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 formula for calculating the purchase and sale tax of the house.

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

2. Transaction fee: yuan construction area.

3. Contract stamp duty: total house price.

4. Intermediary fee: 1% of the total house price.

5. Stamp duty on warrants: 5 yuan.

6. Registration fee: 80 yuan.

7. Picture fee: 25 yuan.

If you need a loan: 100 yuan for the mortgage registration fee provident fund, 200 yuan for commercial or portfolio loans.

To notarize: Notarization of the sale and purchase contract following the total room price. Mortgage contract notarized loan amount Seller: a. Ordinary residence.

1. The business tax for five years is exempt from 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. 20% of the difference for less than five years or 1% of the total price

5. The intermediary fee is 1% of the total price of the house.

b. Non-ordinary residences.

1. The total price of the house less than five years after the purchase and sale difference of 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. 20% of the difference for less than five years or 2% of the total price

5. The total house price of LAT for less than three years The total house price for less than three years and less than five years 6. The intermediary fee is 1% of the total price of the house.

Three criteria for an ordinary house (both must be met).

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, the unit price outside the inner ring road is less than 10,000 yuan, and the unit price outside the outer ring road is less than 7,000 yuan square meters.

Otherwise, the tax will also be calculated according to the non-ordinary residence.

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 lead house for less than 5 years and is listed and traded, the business tax shall be levied at the full amount; If a good person buys 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 will be levied on the transfer of public housing banks.

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.

Calculation of taxes on the purchase and sale of houses:

1. Deed tax: The standard of residential housing is paid at 3% or 1% of the total price of the house.

2. VAT: Individuals who have purchased houses for more than 2 years are exempt from VAT.

3. Individual income tax: generally borne by the seller.

4. Land Appreciation Tax.

5. Stamp duty: 5/10,000 of the total house price.

6. Transaction fee: square meters * 3.

7. Transaction cost: different from place to place, subject to local announcement.

The general process of buying and selling a house.

1. Accept registration or application. Residents of Shanghai shall provide ID cards (or household registration books or Chinese passports), and residents of other provinces and cities shall provide resident ID cards and temporary residence permits, or Beijing residence and work permits or Chinese passports; Housing sales contract (original) (the original public housing purchase contract must also be provided for the purchased public housing); The original house ownership certificate (original) and other relevant documents and certificates shall be registered at the exchange.

2. Ownership review. After the registration of both parties, the exchange will review the real estate purchase and sale in accordance with the relevant laws and regulations, and report to the competent authority for approval, and then notify the buyer and seller to come to the exchange to go through the transfer procedures after approval.

3. After receiving the notice, the buyer and the seller should bring their ID cards, household registration books, stamps, etc. to the exchange at the same time, and they can complete the transfer procedures after paying the transfer procedures, contracts, stamp duty and other taxes.

As proof, the exchange will issue the "Deed of Sale" to the buyer and transfer the relevant documents to the district or county-level housing and land management department where the house is located. In the process of going through the transfer procedures, the buyer and the seller must be present in person, and if they want to do it on their behalf, the person who handles it on their behalf must issue a valid power of attorney issued by the trader.

4. Issue certificates or certificates. After completing the transfer procedures, the buyer must also go to the housing department of the district or county real estate department where the house is located to obtain the house ownership certificate. If the whole house is sold, only the presence of the buyer is required; If the transaction is a part of the whole house, the seller should also be present to register the change of ownership of the house.

The breakdown of taxes and fees on the sale and purchase of houses is as follows: 20% of the individual income tax, stamp duty, business tax, urban construction tax, education surcharge, local education surcharge, and the temporary exemption of land appreciation tax on the transfer of ordinary residential buildings by individual residents.

[Legal basis].Article 2 of the Individual Income Tax Law.

Income from the transfer of property. Individual income tax is payable.

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

Article 9 of the Provisional Regulations on Deed Tax.

Taxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.