What are the taxes and fees for selling a house?

First, the type of housing of **.

1. **Ordinary residence: if it is five years old and unique, there is no relevant tax and fee; If you are not the only one after five years, you only need to pay 1% of personal income tax; If it is not for five years, whether it is the only one or not, it should pay business tax and personal income tax of 1%.

2. **Non-ordinary residential: the only one that has been bought and sold at the contract price for five years has to pay relevant business tax, but there is no personal income tax; After five years, in addition to the business tax with the difference, there is also a 2% personal income tax; Of course, if it is less than five years, whether it is the only one or not, you have to pay the full amount of business tax and 2% personal income tax.

Second, the specific calculation method.

1. Second-hand deed tax: within the flat of the house price, the first set, 1%; 90-143 square meters, the first set; 144 square meters or more or two sets, 3%. )

2. Second-hand housing ownership registration and certificate collection fee: according to the specific provisions of each county and district, the general situation is less than 200 yuan.

3. Individual income tax on second-hand housing: 20% or 1% of the profit from real estate transactions (the income obtained by the property owner from the transfer for personal use for more than 5 years and the only living house of the family can be exempted from individual income tax.)

1. Value-added tax: If an individual purchases a house for less than two years and sells it externally, he or she shall pay the VAT in full at the rate of 5%; Individuals who will purchase housing for more than two years (including 2 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 housing can be exempted from individual income tax;

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

4. Transaction fee: the total area of the house * 3 yuan per square meter;

5. Additional education fee: 2% of business tax;

6. Urban construction fee: 7% of the business tax;

7. Intermediary fee: generally 2% to 3% of the house price (the buyer and seller share it, of course, if there is no intermediary used, there will be no intermediary fee).

2. What preparations need to be made before selling a house.

1. Prepare the necessary documents, such as the identity document and copy of the property owner, the real estate certificate and land use certificate of the house.

2. Prepare relevant materials, such as supporting materials, notarization materials, and other materials about the property that can be bought and sold. The supporting materials can be prepared after the agreement is reached, but it is necessary to know the type and function of the materials in advance. Notarized materials need to be handled before the transaction, such as notarization materials and certificates for entrusting the sale of the house.

3. The cost budget generated in the transaction process needs to be budgeted in advance. Making a budget allows you to control your expenses during the trading process. For example, if the property right of the house does not reach the two-year or five-year period, you need to pay taxes, personal income tax, etc.

Most of the other fees are now paid by the purchaser of the house, but they do not have to be paid by the buyer, so this part of the cost must also be calculated.

4. Sign a formal purchase contract, and the things that are not perfect in the contract can be recorded and entered in the compensation agreement. The purchase contract is a guarantee for the transaction between the two parties.

Through the above introduction, we have an understanding of what taxes to pay when selling a house, whether it is a transaction by yourself or through an intermediary to buy and sell a house, these fees must be paid, if there is anything you don't understand, you can also consult the local real estate management or tax department, and prepare the relevant information and funds in advance to ensure the smooth progress of the transaction.

The business tax shall be calculated and paid according to the agreed house transaction**. The business tax is calculated and paid according to the tax item of "sale of immovable property", and the applicable tax rate is 5%. From June 1, 2005, if an individual purchases a house for less than two years and changes hands, the business tax shall be levied on the full amount of the income from the sale of the house obtained by the individual at the time of sale; If an individual purchases an ordinary house for more than two years (including two years) and changes hands, the business tax shall be exempted at the time of sale; If an individual purchases a non-ordinary house for more than two years (including two years) and changes hands, the business tax shall be levied on the difference between the income from the sale of the house and the price of the house purchased at the time of sale.

The criteria for ordinary housing that can be exempted from business tax at the time of sale: (1) the floor area ratio is above (plot ratio = floor area floor area); (2) The area of a single dwelling is less than 144 square meters; (3) The sales ** shall not be higher than the average of the same region** within the times. 2. It is necessary to pay urban maintenance and construction tax and education fee surcharge.

3. Stamp duty must be paid, and the applicable tax rate is 5/10,000. 4. Since the ** house is an act of transferring real estate for compensation, it is also necessary to calculate and pay LAT according to the income obtained from the ** house. If an individual transfers his or her original self-used housing due to job transfer or improvement of living conditions, he or she shall be exempted from LAT if he or she has lived for five years or more after reporting and approving to the tax authorities; For those who have resided for three years but less than five years, the LAT shall be reduced by half; Those who have resided for less than three years shall be subject to LAT in accordance with regulations.

5. After deducting the original value of the house, reasonable expenses and the above-mentioned taxes and fees, it is the taxable income obtained by the individual's ** house, and the individual also needs to calculate and pay the individual income tax at the rate of 20% applicable to the income from property transfer.

Legal basis: Article 3 of the Deed Tax Law of the People's Republic of China stipulates that the deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people of the provinces, autonomous regions and municipalities directly under the Central Government within the range of the tax rate or celebration provided for 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 National 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.

Note: This law will come into force on September 1, 2021. The Provisional Regulations of the People's Republic of China on Deed Tax, promulgated on July 7, 1997, shall be repealed at the same time.

Article 15 of the Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax The VAT rate: (1) If a taxpayer has a taxable act, the tax rate shall be 6 except for the provisions of subparagraphs (2), (3) and (4) of this article. (2) Providing transportation, postal services, basic telecommunications, pre-distressed construction, and real estate leasing services, selling immovable property, and transferring land use rights, with a tax rate of 11%.

3) Provision of tangible movable property leasing services, with a tax rate of 17%. (4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 16 of the Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax The value-added tax collection rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.

Legal analysis: deed tax (paid by the seller, the family purchase of the first or second house of less than 90 square meters will be charged at 1% of the transaction price, the family purchase of the first house of more than 90 square meters will be charged according to the transaction price, the family purchase of the second house of more than 90 square meters will be charged according to the transaction price, the family purchase of the second house of more than 90 square meters will be charged at 2% of the transaction price, and the family purchase of more than three houses will be paid at 3% of the transaction price); Value-added tax (exempted for two years, if the purchase time is less than 2 years, it will be paid according to the transaction price); Land Appreciation Tax (temporary exemption for housing); Individual income tax (if the original invoice of the original purchase invoice is not provided, it shall be paid according to 1% of the transaction price).

Legal basis: Article 595 of the Civil Code A sales contract is a contract in which the seller transfers the ownership of the subject matter to the buyer and the buyer pays the price.

Article 596 of the Civil Code: The content of a sales contract generally includes the name, quantity, quality, price, performance period, place and method of performance, packaging method, inspection standards and methods, settlement methods, words used in the contract and its effectiveness, and other clauses.

Article 597 of the Civil Code: Where the ownership of the subject matter cannot be transferred because the seller has not obtained the right of disposition, the buyer may terminate the contract and request the seller to bear the liability for breach of contract. Where laws or administrative regulations prohibit or restrict the transfer of subject matter, follow those provisions.

Article 598 of the Civil Code: The seller shall perform the obligation to deliver the subject matter to the buyer or deliver the documents for the extraction of the subject matter, and to transfer the ownership of the subject matter.

Article 599 of the Civil Code: The seller shall, in accordance with the agreement or trade customs, deliver to the buyer the relevant documents and materials other than the documents for the extraction of the subject matter.

Legal analysis: to pay for the sale of a house: value-added tax, if an individual buys a house for less than two years, the VAT shall be paid in full according to the levy rate of 5%, and if an individual will purchase a house for more than two years (including 2 years) for external sales, it will be exempted from VAT; Individual income tax is charged at 20% of the profit from the real estate transaction or 1% of the house price; Stamp duty is paid in full according to the price of the house.

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.

Legal basis: Article 3 of the Interim Regulations of the People's Republic of China on Real Estate Tax shall be 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 real estate is rented, the rental income of the real estate shall be used as the basis for calculating the real estate tax.

1. Deed tax (paid by the seller, the family buys the first or second house of less than 90 square meters according to 1% of the transaction price, the family buys the first house of more than 90 square meters, collects it according to the transaction price, the family buys the second house of more than 90 square meters and pays 2% of the transaction price, and the family buys more than three houses according to 3% of the transaction price).

2. Value-added tax (exempted for two years of housing, and paid according to the transaction price if the purchase time is less than 2 years).

3. Land appreciation tax (temporary exemption for housing).

4. Individual income tax (if the original invoice is provided, it shall be 20% according to (transaction price - related costs); 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 donation, the individual income tax will be 20% according to the proportion of inheritance and gift (transaction price - related costs).

Civil Code of the People's Republic of China

Article 595:A sales contract is a contract in which the seller transfers ownership of the subject matter to the buyer and the buyer pays the price.

Article 596:The contents of a sales contract generally include the name, quantity, quality, price, time limit for performance, place and method of performance, packaging method, inspection standards and methods, settlement method, words used in the contract and its effect, and other clauses.

1. Individual income tax: 20% of the profit of the real estate transaction or 1% of the house price (the real estate certificate can be exempted if it is the only house for five years);

1) Deed tax; For first-time buyers of less than 90 square meters, 1% shall be paid; 90 to 140 square meters according to the room rate; More than 140 square meters shall be paid at 3% of the house price, which shall be borne by the buyer;

2) Business tax: the property right of the house is exempted for five years, and the seller shall bear the price of the house if it is not more than five years;

3) Land Appreciation Tax; If the property right has been obtained for five years, it will be exempted, and if it has not exceeded five years, it will be paid at 1% of the house price and borne by the seller;

4) Income tax: Exemption for five years of property rights, less than five years of payment at the rate of 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax) shall be borne by the seller;

5) Housing transaction fee; According to the building area of 6 yuan square meters, both parties shall bear the responsibility;

6) Housing property registration fee: RMB shall be borne by the buyer;

7) Housing appraisal fee; Pay according to the assessed amount;

8) Housing transfer fee, business tax: full amount of real estate certificate less than 5 years old).

How to calculate the transfer fee of the second-hand house.

1. Business tax.

The tax rate is 5%. For the sale of second-hand houses less than 5 years old, the corresponding business tax shall be levied, and the business tax shall be levied in full according to the income from the sale of the house; Ordinary housing for more than 5 years (including 5 years) can be exempted from business tax when it is sold externally, and if it is sold for more than 5 years (including 5 years), business tax will be levied on the difference between the sales income and the purchase price of the house.

2. Deed tax. If the ordinary house is the transaction price, the non-ordinary house is 4% of the transaction price.

3. Individual income tax shall be levied in the following manner:

The balance of the transfer income after deducting the original value of the property and reasonable expenses is the taxable income of individual income tax, and the tax rate is 20%.

If the individual 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 obtained by an individual from the transfer of a house for self-use for more than 5 years and is the only living house of the family can be exempted from individual income tax.

4. Stamp duty.

When an individual is in the ** house, the buyer and the seller need to pay stamp duty at the rate of 5/10,000 respectively, and the buyer also needs to pay a stamp duty of 5 yuan according to the tax item of "right license".

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3? The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Fourth? Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.