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The combined taxes for buyers and sellers of second-hand condominiums are around 30% of the total transaction price.
The seller pays 5% VAT
The stamp duty of 7% of the urban construction tax, 3% of the education surcharge and 2% of the local surcharge is calculated on the basis of the VAT payable.
LAT is levied according to the value-added range (this tax is relatively high), individual income tax = (total transaction price - total original purchase price - reasonable expenses) 20%, and the buyer has to pay 4% of the deed tax and 5/10,000 of the stamp duty.
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Generally, the down payment ratio of second-hand apartments is about 20%-30%. According to the policy, the down payment ratio of the hand-held apartment can be purchased according to the down payment ratio of 30% of the first second-hand house, and the relevant personnel can also apply for the remaining 70% of the loan. Generally speaking, the relevant personnel can negotiate with the seller to affirm the down payment ratio of the second-hand housing loan, which is generally about 2-3 percent.
For detailed down payment ratios for second-hand housing loans, you can refer to these two situations. The first of the down payment ratio of second-hand housing apartments is that if the previous home has paid off the mortgage or does not need the buyer to share the relevant loan, and the buyer's qualification is very good, and the second-hand housing loan can also be obtained 8 percent, then only 2 percent of the second-hand housing loan down payment is required.
The second situation in the down payment ratio of second-hand housing apartments is that if the previous home does not pay off the loan, and at the same time asks the buyer to repay the loan, then it should go through the process of funds, and then make a down payment of 3% of the second-hand housing loan. What are the important contents of the down payment ratio of second-hand housing apartments? If the buyer has more funds and can also pay the house in a lump sum, then there is no need to pay a down payment for the second-hand house.
The proportion of down payment for second-hand apartments is not static, and the down payment ratio of different loan methods is different in different regions, because each region is different, and the relationship between the real estate and the provident fund management center is different, so the down payment ratio is also different.
Is it cost-effective to buy a second-hand apartment.
1. Apartment hardware:
Although the apartment occupies the advantage of convenient transportation and developed commercial location, it is relatively lower than the residence, and the purchase threshold is not high, and it is not affected by factors such as household registration, but because of the "congenital factors", the general apartment type and lighting are not as good as the residence, and it is difficult to achieve north-south transparency, or all-bright house. Moreover, most of the apartments are often multi-family or even more than a dozen households, and the living density is very high, which leads to more time when waiting for the elevator during the morning and evening rush hours.
2. Cost-effective:
The shared area of the apartment is generally between 25% and 30%, that is to say, if we buy an apartment with a construction area of 60 square meters, the area of the suite may only be 42-45 square meters, which is relatively cost-effective. In addition, most of the apartments are built on commercial land, and water and electricity are charged according to commercial standards, which is much higher than the charges for water and electricity for residents, and the property fees of apartments are relatively high, and the overall cost of living will not be low.
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Hello, the taxes and fees for second-hand housing apartments are:
1. Individual income tax.
Paid by: Seller.
Levy standard: personal income tax = 1% of the total price of the house or 20% of the difference
Exemption: The real estate certificate (deed tax payment invoice) is more than 5 years old and is the only home of the family.
2. Deed tax. Payer: Buyer.
Collection standard: ordinary houses, the only house of a family, with an area of 90 square meters, and the deed tax is 1% of the house price; 90 square meters and 144 square meters, the deed tax is 3% of the house price.
For non-ordinary housing, non-family sole housing, and commercial investment properties (shops, office buildings, business apartments, etc.), the deed tax is 3% of the total house.
3. Business tax.
Paid by: Seller.
Collection standard: If the real estate certificate is less than 2 years, the business tax is the house payment.
If the real estate certificate is more than 2 years old and the area is greater than 144, the profit part of the real estate transaction must be paid; Area 144 exempt.
Exemption: 2 years of real estate certificate, area 144.
The second-hand housing business tax reform is expected to be implemented this year.
4. Stamp duty.
Payer: Buyer and seller.
Calculation method: stamp duty = tax**
Levy Criteria:
Exemptions: Stamp duty is temporarily exempted on the sale or purchase of housing by individuals.
5. Land Appreciation Tax:
Calculation method: LAT payable = tax calculation** Approved levy rate.
Levy standard: 10% for shops, office buildings and hotels, and 5% for other non-residential properties. (Standards vary from city to city).
Exemption: Individual sales of housing are temporarily exempted from LAT levy.
6. Registration fee.
Collection standard: 80 yuan per piece of individual housing registration (including the cost of land use right certificate); The registration fee for non-residential housing is 550 yuan per piece.
Hope it helps.
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When buying an apartment, you need to pay attention to property rights and taxes. How to calculate the transaction tax of second-hand apartments? PChouse will take you to find out.
The transaction tax on second-hand housing of apartments should be divided according to the specific property rights of the apartment. Therefore, to calculate the tax on the apartment, you must first figure out the age of ownership of the apartment. For condominiums, the general tenure is 50 years, while for dwellings is 70 years, but there are special cases of 70-year condominiums.
So: if it is a 70-year property right apartment, the tax is the same as that of ordinary commercial housing, and if it is a 50-year property right, the tax is the same as that of commercial housing.
Take the common 50-year condominium as an example, the tax types and calculation methods are as follows:
1. Business tax: (Shen ** - original value)*;
2. Individual income tax: (Shen ** - original value)*;
3. Stamp duty: Shen ***;
4. Deed tax: full amount of deed tax * 3%;
5. Land Appreciation Tax: Value-added amount * tax rate (tax rate: 30%-60%) value-added amount = Shen ** - deduction of item gold Deduction of item gold = original value + original deed tax + current business tax + incremental amount = 5% of the original value of the number of years (3 years and 8 months calculated as 3 years) Tax rate = value-added amount Deduction of item gold.
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Summary. How to calculate VAT on second-hand apartments.
The following is the method of calculating other taxes for second-hand apartments: 1. Stamp duty: paid according to the total purchase price of the current purchase, that is, the tax bureau verifies the price*.
Both the buyer and the seller need to pay) 2. Deed tax: Regardless of whether an invoice is provided, the deed tax of the apartment is generally paid according to the total purchase price of the current purchase, that is, 3% of the price verified by the tax bureau. (Buyer pays) 3. Individual income tax:
Pay 20% of the difference, that is, (tax bureau verification price - first invoice price) * 20%. (Paid by the seller) 4. Land value-added tax: 30%-60% value-added tax will be levied on the value-added part according to the value-added amount of blind rock land.
Seller pays): The part of the value-added amount that does not exceed 50% of the amount of the deductible item will be taxed at a rate of 30%. The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items and does not exceed 100% of the amount of the deducted items.
The tax rate is 50% for the part of the value-added amount that exceeds 100% of the amount of the deducted items but does not exceed 200% of the amount of the deductible items. The tax rate is 60% for the part of the value-added amount exceeding 200% of the amount of the deductible item. I hope mine is helpful to you and I wish you a happy life <>
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Summary. The calculation of taxes and fees for second-hand apartments is more complicated, including: land value-added tax = transaction price *, personal value-added tax = price difference *, individual income tax = transaction price * 1% or price difference * 20%, deed tax = total price * 3%.
The calculation of taxes and fees for second-hand apartments is more complicated, including: land appreciation tax = transaction price *, personal value-added tax = price difference*, individual income tax = transaction price * 1% or price difference * 20%, and positive tax = total price * 3%. Tan Qing trembled.
For example, the transaction price is 1.5 million yuan, and the purchase price is 1 million yuan for a second-hand apartment.
Tax and travel fee = land tease VAT + personal VAT + Liang finger tax + deed tax = 1.5 million + 10,000 + 10,000 + 10,000 + 10,000 = 10,000.
Then, the amount of taxes and fees that need to be paid for this second-hand apartment is 10,000 yuan.
The stamp duty is 3/10,000 of the transaction price.
The tax on second-hand apartments is the sum of land value-added tax, personal value-added tax, individual income tax and deed tax.
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1. What are the regulations on the transaction taxes and fees of second-hand apartment houses?
Sell the fierce burning chaos party:
1. Business tax and its surcharge: (contract price - purchase price);
2. Land tax: (contract price - ** price - ** deed tax - business tax - natural tax) coefficient;
Note: 1) Natural tax amount = 5% of the price of the house (calculated according to the full year of the time recorded in the property certificate).
2) Coefficient: (contract price - ** price - ** deed tax - business tax) ** price < 50%, coefficient 30%; 50% < (contract price - ** price - ** deed tax - business tax - natural tax amount) ** price < 100%, coefficient segment 40%;
3. Individual income tax: (contract price - ** price - ** deed tax - business tax) 20%;
4. Stamp duty: 5/10,000 of the contract price; 5. Appraisal fee: 3/1000 of the contract price.
Buyer: 1. Deed tax: 3% of the contract price;
2. Transaction fee: The contract price is yes, it is 1/1000, 1 million contracts, and the transaction fee is 2,500 yuan, and it is unilaterally issued by the next family);
3. Stamp duty: 5/10,000 of the contract price.
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For apartment second-hand housing transactions, the taxes and fees that need to be paid include: stamp duty, personal income tax, deed tax, business tax, etc.
1. Stamp duty.
It is the transaction price of the apartment house.
2. Individual income tax.
The tax rate is 20% of the selling price after deducting the acquisition cost.
3. Deed tax. It is 3% of the transaction price of the house.
4. Business tax.
If it is the transaction price of the apartment, but if you have lived in it for 5 years, you can be exempted from paying it.
Apartment second-hand house delivery including easy transfer process:
1. It is recommended that buyers clarify their purchase needs and choose a reputable large-scale real estate agency to choose a house.
2. After selecting the house, sign the "Tripartite Agreement" with the real estate company and the homeowner and pay the deposit.
3. The buyer, the homeowner and the intermediary company met, and the two parties signed the "Real Estate Sale and Purchase Contract" under the supervision of the company, and the buyer handed over the first installment of the house payment to the homeowner and the first fee to the intermediary company on the agreed date, and the intermediary company began to handle the loan procedures for the buyer. Once the loan is approved for disbursement, the transfer process begins.
4. According to the requirements of property transfer registration, the buyer and seller need to prepare the required materials for the transfer.
5. The full-time transferor of the intermediary company shall bring the buyer and the homeowner and relevant information to the local taxation bureau to go through the tax verification and payment procedures. If it can be listed for trading, the local taxation bureau will issue a list of deed tax and business tax, which will be paid by the buyer and the homeowner on the same day, and the local taxation bureau will issue a tax receipt.
6. Under the leadership of the transferor, the buyer and the owner go to the real estate transaction center to go through the registration and tax payment procedures. The buyer and the homeowner submit the deed tax, business tax receipts and the documents required for the transfer of ownership by both parties respectively, fill in the "Application for Registration of Transfer of Housing Ownership", receive the acceptance notice, and make up the stamp duty on the house.
7. The intermediary leads the new owner and the old owner to hand over the property, that is, to settle the water, electricity, gas, cable TV and other expenses in the house, and at the same time conduct the final inspection of the furniture.
8. After 20 working days, the transferor will notify and lead the new owner to the real estate transaction center to collect the new real estate certificate, and at the same time notify the former owner to prepare to receive the house payment. At this point, the transfer procedures for the purchase of a second-hand house have been completed. <>
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