I have a 114 square meter house, and I have obtained a double license last year, and now I have to p

If it is the seller's only residence for two years, only the deed tax needs to be paid (the state stipulates that it is paid by the buyer, and if the buyer buys a house other than the first house, the deed tax is 3%).

If the seller is not the sole residence for two years, it needs to pay 1% personal income tax (the state stipulates that it is paid by the seller, but now it is actually passed on to the buyer to pay.)5% deed tax (the state stipulates that it is paid by the buyer, if the buyer buys a non-first home, the deed tax is 3%; The property area is more than 144 square meters, and the deed tax is also 3%).

If it is less than two years old (regardless of whether it is the seller's only residence or not), it is required to pay 1% personal income tax (the state stipulates that it is paid by the seller, but now it is actually passed on to the buyer).6% business tax (the state stipulates that it is paid by the seller, but now it is actually passed on to the buyer.)5% deed tax (the state stipulates that it is paid by the buyer, if the buyer buys a non-first home, the deed tax is 3%; The property area is more than 144 square meters, and the deed tax is also 3%).

It is recommended that you trade after two years, and you can be exempted from business tax.

Taxes and fees for second-hand housing transactions:

1. Deed tax (paid by the buyer):

Under normal circumstances, a one-time purchase of less than 90 square meters will be levied at a tax rate of 1%, 90-144 square meters, and 3% above 144 square meters; The second home purchase is 3%, regardless of area.

2. Business tax (paid by the buyer):

The tax rate is levied. Individuals who purchase ordinary residential buildings for more than 2 years (including 2 years) are exempt from business tax.

3. Individual income tax (paid by the buyer).

Verification and collection method: payable individual income tax Tax** 1% (or %) The standard for the verification and 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.

For individuals who transfer it for personal use for more than 5 years and are the only residence of the family, they are exempt from individual income tax.

4. Stamp duty (both the buyer and the seller.)

5. Land Appreciation Tax:

Amount of LAT payable Tax** Approved levy rate. The approved collection standard of LAT in our city: 10% for shops, office buildings and hotels, and 5% for other non-residential properties.

6. Registration fee:

The fee for individual housing registration is 80 yuan per piece; The registration fee for non-residential housing is 550 yuan per piece.

7. Real estate transaction fee.

The real estate transaction fee for newly built commercial housing shall be charged at 3 yuan square meter and shall be borne by the transferor.

The real estate transaction fee for affordable housing is halved and borne by the buyer.

In other cases, the real estate transaction fee will be charged at 6 yuan per square meter, and both parties shall bear 50%.

The second-hand house fee of 12 square meters for two years after buying 1.3 million certificates is as follows:

1. Surveying and mapping fee yuan squared, buyer.

2. The appraisal fee is allowed to float), the buyer;

3. The deed tax assessment amount is within 90 square meters for the first time and within 140 square meters, and more than 140 square meters or 3% for the first time, which shall be paid by the buyer.

4. The income tax shall be borne by the seller at 1% of the full amount, and the only housing shall be exempted for two years.

5. The transaction fee is 6 square meters, both sides.

6. The cost of production is 80 yuan, and the buyer (stamp duty of the production cost is 5 yuan) buyer.

7. The business tax paid by the seller can be reduced or exempted for two years for ordinary housing.

The transfer of second-hand housing is charged according to the guide price of the local tax, according to the following proportions:

below 90 square meters, deed tax 1%, above 90 square meters, deed tax;

VAT is about to be reduced or reduced after 2 years;

1% personal income tax, which can be reduced if it has been certified for 5 years and is the only housing of the owner;

The above is the first suite, the area of the second suite is less than 90 square meters, the deed tax is still 1%, 2% above 90 square meters, and the others are the same; For three suites or more, the deed tax will be charged at 3%.

The transfer of second-hand housing requires the buyer and seller to bring the original and copy of the ID card, household registration book, marriage certificate, real estate certificate, land use certificate or real estate certificate to the housing authority to sign the sales contract, and then pay the deed tax at the local tax, and finally complete the transfer at the real estate registration center.

According to the provisions of Document No. 23 of 2016, the deed tax is levied at a reduced rate of 2% for the purchase of a second house with an area of more than 90 square meters.

Deed tax payable = 2% of the total purchase price (1+9%)

1,110,000 (1+9%) 2%=RMB.