When buying a second house, what taxes do you need to pay for the new house?

To apply for a real estate certificate, pay the deed tax, house maintenance, and the production cost of the real estate certificate of 80 yuan according to the regulations.

Deed tax: Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions (CS 2016 No. 23):

1. Deed tax policy.

1) For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

b) for individual purchases of familiesIf the second set of improved housing is 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

A second improved home for a family is a second home for a family that already owns a home and buys it.

Home Repairs**:

According to the provisions of Order No. 165 of the Ministry of Construction and the Ministry of Finance "Measures for the Management of Special Residential Maintenance Funds":

The owners of commercial residential buildings and non-residential owners shall deposit special residential maintenance funds according to the construction area of the property they own, and the amount of special residential maintenance funds deposited in the first phase per square meter of construction area shall be 5% to 8% of the cost per square meter of local residential construction and installation projects.

The competent departments of construction (real estate) of the people's governments of municipalities, cities and counties shall, according to the situation of the region, reasonably determine and announce the amount of special maintenance funds for the first phase of residential buildings per square meter of construction area, and adjust them in a timely manner.

Buy a 90 square meter second-hand house, in this case you need to pay taxes:

1. Deed tax: 3% for the house (3% for the area of more than 144 square meters, 1% for the area of your house under 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.

It's not just the people who buy the house that need to pay taxes, but the people who sell the house also have to pay taxes.

1. Transaction fee: 3 yuan per square meter.

2. Business tax: price difference * real estate certificate less than 5 years).

3. Individual income tax: 20% of the profit part 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 5 years).

The taxes and fees paid for the purchase of a second home are as follows:

1. Deed tax 3% (because it is a second suite);

2. 5/10,000 of stamp duty;

3. Public maintenance**2%, which needs to be judged according to local policies;

4. The transaction service fee is the construction area * 3 yuan; The second house is the abbreviation of the second ordinary self-owned house, which refers to the housing loan house that is recognized by the borrower's family (including the borrower, spouse and minor children) as a unit, and the per capita housing area of the borrower's family is higher than the local average, and the borrower's family applies for a housing loan again;

5. To purchase a second-hand house, you need to pay the value-added tax on the second-hand housing transaction tax. The rate of value-added tax and its surcharge is that the value-added tax on second-hand housing transactions can be exempted for 2 years, and the 2-year period means that the real estate certificate or deed tax payment certificate is calculated from the time of issuance of the certificate to the time of the house**, and the time is 2 years or more than 2 years. VAT and its surcharge are calculated as the taxable value of the property (1+5%)*

Legal basisArticle 3 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

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

Article 5. The following properties are exempt from property tax:

1. Real estate for the personal use of state organs, people's organizations, and the military;

2. Real estate for self-use by units allocated by the state finance department;

3. Real estate for self-use of religious temples, parks, places of interest and historic sites;

4. Non-business real estate owned by individuals;

5. Other properties that have been approved by the Ministry of Finance for tax exemption.

When buying a second house, what taxes do you need to pay for the new house?

1. For ordinary residences with deed tax of less than 90 square meters, the deed tax for the first house is 1 and the deed tax for the second house is 3. Ordinary house, 90 square meters - 140 square meters, the deed tax for the first house is 1 5, and the second house is 3. For more than 140 square meters (including 140 square meters), the deed tax for the first house is 3, and the deed tax for the second house is also 3.

2. Individual income tax: The individual income tax levied on the purchase of a second house is 1. If an individual transfers the wild infiltration for personal use for more than 5 years and is the only residence of the family, it is exempt from individual income tax. However, if you own a house and buy a house again within one year, Song's Spine is not exempt from personal income tax.

3. Business taxIf 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 will purchase a house for more than 2 years and sell nuclear fiber, it is exempt from business tax.

1. Deed tax: If the ordinary residence is less than 90 square meters, the deed tax of the second suite is 3%. Ordinary houses are 90 square meters - 140 square meters, and the deed tax for second suites is 3%. For more than 140 square meters (including 140 square meters), the deed tax for the second suite is 3%.

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.

What should I look for when buying a second home?

1. First of all, the seller is required to provide the original legal property right certificate, and go to the housing management department to check the authenticity of the property right certificate, as well as the property rights and property rights records of the property to be purchased. Including the owner, registration date, transaction**, etc., it is also necessary to confirm the integrity of the seller's property rights, understand whether the purchase has been mortgaged, and share with others, etc.; Pay attention to whether the owner and seller are the same person on the title deed. Secondly, it is necessary to find out whether the purchased ** is a permissible** house.

Generally speaking, public housing in the military, hospitals, and schools can only be sold after the original unit has been stamped.

2. Different from commercial housing, second-hand housing sales are generally "case". Therefore, consumers need to understand in detail about **, housing conditions, etc. Before deciding to buy, consumers should carefully observe whether the house type is reasonable, whether various management is in place, and whether the power supply capacity can load large household appliances such as air conditioners.

Check the ceiling for signs of water seepage, and the walls for obvious problems such as bursting or peeling. Some should also ask about the level of security in the community, property management fees and charging standards.

3. Don't forget to know how long the house you have purchased has been and how long the land use period is; Whether there is any arrears, such as property management, water, electricity, gas bills, etc. On the basis of grasping the basic situation of the house, consumers should compare and judge the value of second-hand housing from multiple aspects. You can also entrust a trustworthy intermediary or appraisal agency to conduct an appraisal to find out whether you can make a second-hand mortgage loan.

Under normal circumstances, the bank will do a hedging appraisal when taking a mortgage, and this ** can see the minimum hedging price of the house.