the taxable income, and the individual income tax is calculated and paid at the use rate of 20%.

There are taxes and fees on the purchase and sale of houses.

The specific taxes and fees are related to the local purchase restriction policy.

1. Buyer: Deed tax.

1. First time house purchase below 90 square meters: total price * 1%, 2. First time house purchase 90-144 square meters (120 in the suite): total price*

More than square meters (120 in the suite) or non-ordinary residential or two suites or more: total price, commercial real estate or company property rights: total price * 3%.

From May of this year, the deed tax exemption policy for the first purchase of houses below 90 square meters by agricultural households will be cancelled.

2. Seller: business tax and surcharge.

Ordinary House: Gross Price*

If the purchase of less than 144 square meters (120 units in the suite) is less than 2 years, the full amount of business tax will be levied, and the full amount of business tax will be exempted.

If the purchase of more than 144 square meters (120 units in the suite) is less than 2 years, the full amount of business tax will be levied, and the difference between the sales income and the purchase price of the house for 2 years will be levied.

The surcharge refers to the urban construction tax and the local education fee surcharge.

3. Seller: personal income tax.

Ordinary dwelling: 1% of the total price or (total price - cost) * 20% of the income from donation or inheritance shall be levied at (total price - original purchase cost) * 20%.

If the purchase has been completed for 5 years and is the only living house for the family, it is exempted.

Legal Analysis: The sale of inherited property is subject to tax in the state.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following items of individual income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income; Lifting sedan car.

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Inheritance real estate purchase and sale tax 1 Inheritance identity notarization fee for the heir: We know that in order to legally inherit the real estate of the decedent, the heir needs to apply for the death certificate of the decedent, and also needs to notarize the identity of his heir, which will involve notarization fees. This is an indispensable expense in our inheritance of property.

The notary fee for inheritance is charged at 2 of the appraised value of the real estate inherited by the heir, and the lower is not less than 200 yuan. 2 Real estate value appraisal fee: The appraisal fee is also a fee that needs to be involved in the purchase and sale procedures of our inherited real estate, and the specific charging standards are as follows:

Real estate ** total (10,000 yuan) progressive billing rate The area is less than 100 square meters (including 100) and 5 is charged, the area is more than 101 to 1000 part is charged 2 5, the area is more than 1001 to 2000 part is charged 1 5, the area is more than 2001 to 5000 part is charged 0 8, the area is more than 5001 to 8000 part is charged 0 4, the area is more than 8001 to 10000 part is charged 0 2, and the area is more than 10000 part is charged 0 13 Real estate inheritance transfer tax. Generally speaking, the real estate inheritance transfer tax consists of the contract stamp duty of 0 05 of the house appraisal price, the registration fee of 100 yuan, and the warrant stamp duty of 5 yuan. 4 Deed Tax.

The legal heirs inherit real estate and are exempt from deed tax, and if the non-statutory heirs inherit the ownership of land and houses according to the will, they need to pay deed tax1 5.

Legal basisInterim Regulations of the People's Republic of China on Urban Real Estate Tax

Article 6 The real estate tax shall be levied according to the following standards and tax rates: 1. The real estate tax shall be levied on an annual basis according to the standard house price, and the tax rate shall be 1%. 2. Real estate tax is levied on an annual basis according to the standard land price, and the tax rate is 1.5%.

3. Cities where the standard housing price and the standard land price are not easy to divide may be temporarily levied on an annual basis based on the combined standard real estate and land price, and the tax rate is 1.5%. Fourth, cities where the standard real estate price is not easy to obtain may be temporarily levied on an annual basis according to the standard real estate rent, and the tax rate is 15 percent.

After inheriting the property, the second sale and transfer of ownership is subject to tax, because the law clearly stipulates that the house acquired through inheritance does not need to pay tax. However, if the transfer of the house is completed and the heir wants to sell the house, he needs to pay taxes, because this is a sale and transfer type, not an inheritance transfer. For example, deed tax is charged at three to five percent.

Paragraph 5 of Article 6 of the Individual Income Tax Law, Calculation of Taxable Income: The income from the transfer of property shall be the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses, which shall be the taxable income. Group guess.

If the inherited house is sold after five years, if the house meets certain conditions, it does not need to pay taxes; If the specified conditions are not met, it is still necessary to pay taxes and fees.

According to the law, the reduction of personal income tax is only levied on ordinary housing. That is, if it is the only house of the seller's family for five years from the date of obtaining the property right of the house to the time of **, it can be exempted from individual income tax. In addition, the two conditions of "five years" and "only family" must be met at the same time to be exempted.

Property inheritance is one of the ways to transfer property rights, and less taxes and fees are paid. If the heir is not an immediate family member, the taxes that need to be paid are relatively high, so in the process of real estate inheritance, you need to understand all the taxes related to the inheritance of Sakura's real estate.

1. Do I have to pay taxes on the purchase and sale of the house after inheritance?

The inheritance of the real estate needs to bear the same tax as the ordinary sale of the real estate, the state has not yet levied the inheritance tax, but the inheritance or gift of the house in the **, the individual income tax can only be levied at (total price - original acquisition cost) * 20%. 1. Buyer: deed tax 1, first purchase of less than 90 square meters:

Total price * 1%, 2, the first purchase of 90-144 square meters (120 in the suite): the total price of square meters (120 in the suite) or more than ordinary residential or two suites: the total price, commercial or company property rights:

Total price From May of this year, the deed tax exemption policy for the first purchase of houses below 90 square meters by agricultural households will be cancelled. 2. Seller: Business Tax and Additional Ordinary Residences:

If the total price * square meter (120 in the suite) is less than 2 years old, the full amount of business tax will be levied, and the full amount of business tax will be exempted. If the purchase of more than 144 square meters (120 in the suite) is less than 2 years, the full amount of business tax will be levied, and the difference between the sales income and the purchase price of the house for 2 years will be levied in the shirt hall. The surcharge refers to the urban construction tax and the local education fee surcharge.

3. Seller: Individual Income Tax Ordinary Residential: Total Price * 1% or (Total Price - Cost) * 20%; Gift or inheritance or extinction may be levied at (total price - original acquisition cost) * 20%; If the purchase has been completed for 5 years and is the only living house for the family, it is exempted.

2. The inherited house will be sold after five years.

The inherited property belongs to the second-hand house, and if it is re-approved, it is necessary to pay the individual income tax according to the calculation method of the individual income tax on the transfer of the second-hand house in the individual income tax law. The payment method is as follows: the amount of individual income tax payable on the transfer of second-hand housing = (**transaction total of second-hand housing - original registration of the property ** - related reasonable expenses) x 20%.

However, according to the individual income tax law, if the second-hand house meets the conditions of self-use for more than five years and is the only family living house, it can be exempted from individual income tax.

3. Do I need to pay taxes when I inherit a foreign inheritance?

Inheritance from a foreign country does not need to be taxed at home. Because there is no inheritance tax in our country at present, there is no inheritance tax in our country. According to the content of the "Letter on the Reply to Proposal No. 0107 of the Fifth Meeting of the Twelfth National Committee of the Chinese People's Political Consultative Conference" published by the Ministry of Finance, it can be known that China has never issued regulations or draft regulations related to inheritance tax, so there is no inheritance tax at present.