What taxes do you have to pay to sell your house and how much does it cost?

The taxes that need to be paid when selling a house are personal income tax and land value-added tax. The specific amount to be paid should be calculated according to the attributes of the house, the area of the house, the age of the real estate certificate, etc., and there is no uniform amount.

The specific payment status is as follows:

1. Value-added tax. The seller's property right is exempted for 2 years, and if the purchase time is less than 2 years, it shall be paid according to the transaction price;

2. Individual income tax. If the original invoice is provided, it shall be multiplied by 20% according to the transaction price - related cost. If the original purchase invoice is not provided, it shall be paid at 1% of the transaction price.

If the house is acquired through inheritance or gift, the individual income tax shall be multiplied by 20% according to the proportion of inheritance and gift. The only home of a family that has been purchased for more than 5 years is exempt from individual income tax.

The precautions for selling a house are as follows:

1. If both parties decide to trade houses, they must pay a deposit to buy a house. The deposit is the money that the buyer pays to the seller to ensure that the contract is repeated, and it has the effect of the contract. If the buyer repents after receiving the deposit, he has the right to forfeit the deposit, otherwise if the seller repents, he must double the refund;

2. When signing the agreement, both parties need to pay attention to bringing the house book and the ID card of the property owner, and the seller and the property owner need to be present when signing the contract. During the review process, the buyer needs to do a qualification review to determine that he is qualified to buy a house. The seller also needs to do a house inspection to ensure that the property rights of the house are clear and can be listed and traded normally without mortgage seizure;

3. Once the online signing of the second-hand house is successful, the same set of ** cannot generate a sales contract again, and the house cannot be sold to others. Of course, after the general qualification review and housing verification are passed, you can sign online on the same day, and the buyer and seller can go to the housing and urban development commission where the property is located to issue a contract or entrust a local formal intermediary company to handle it on their behalf.

Article 10 of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax shall file a tax declaration with the in-charge taxation authority at the place where the real estate is located within 7 days from the date of signing the contract for the transfer of real estate, and pay the Land Appreciation Tax within the time limit approved by the tax authority.

Buying a house requires the payment of deed tax, repairs** and stamp duty. Deed Tax: 4 for ordinary residential, commercial or condominium.

Buyers should pay 2% of the purchase price.

1. Deed tax refers to a one-time tax levied on the property right assignee on the contract signed by the parties according to a certain proportion of the house price when the housing right is changed. It is a special tax levied on changes in real estate property rights.

2. Stamp duty is a tax levied on the establishment and receipt of certificates in economic activities and economic exchanges. Developers and buyers are required to pay 5/10,000 of the stamp duty each.

3. It is the maintenance of public facilities and public equipment (involving the common parts of the house such as exterior walls, roofs, sewers, water pipes, etc.). 2-3% of the total purchase price, 2% in most places.

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1. Selling a house requires paying taxes, and the taxes and fees that the seller should bear in the transaction include business tax, personal income tax, stamp duty, etc. Among them, business tax and personal income tax are the majority of the tax revenue, VAT is paid at a rate of 5%, and personal income tax is paid at 20% of the profit of real estate transactions or 1% of the house price. However, if it is a certain number of years of purchase and the only housing transfer, these two taxes can be reduced or exempted, and the value-added tax needs to be purchased for 2 years and the personal income tax for 5 years.

Value-added tax: If an individual sells a house purchased for less than 2 years, he or she shall pay VAT in full at a rate of 5%; Individuals who will purchase housing for more than 2 years (including 2 years) are exempt from VAT.

2. Individual income tax: For individual transfer intermediary fees, if the second-hand house is traded through an intermediary, it is also necessary to pay the intermediary fee. Generally, the transaction is charged 1 3 or 3, depending on the intermediary's fees.

Deed tax, deed tax for the first house: area of 90 square meters, deed tax rate of 1; The area is 90 square meters, and the deed tax rate is 1 5. Second Suite Deed Tax:

The area is 90 square meters, and the deed tax rate is 1; The area is 90 square meters, and the deed tax rate is 2. Note: In 4 cities including Beijing, Shanghai, Guangzhou, and Shenzhen, the deed tax rate for the purchase of ordinary housing is 3 for the purchase of the first house, and the deed tax rate for the purchase of the second house, non-residential, and non-ordinary residence is 3.

The income obtained from self-use for more than 5 years and the only living house of the family will continue to be exempted from individual income tax.

3. Urban construction tax and education surcharge: urban maintenance and construction tax, education surcharge and local education surcharge are exempted, because the basis of taxation is the value-added tax paid by taxpayers on the transfer of immovable property.

4. Stamp duty: Stamp duty is temporarily exempted on the sale or purchase of housing by individuals.

5. Land Appreciation Tax: Temporary exemption from land appreciation tax on the sale of housing by individuals.

To sum up, if the seller cannot provide a complete and accurate certificate of the original value of the real estate, the tax shall be assessed and levied at 1% of the income from the transfer of the house. Income derived from individual income tax that has been transferred for more than 5 years and is the only living house for the family can be exempted from individual income tax.

Legal analysis: the seller needs to pay VAT, personal income tax and stamp duty; Specifically: 1. VAT:

If an individual purchases a house for less than two years and sells it externally, the VAT shall be paid in full at the rate of 5%; Individuals who will purchase housing for more than two years (including two years) are exempt from VAT. 2. Individual income tax: 20% of the profit part of the real estate transaction or 1% of the house price is charged, and it is worth mentioning that the amount is the real estate certificate for five years and is the only rental house can be exempted from individual income tax.

3. Stamp duty: paid according to the full amount of the house.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: (1) For comprehensive income, the 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, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

The tax on the sale of the house includes 20% of the profit from the real estate transaction or 1% of the personal income tax on the price of the house; deed tax; stamp duty; transaction fees; surveying and mapping fees; Title registration fee; The difference in the value of the real estate certificate is less than 2 years).

Article 9 of the Deed Tax Law.

The tax liability of the deed tax shall be the date on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract.

Article 4 of the Provisional Regulations on Property Tax.

The tax rate of real estate tax is calculated and paid according to the residual value of the real estate, and the tax rate is;

If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

Article 1 of the Deed Tax Law.

Units and individuals who transfer the ownership of land and 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 this Law.

Article 3 of the Provisional Regulations on Real Estate Tax.

The property tax is calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government. If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

The taxes to be paid on the sale of a house are as follows:

1. Deed tax, according to the provisions of the national deed tax regulations, the deed tax shall be paid to the state for the purchase and sale of houses, and the standard for collection is 3%-5% of the transaction price of the house, all of which shall be borne by the buyer;

2. Stamp duty, stamp duty shall be paid to the buyer and seller of the house, and the stamp duty shall be affixed to the original of the house sale and purchase contract, and shall be paid according to the transaction price of the house;

3. Business tax: Within the territory of the People's Republic of China, units and individuals who transfer land use rights and sell immovable property are taxpayers of business tax, and the tax payable is 5% of the turnover of the transfer of land use rights, sale of immovable property and other attachments;

4. Units and individuals who pay value-added tax and business tax are taxpayers of urban maintenance and construction tax. The VAT and business tax actually paid by the taxpayer shall be used as the basis for tax calculation, and shall be paid at the same time as the VAT and business tax respectively. If the taxpayer is located in the urban area, the tax rate is 7% of the business tax amount, if the taxpayer is located in the county or town, the tax rate is 5%, and if the taxpayer is not located in the urban area, county or town, the tax rate is 1%;

5. Education surcharge, which is a surcharge levied by the state for the development of education and raising education funds, is based on the business tax amount, and the tax rate is 3%;

6. Land Appreciation Tax: Units and individuals who transfer state-owned land use rights, above-ground buildings and their attachments and obtain income shall pay Land Appreciation Tax, and the Land Appreciation Tax shall be subject to a four-level excess progressive tax rate;

7. Real estate tax, real estate tax is a tax levied on real estate located in cities, counties, organized towns and industrial and mining areas, and the basis of real estate tax is divided into residual value of real estate and rent.

Legal basisArticle 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

Property taxes are paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee.

The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 4. The tax rate of real estate tax is calculated and paid according to the residual value of the real estate, and the tax rate is; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

Legal analysis

The state has clear regulations on the taxes and fees to be paid for the sale and purchase of houses, but the specific amount to be paid should be calculated according to the house **, and there is no unified amount.

1. Business tax. According to the relevant laws and regulations of China, the transfer of purchased real estate shall be subject to business tax according to the standard of sales of real estate, that is, the tax rate is 5%.

2. Enterprise income tax. The income from the sale of real estate shall be incorporated into the total income of the current period to calculate and pay enterprise income tax. Taxable income = total income - non-taxable income - tax-exempt income - deductions - losses allowed to be made up in previous years.

3. Stamp duty. The stamp duty that a company needs to pay when selling a house is calculated on the basis of the amount stated in the taxable certificate.

4. Land Appreciation Tax. LAT is calculated on the basis of the value-added amount obtained by the taxpayer's ** commercial housing. The value-added amount is the balance of the income obtained by the taxpayer's ** commercial housing minus the amount of the deducted items.

The value-added amount does not exceed 50% of the amount of the deducted items. Tax payable = 30% value-added.

5. Urban maintenance and construction tax and education surcharge. Urban maintenance and construction tax payable = 7% of the actual business tax paid; Education Surcharge Payable = 3% of the actual amount of business tax paid.

6. Embankment protection fee. The levee protection fee varies according to the different tax standards of the nature of the enterprise, which is the payment of taxable income for domestic enterprises and the payment of taxable income for foreign-funded enterprises.

Legal basis

Article 4 of the Enterprise Income Tax Law of the People's Republic of China The tax rate of enterprise income tax is 25. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Article 3 of the Deed Tax Law of the People's Republic of China The deed tax rate shall be 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record. Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.