What taxes do you pay when you sell a house, and what taxes do you pay when you sell 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.)

The taxes to be paid on the sale of a house are as follows:

1. The transaction fee for second-hand houses is charged according to the area of the house, and the specific fee is 3 yuan per square meter;

2. Stamp duty is charged at 5% of the house price;

3. The business tax is charged according to the difference between the purchase price of the house and the ** price of the house * 5% (the real estate certificate is less than 5 years), and the real estate certificate does not need to pay this fee after five years;

4. Individual income tax, according to 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 a house for 5 years);

5. The surcharge is charged at 2% of the business tax;

6. The urban construction fee shall be charged at 7% of the business tax.

Provisional Regulations of the People's Republic of China on Value-Added Tax

Article 2. VAT rate:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods;

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%.

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3. Books, newspapers, magazines, audio-visual products, electronic publications;

4. Feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5. Other goods specified in the *** regulations.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%;

4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified;

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals shall be zero.

The adjustment of the tax rate is determined by ***.

Legal analysis: The taxes that need to be paid to buy a house include business tax, urban construction and maintenance tax and education surcharge, individual income tax, deed tax, land value-added tax, stamp duty, and registration fee, and if the applicant is an individual, it will be charged at 50 yuan per certificate; If the applicant is a unit, it will be charged at 80 yuan per certificate. If the sale of a house is sold to the buyer through an intermediary, then the intermediary will charge the buyer a handling fee, and the tax will also be borne by the buyer.

There are no fees for sellers. If it is an individual transaction, the seller needs to pay business tax and personal income tax of 1%, and the real estate certificate is not required to pay any tax for five years.

Legal basis: Article 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them.

If the property rights are pawned, the pawn shall pay them. If the property owner or the pawn is not located in the place where the property is located, or if the property right is not determined and the lease dispute is not resolved, the real estate custodian or user shall pay the fee. The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers.

Hello, dear, I am happy to answer for you! If it is an ordinary residence. If it is more than 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%.

Questions. I bought two houses and want to sell one, but the title deed has not come down yet, how much do I need to pay.

Are you at least five years old? You can't trade without a real estate certificate!

Questions. No house has come down yet.

Don't you have a title deed for both houses? There is still a set.

Questions. One with a real estate certificate lives by itself, and the other needs to be sold without a real estate certificate, how much does it cost to pay.

1. Business tax exemption for five years The total price of the house for less than five years 2. Transaction fee: yuan Construction area 3. Contract stamp duty: total house price 4. Individual income tax for five years and the only residential property is exempted.

Less than 5 years: 20% of the difference or 1% of the total price5, 1% of the total price of the house.

Questions. How much do I have to pay for my house? Please help me do the math, thanks.

Is your house 5 years old?

Questions. No, it will cost about 24,000!

Questions. Brokerage fee is not included.

The brokerage fee is uncertain, so you can negotiate it.

The taxes to be paid on the sale of a house are as follows:

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);

2. Deed tax: 1) 1% for first-time buyers below 90 square meters;

2) 90 to 140 square meters according to the house price;

3) More than 140 square meters, 3% of the house price shall be paid by the buyer;

3. Business tax. If the property right of the house has been obtained for five years, it shall be exempted, and the seller shall bear the payment according to the house price if it has not exceeded five years;

4. 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;

5. Income tax: The property right of the house is exempted for five years, and the property right is paid at 1% of the house price or 20% of the difference between the current value of the house and the filial piety banquet if it is not more than five years. (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;

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

7. Housing property registration fee. The dollar shall be borne by the buyer;

8. Housing appraisal fee. Pay according to the assessed amount;

9. Housing transfer fee.

Legal basisArticle 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

Property taxes are paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the correction of the lease has not been resolved, the real estate custodian or user shall pay the fee.

The property owners, business management units, inheritors, custodians or users of the property rights listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

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.

The taxes to be paid on the sale of a house are as follows:

1. The deed tax shall be paid by the seller, and the family shall be charged 1% of the transaction price for the first or second house of less than 90 square meters, the first house of more than 90 square meters shall be charged according to the transaction price, the second house of more than 90 square meters shall be paid according to 2% of the transaction price, and the family shall pay 3% of the transaction price for the purchase of more than three houses;

2. Value-added tax, which is exempted for two years of housing, and if the purchase time is less than 2 years, it shall be paid according to the transaction price;

3. Land value-added tax, temporary exemption for housing;

4. For individual income tax, if the original invoice is provided, it shall be 20%; 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 shall be 20% according to the proportion of inheritance and gift; **Families who have purchased a house for more than 5 years are the only house in Sichuan Province and are exempt from stamp duty on personal income and 5 yuan per piece of house ownership certificate.

Legal basisArticle 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

Property taxes are paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the property owner or the pawn is not located in the place where the property is located, or if the property right is not determined and the lease dispute is not resolved, the real estate custodian or user shall pay the fee.

The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3. The real estate tax is calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% of Zheng Nai. 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 is used as the basis for calculating the real estate tax.

Individuals need to pay 3 5 deed tax to sell a house; 20 Personal Income Tax; 1 Stamp Duty; Individuals and houses purchased for less than 2 years shall be paid in full according to the purchase of 5 years, and the VAT shall be exempted for more than 2 years (including 2 years); 5. 55 business tax, urban construction tax, and land, education surcharge, and local education surcharge.

Articles 3, 4 and 5 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

Selling a house must be paid: value-added tax, if an individual buys a house for less than two years for external sales, 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.

1. How to calculate the tax on buying a second-hand house.

How to calculate the tax on buying second-hand houses, we want to understand the transaction tax collection items of second-hand houses, including value-added tax, urban construction and maintenance tax, education surcharge, local education surcharge, stamp duty, personal income tax, deed tax, land value-added tax, "real estate property certificate" decal, registration fee. Let's take Shenzhen as an example, and let's focus on how to calculate taxes and fees for the main types of taxes: 1. Value-added repentance tax

Calculation is based on tax-exclusive sales or differences. (1) If an individual sells a house that has been purchased for less than 2 years, the VAT shall be levied in full at the rate of 5%; (2) Individuals who purchase ordinary housing for more than 2 years including 2 years are exempt from VAT. 2. Deed tax:

Based on registration or tax, the tax rate is %. 1) For individuals who purchase the only family house with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1. (2) If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

3) The tax rate for non-residential categories is 3%. 3. Individual income tax: it is divided into two types: verification and verification.

The types and tax rates of taxes and fees levied in various places shall be subject to the regulations of each locality.

2. How to pay taxes and fees for the sale and purchase of houses.

When buying and selling a house, the buyer pays the deed tax, stamp duty, transaction fee, surveying and mapping fee, ownership registration fee and evidence collection fee; The seller pays the transaction fee, the stamp duty on the house price, the value-added tax on the real estate certificate of the difference less than 2 years, and the personal income tax of 20% of the profit part of the real estate transaction or 1% of the house price.

3. How to calculate the tax on second-hand housing transactions.

The calculation standard of second-hand housing transaction tax is: 3-5% deed tax; 20% personal income tax; 1 stamp duty; Individuals who purchase houses less than 2 years old shall pay VAT in full at the rate of 5%, and those who have purchased houses for less than 2 years (including 2 years) shall be exempted from VAT; business tax, urban construction tax, education surcharge, local education surcharge; 6 yuan square meter of house transaction fee and 80 yuan house title registration fee.

Article 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 real estate as a basis, the tax authority where the real estate is located shall be verified with reference to the lack of similar real estate.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.