What taxes are required to pay on the purchase and sale of a second home

1. Business tax: The business tax is divided into different years for 2 years, and ordinary residential properties below 144 square meters are exempt from business tax, and if they are less than 2 years, they shall pay business tax according to 5 55; If the area of the house exceeds 144 square meters, the difference shall be paid according to the real estate certificate for 2 years;

2. Individual income tax.

The creation, alteration, transfer and extinction of immovable property rights shall take effect upon registration in accordance with law; Without registration, it shall not take effect, unless otherwise provided by law. The ownership of natural resources that belong to the State in accordance with the law may not be registered. The registration of immovable property shall be handled by the registration authority where the immovable property is located.

The State implements a unified registration system for immovable property. The scope of unified registration, registration bodies, and registration methods shall be prescribed by laws and administrative regulations.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 4 The following personal income shall be exempted from individual income tax:

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

1. Stamp duty to be paid for signing the pre-sale contract: the tax rate is.

1. The premise of tax calculation is to sign the pre-sale contract of the house, and the buyer and seller are 0 5 each. Notary fee: to prove the assignment, transfer, transfer of housing and equity transfer of land use rights, according to the following standards:

For the part below 500,000 yuan, the proportion of charge is 0 3, and if the proportion is less than 200, it will be charged at 200 yuan; 500001 yuan to 5,000,000 yuan, 0 25; 5000001 yuan to 10,000,000 yuan, 0 2; 10000001 yuan to 20000000 yuan, 0 15; 20000001 yuan to 50000000 yuan, 0 1; 50000001 yuan to 100000000 yuan, 0 05; For the part above 100000001 yuan, 0 01 will be charged. The premise of billing is that at the time of notarization of the contract, the payer is the buyer. Attorney's Fees:

The rate is 2 5 of the room price

4. The premise of billing is that when the house pre-sale contract is signed, the payer is the buyer.

2. The taxes and fees to be paid for signing the purchase contract: 1,000 yuan for less than 120 square meters, 3,000 yuan for more than 120 square meters, and half of the buyer and seller are each borne. Deed Tax:

The deed tax is calculated and paid according to the 3-5 of the delivery of the purchase transaction. For individuals who purchase ordinary housing (with an area of less than 144 square meters, the plot ratio is greater than.

1, and the unit price is lower than the local standard for ordinary housing), and the house is the only house of the family (including the buyer, spouse and minor children, the same below), the deed tax shall be levied according to 1 5. If an individual purchases an ordinary house of 90 square meters or less, and the house is the only house of the family, the deed tax shall be levied at the rate of 1. The deed tax for the purchase of an ordinary house of more than 90 square meters by an individual, or the purchase of a second or more house, shall be levied according to 3, and the deed tax shall be levied according to 5 for the purchase of non-ordinary housing by an individual.

3. Taxes and fees to be paid for applying for property rights certificateHousing property rights registration fee: 0 3 yuan square meters (construction area) Land use right registration fee: 0 13 to 0 3 yuan square meters (floor area) House ownership certificate:

4 elements of house ownership certificate stamp duty: 5 elements of state-owned land ownership certificate: 20 elements.

According to the latest regulations of the Ministry of Finance on March 30, 2015, from March 31, 2015, from the original 5 years of business tax exemption to 2 years of business tax exemption, the seller needs to pay the following taxes: 1. Business tax: (generally paid by the seller, unless otherwise agreed by both parties) 1. Ordinary residential properties below 144 square meters are exempt from business tax after the real estate certificate has been completed for 2 years; 2. If the real estate certificate is less than 2 years, the business tax shall be paid according to the certificate; 3. If the area of the house exceeds 144 square meters, the real estate certificate shall be paid according to the difference for 2 years, and the calculation formula is:

Last purchase ** - now ****)* tax rate; 4. The calculation formula for the payment of the difference between the shops is: (last purchase ** - now ****) * tax rate; 2. Individual income tax :(generally paid by the seller, unless otherwise agreed by both parties) 1. The real estate certificate has been completed for five years, and the only property under the name of the seller and his wife is exempt from individual income tax; 2. If the seller's husband and wife are not the only property or the real estate certificate is less than 5 years, they shall pay 1%; 3. The shop shall pay according to the difference, and the calculation formula is:

Last purchase ** - now ****)* tax rate 20%.

The main things that need to be paid are deed tax and maintenance**, which are paid as follows according to whether it is the first time to buy a house, the appraisal price, the area, etc.: 1. Surveying and mapping fee yuan square; 2. The assessment amount of the assessment fee is allowed to float); 3. The deed tax assessment amount is within 90 square meters for the first time and 140 square meters for the first time, and more than 140 square meters or 3% for the first time; 4. The transaction fee is 3 square meters; 5. The cost of production is 80 yuan, (the stamp duty of the production cost is 5 yuan); 6. Maintenance** is paid at 2% of the room price.

Article 209 of the Civil Code of the People's Republic of China The establishment, alteration, transfer and extinction of real estate rights shall take effect upon registration in accordance with law; Without registration, no bent pants shall be effective, except as otherwise provided by law. The ownership of natural resources that belong to the State in accordance with the law may not be registered. Article 210 of the Civil Law of the People's Republic of China The registration of immovable property shall be handled by the registration authority where the immovable property is located.

The State implements a unified registration system for immovable property. The scope of unified registration, registration bodies, and registration methods are to be prescribed by laws and administrative regulations.