How to calculate the tax on the sale of a house, and how to calculate the tax on the sale of a house

Taxes on the purchase and sale of a home.

1. Buyer: house registration fee: 80 yuan set, handling fee: 3 yuan square meter, stamp duty: yuan certificate, deed tax: 1% for the first time buyer, non-first house purchase.

2. Seller: business tax: or price difference or exemption, personal income tax: 1% or exempt, land income: 1%, handling fee: 3 yuan square meters, stamp duty: .

1. If an individual purchases a house for less than 5 years and is listed and traded, the business tax shall be levied at the full amount; If an individual purchases a single house with a construction area of less than 120 square meters for more than 5 years, it is exempt from business tax, and if an individual purchases a single house with a construction area of more than 120 square meters for more than 5 years, the business tax will be levied according to the difference.

2. Individual income tax shall be levied at 1% of the full amount for the transfer of public housing, poverty-relief project housing, fund-raising housing, housing for housing projects, affordable housing and demolition and resettlement housing; For the transfer of housing purchased by individuals through other forms, individual income tax shall be levied at 2% of the full amount; However, the income obtained by the individual from the transfer and purchase time of more than 5 years and the only house of the family is exempt from individual income tax; For the transfer of non-residential houses owned by individuals, individual income tax is levied at 20% of the difference.

3. 1% of the land income is levied on the transfer of public housing.

The calculation of taxes on the sale and purchase of a house includes: the deed tax; stamp duty; $3 flat transaction fee; surveying and mapping fees for yuanping; 200 yuan ownership registration fee; The difference in the price of the real estate certificate is less than 5 years) business tax, 20% of the profit of the real estate transaction or 1% of the personal income tax of the house price.

[Legal basis].Article 3 of the Individual Income Tax Law.

Personal Income Tax Rate:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Article 3 of the Provisional Regulations on Deed Tax.

The deed tax rate is 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.

Buyer: 1. Deed tax: 3% of the total house price (ordinary residential) non-ordinary residential 2. Transaction fee:

Yuan Floor Area 3, Contract Stamp Duty: Total House Price 4, Intermediary Fee: 1% Total House Price 5, Warrant Stamp Duty:

5 yuan 6, registration fee: 80 yuan 7, picture fee: 25 yuan If you need a loan:

Mortgage registration fee provident fund 100 yuan, commercial or portfolio loan 200 yuan. To notarize: Sales contract notarization of the following total room price.

Mortgage contract Notarized loan amount Seller: a. Ordinary residential 1. Business tax exemption for five years The total price of the house less than five years 2. Transaction fee: yuan Construction area 3. Contract stamp duty:

0.% Total house price 4, personal income tax for five years and the only residential property is exempt. Less than five years difference 20% or 1% of the total price 5, intermediary fee 1% of the total price of the house b, non-ordinary residential 1, five years of the difference between the purchase and sale of the total price of the house less than five years 2, transaction fee:

Yuan Floor Area 3, Contract Stamp Duty: Total House Price 4, Individual Income Tax After five years and the only residential property is exempted. Less than five years difference 20% or total price 2% 5, LAT Total house price less than three years Old three years less than five years Total house price 6, intermediary fee 1% Total house price Three standards for ordinary houses (need to be met at the same time) 1. The floor area ratio of the house is above 2. The construction area of a single set is less than 140 square meters 3. The unit price of the inner ring is less than 17,500 yuan, square meters The unit price outside the inner ring road and the outer ring road is less than 10,000 yuan, square meters The unit price outside the outer ring road is less than 7,000 yuan and square meters.

Otherwise, the tax will also be calculated according to the non-ordinary residence. To sum up, whether it is a new house or a second-hand housing transaction are subject to pay a certain amount of taxes, generally the taxpayer in the housing transaction is the seller's person, because they have obtained the transaction, due to the elasticity of supply and demand, so the taxpayer and the taxpayer may be inconsistent, only after understanding the relevant requirements, will avoid unnecessary losses.