2022 new regulations on individual income tax on the sale of houses

The new regulations on individual income tax on the sale of houses in 2022 are as follows.

1. If it is a new house, you need to pay deed tax, maintenance ** and other expenses;

2. If it is a second-hand house, it is necessary to pay business tax, value-added tax, income tax, stamp duty and other taxes.

The deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rate varies in different provinces, municipalities and autonomous regions), and the deed tax to be paid for ordinary commercial housing is halved, i.e. Maintenance**: Charged based on the floor area multiplied by a certain amount.

Property management fee: paid after the house is delivered, and the specific grade rate shall be implemented according to the provisions of the local price department.

According to the provisions of the Individual Income Tax Law, the income obtained by the individual's own housing shall be subject to individual income tax according to the item of "income from property transfer".

1. The individual income tax levied on the income from the transfer of housing is based on the actual transaction** as the transfer income. If the housing transaction declared by the taxpayer is significantly lower than the market and there is no normal reason, the tax authorities have the right to verify the transfer income according to the relevant information, but the tax basis of each tax type must be consistent.

2. The taxable income of individual income tax on the income from the transfer of housing is calculated by the taxpayer by virtue of the purchase contract, invoice and other valid vouchers, and after being reviewed by the tax authorities, it is allowed to deduct the original value of the house from the income, the taxes paid in the process of transfer and related reasonable expenses.

3. The tax paid in the process of transfer refers to: business tax, urban construction tax, education surcharge, land value-added tax, stamp duty, etc. paid by taxpayers for the transfer of housing.

4. Reasonable expenses refer to: tax invoices, housing loan interest, handling fees, notary fees, etc., which are actually paid by taxpayers for decoration costs in accordance with regulations.

5. If the taxpayer fails to provide a complete and accurate voucher of the original value of the house, and cannot correctly calculate the original value of the house and the taxable income, the tax authorities may, in accordance with the provisions of Article 35 of the Law on the Administration of Collection, verify and levy the tax, within the range of 1%-3%.

6. Individual income tax is exempted for the income obtained from the transfer of personal use for more than five years and is the only living house of the family.

After the above calculation of the taxable income, the tax rate of 20% is applied to calculate the individual income tax payable.

Legal provisions on personal income tax on real estate.

In practice, the buyer pays the tax, and the seller transfers the tax to the buyer by inflating the house price! According to the five detailed rules of the state, housing will be exempted from 20% individual income tax depending on the situation. On January 1, 2017, the "National Five Articles" were issued, requiring that 20% individual income tax be levied on the income from the transfer of housing by individuals in accordance with the law.

Due to the unified collection of 20% individual income tax will greatly increase the transaction cost of second-hand housing, the local government in the implementation of the policy, if the implementation of "one size fits all" will undoubtedly hurt the rigid demand. Especially in a first-tier city like Beijing, there are very few new projects entering the market in the central urban area, and even if there are, the sales unit price is often so high that ordinary people simply cannot afford it. Therefore, second-hand housing has become the main force of real estate transactions in first-tier cities such as Beijing, and how to implement the detailed rules has also become the focus of attention of all parties.

The Ministry of Finance, the Ministry of Housing and Urban-Rural Development, and the State Administration of Taxation have basically reached a consensus on the implementation of the "National Five" rules, that is, in addition to continuing to implement the preferential policy of "individual housing for 5 years and exempting income from individual income tax for the sole housing transfer" issued in 2006, it is also expected to reserve a certain space for rigid demand in the market, and implement the collection policy in a targeted manner, and the specific measures will be formulated by the local government.

Judging from Beijing's implementation of the "five national rules", it can be said that the differential collection has been well reflected, and the focus of regulation and control is still on investment speculative demand.

If an individual sells a house, the balance of the transfer income after deducting the original value of the property and reasonable expenses shall be the taxable income, and the individual income tax shall be paid according to the item of "income from property transfer".

The new IIT policy for the sale of houses is the Deed Tax Law of the People's Republic of China, which came into effect on September 1, 2021.

First, the deed tax will be levied at a reduced rate of 1% for individuals who purchase a family-only house with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate;

Second, if an individual purchases a second improved house for a family with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

Third, taxpayers apply for new policies to enjoy preferential tax treatment.

Extended Materials. Deed Tax Law of the People's Republic of China

Article 3 The deed tax rate shall be 3 to 5 percent. 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.

Article 4 The basis for calculating deed tax:

1) The transfer of land use rights, the sale and purchase of houses, and the transaction determined by the contract for the transfer of land and housing ownership, including the price corresponding to the currency to be delivered and the goods in kind and other economic benefits;

2) The exchange of land use rights and houses is the difference between the land use rights and houses exchanged;

3) The donation of land use rights, housing gifts and other acts of transferring land and housing ownership without ** shall be approved by the tax authorities in accordance with the law with reference to the land use right and the market for housing sales.

If the difference between the transaction and the swap declared by the taxpayer is obviously low and there is no justifiable reason, the tax authorities shall verify and approve it in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

Article 9 The time of occurrence of the tax liability of 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 10 Taxpayers shall declare and pay deed tax before going through the formalities for registration of land and house ownership in accordance with law.

Article 11 After the taxpayer has handled the tax payment matters, the tax authorities 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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1. Calculated separately. The annual one-time bonus received by taxpayers in 2021 can be calculated separately without being included in the comprehensive income. To calculate the individual income tax of the year-end bonus separately, it is necessary to allocate the one-time bonus obtained throughout the year to each month, and then calculate the individual income tax according to the comprehensive income tax rate table after monthly conversion, and the specific calculation method is as follows:

Tax payable Annual lump sum bonus income divided by 12 months Applicable tax rate Quick deduction. The separate tax calculation method is a transitional tax calculation method for the implementation of tax reform, which is equivalent to a preferential tax policy, if the annual salary income is much higher than the year-end bonus, the taxpayer who chooses to calculate the tax separately will usually pay less individual income tax. However, it should be noted that from January 1, 2022, the individual income tax of the year-end bonus will no longer use the separate tax calculation method, which means that from next year, the year-end bonus obtained by taxpayers can only be included in the comprehensive income tax.

2. After the reform of China's tax law, the individual income tax paid by taxpayers is a prepaid tax, and the prepaid tax of the current year needs to be settled in the following year, and the prepaid tax will be refunded and compensated according to the final settlement result. Since the taxable scope of the year-end bonus is classified as income from wages and salaries, the year-end bonus obtained by taxpayers will also be included in the comprehensive income tax. The specific calculation method is as follows:

Tax payable (annual comprehensive income - tax threshold - special deduction - additional special deduction, etc.) Applicable tax rate Quick deduction.

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Summary. Good evening kiss, I'm Xiaodu, I'm happy to answer for you<>

The provisions of individual income tax on the sale of houses are as follows: 1. Individual income tax payable = taxable ** 1% (or %)The standard for the assessed collection rate of individual income tax on the transfer of individual housing in our city is: 1% for ordinary housing, 3% for non-ordinary housing or non-residential property, and 3% for auctioned property.

2. The income obtained by individuals from the transfer of houses for self-use for more than 5 years and is the only living house of the family is exempted from individual income tax. 3. For taxpayers who own their own houses and intend to repurchase a house at the market price within 1 year after the current house, the individual income tax payable by their current house can be exempted in whole or in part depending on the value of the new house.

2022 new regulations on individual income tax on the sale of houses

Good evening kiss, I'm Xiaodu, I'm happy to answer for you<>

The provisions of individual income tax on the sale of houses are as follows: 1. Individual income tax payable = calculated tax** 1% (or %)The standard for the assessed collection rate of individual income tax on the transfer of individual housing in our city is: 1% for ordinary housing, 3% for non-ordinary housing or non-residential property, and 3% for auctioned property.

2. The income obtained by individuals from the transfer of houses for self-use for more than 5 years and is the only living house of the family is exempted from individual income tax. 3. For taxpayers who own their own houses and intend to rent them to repurchase a house at the market price within 1 year after the current house, the individual income tax payable by their current house can be exempted in whole or in part depending on the value of the new house. What age.

The third point, I heard that there is an empty leakage method, to make a loss attack on the list of interest paid by the current ** house, and the real estate transaction center can be exempted from income tax for a mountain brother, is there such a thing?

At present, I am the only one on May Day.

Not uniquely. There's no such thing as kissing.

If you don't pay 1% of the total amount, you can choose to pay 20% of the difference.

Kiss and guess the lead can be used, and the buyer can choose by himself. Generally, when the property is transferred, the Housing Authority will ask the buyer to fill in the form and choose the method of calculating the individual income tax. After selection, the individual income tax will be calculated and paid according to the selected method.

Does it have anything to do with the buyer's payment of personal income tax when the seller pays personal income tax?

Personal income tax should be paid by the seller and has nothing to do with the buyer.

I chose to pay 20% of the difference, and gave me the calculation method.

The calculation of the 20% tax rate applies to the income from interest, dividends and bonuses; income from the lease of property; property transfer to the bureau to let the proceeds; Incidentally. The formula for calculating the 20% tax rate on interest, dividends and bonuses is: tax payable = 20% of each income.

The formula for calculating the 20% tax rate on property lease income is: tax payable = (income per (month) - allowable deductions - repair costs - 800) 20%; Or: Assault Tax Payable = (Income per Month - Allowable Deductions - Repair Costs - 800) (1-20%) 20%.

The formula for calculating the 20% tax rate on income from property transfer is: tax payable = (total amount of income - original value of property - reasonable expenses) 20%. The formula for calculating the 20% tax rate on incidental income is:

Tax payable = 20% of each income.