Do you have to pay more taxes when you buy a second home, and do you have to pay taxes when you buy

There is no need to pay more taxes for the second home, and when you buy a house, whether it is the first or second house, you have to pay the corresponding taxes. The tax to be paid for the second house is as follows: 3% of the deed tax, because it is 5/10,000 of the stamp duty for the second suite, 2% of the public maintenance ** or according to the local policy, there is no business tax and personal income tax for the first-hand house, and the second-hand house may have. Buying a second home is a second-hand house and needs to pay taxes including deed tax, business tax, personal income tax, land tax, and stamp duty.

According to the different circumstances of the house bought, the tax must be paid if it is not, and the buyer will pay it according to the regulations. The deed tax buyer shall pay 3% of the total transaction amount, and the first purchase of an ordinary house with an area of less than 90 square meters can be paid at a preferential rate of 1%, and the first purchase of an ordinary house with an area of more than 90 square meters including 90 square meters can be paid at a preferential rate of 1.5%. Personal income tax, which is levied at a fairly high rate of 20% of the transaction difference, is paid by the seller.

The only house in the full five is exempt, and the so-called full five is the only house in the house that has been completed for five years and the house is the seller's only house according to the family unit.

What to pay attention to when buying a second house.

1. Pay attention to bank loan regulations: If a buyer wants to buy a second house through a bank loan, it is best to learn more about the relevant regulations of the loan to buy a second house with the bank before buying a second house, including the interest rate of the first home loan, the interest rate of the second home loan, the interest rate of the new commercial house, the interest rate of the second-hand house, etc. Don't underestimate these points, which will determine how much you repay in the future, which will affect the quality of life in the future.

2. Understand the real estate regulations: If it is to buy a new house, some developers will also have restrictions on buyers to apply for loans, although in principle, buyers can choose any bank to apply for a loan to buy a house, but many developers have their own cooperative loan banks, and will be very reluctant to lend slow loans. Judging from the actual situation of real estate in various places, this method of provident fund loan is not very popular with developers, and it is recommended that loan buyers need to ask what type of loan they want to support, and which bank they cooperate with.

3. Be cautious when signing a house purchase contract: although the buyer who buys a second house has already had a house purchase experience, there will still be some details that may be ignored. Under normal circumstances, the developer (sales staff) will hand the customer a prepared contract, the contract will have many blank places, if you find blank places in the purchase contract, there are no supplementary clauses, you must remember to cross out.

There is no need to pay more tax to buy two sets, but to pay taxes in accordance with the regulations, buyers need to pay: 1. Deed tax, 1% for non-first-line households below 90 square meters, 2% for more than 90 square meters, and 3% for Beijing, Shanghai, Guangzhou and Shenzhen; 2. Stamp duty, contract **. Sellers are required to pay:

1. Individual income tax, 20% of the difference in house price or 1% of the total price; 2. Value-added tax, total, and ordinary residences for more than 2 years are exempted.

What to pay attention to when buying a second house.

1. Whether the second house can use the provident fund: According to the regulations of most urban provident fund management centers, it can be seen that under normal circumstances, when the buyer buys the first house, if the provident fund loan has been used, but the provident fund loan has not been paid off, when buying the second house, the buyer cannot use the provident fund to borrow or use the provident fund to repay the mortgage. However, if the buyer meets the local qualifications for buying a house, the CPF loan for the first home has been paid off when buying the second home, and the CPF loan for the second ordinary owner-occupied house can apply for a CPF loan.

2. Consult the lending bank in advance: Although the bank's loan regulations are implemented in accordance with national policies, there must be some subtle differences between different lending banks in the housing loan regulations. Before buying a house, it is best to consult with the local loan bank in detail, which mainly includes the interest rate of the first home loan, the interest rate of the second home loan, the interest rate of the new commercial house, the interest rate of the second-hand house, etc.

In addition, home buyers should also pay attention to whether the current bank loan policy is tight or loose, and when the loan policy is relaxed, it is easier to apply for a loan to be approved.

3. Understand the real estate situation in advance: Although it is simple to buy a new house nowadays, there are developers to help with various procedures, but at present, most developers have cooperative banks, and many developers are unwilling or even refuse to use provident fund loans for buyers. Therefore, before buying a house, buyers also need to ask what type of loan is supported by the real estate they are interested in, and which or which specific cooperative banks are there.

1. Deed tax: 1 5 of the house price (3 for an area of more than 144 square meters, and 1 for your house with an area of less than 90 square meters and the first house).

2. Transaction fee: 3 yuan per square meter.

3. Surveying and mapping fee: according to the specific provisions of each district.

4. Ownership registration fee and certificate collection fee: according to the specific provisions of each district, the general situation is within 200 yuan.

Provisional Regulations of the People's Republic of China on Deed Tax

Article 3 The deed tax rate shall be 3%-5%. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Article 4 The basis for calculating deed tax:

1) The transfer of state-owned land use rights, land use rights, and housing sales are transactions;

2) The gift of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land use right and the market for housing sales;

3) The exchange of land use rights and houses shall be the difference between the land use rights and houses exchanged.

If the transaction in the preceding paragraph is significantly lower than the market and there is no justifiable reason, or the difference between the land use rights and houses exchanged is obviously unreasonable and there is no justifiable reason, the expropriation authority shall verify and approve it with reference to the market.

Legal Analysis: Buying a second home is taxable. The specific taxes to be paid are as follows:

1. Deed tax: For ordinary residences, less than 90 square meters, the deed tax for the first house is 1%, and the deed tax for the second house is 3%. For ordinary houses, 90 square meters - 140 square meters, the deed tax for the first house is 3%, and the second house is 3%.

For more than 140 square meters (including 140 square meters), the deed tax is 3% for the first house and 3% for the second house.

2. Individual income tax:

The personal income tax levied on the purchase of a second home is 1%. If the individual transfers it for personal use for more than 5 years and it is the only residence of the family, it is exempt from individual income tax. However, if you buy a house again within one year, you will not be exempted from personal income tax.

3. Business tax:

If an individual sells a house that has been purchased for less than 2 years, the full amount of business tax will be levied. If an individual sells a house that has been purchased for more than 2 years, it is exempt from business tax.

Legal basis: Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 3 The real estate tax shall be calculated and paid according to the residual value of the original value of the real estate 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.

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

There is a tax on the second home. The tax payment for the second home is as follows:

1. Deed tax of the buyer's first house with an area of less than 90 square meters: 1% of the assessment**;

2. The first set of deed tax of the buyer with an area greater than 90 and less than 144 square meters is: assessed **;

3. Higher than the market guidance of the district**, with an area greater than or equal to 144 square meters, the buyer is not the deed tax of the first second property or the deed tax of more than two sets of real estate: 3% of the assessment**.

Notes:If you want to buy a second house, first of all, buyers need to understand how the specific time of the local real estate policy is stipulated, mainly to determine whether they have the local qualifications to buy a house, if you want to take out a loan to buy a second house, you need to understand the loan policy of the second house.

Understand the bank loan policy, including the first home loan interest rate, the second home loan interest rate, the new commercial housing interest rate, the second-hand housing interest rate, etc., you don't think that it is useless to understand the first home policy, maybe the second home you think actually belongs to the category of the first home.

The taxes and fees to be paid for the purchase of the first second-hand house are as follows: 1. In the case of the second house with deed tax, the deed tax shall be levied at a rate of 1% of the appraised value if the area is less than or equal to 90 square meters; If the area is more than 90 square meters, the deed tax shall be levied at the rate of 2% of the assessed value. 2. Land transfer fee The land transfer fee is generally paid by the buyer, regardless of whether the buyer is the first or second set, which is related to the house itself.

Generally, the land transfer fee must be paid when the housing reform house is listed, and the land transfer fee can only be paid once, and the land transfer fee is not required for commercial housing and stock housing. Generally, it is 1% of the assessed price, and the contract stamp duty rate is 5 yuan.

Take the current Shanghai policy as an example: the deed tax for the purchase of the first residential house is 1% (the area is less than or equal to 90 square meters.)5% (area greater than 90 square meters); 2 dwellings, regardless of size, are subject to 3% deed tax.

Note: The deed tax for non-residential or corporate purchases is 3%, regardless of the size of the area or the number of units).

Take Zhengzhou as an example: the deed tax for an area less than or equal to 90 square meters is 1% (the first set and the second set are the same); The area is greater than 90 square meters and belongs to the deed tax of the first house; The deed tax for a second home with an area greater than 90 is 2%. (Note:.)

The deed tax for non-residential or corporate purchases is 4%, regardless of the size of the area, no matter how many sets) The policy is different in each city, so there will be certain differences, but it is certain that the second set pays more tax than the first one.