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

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 the house transaction tax is:

1.Stamp duty: the tax rate is 1, the buyer and the seller respectively;

2.Notary fee: The rate is 3 of the house price, and the premise of billing is the notarization of the contract, and the payer is the buyer.

3.Deed tax: The deed tax to be paid for buying a new house is 3% to 5% of the total purchase price, and the general commercial residence is halved, that is, to.

Legal basisArticle 3 of the Provisional Regulations on Real Estate Tax stipulates that real estate tax shall be 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.

Deed tax: For ordinary residences, the deed tax on the transaction price of the house is levied. For other houses, 3% of the transaction price of the house will be levied.

Stamp duty: The buyer and the seller pay the house price separately.

Business tax: The business tax to be paid for the purchase of a house within two years is: 5% of the transaction price; After two years, no business tax will be levied on ordinary residences, and a business tax of 5% of the bid-ask difference will be levied on high-end residences.

Urban construction tax: 7% of business tax. A surcharge on education fees is 3% of the business tax.

1. Value-added tax: the payment standard is the price of the house; 2. Individual income tax: the payment standard is 1% of the house price or 20% of the house price difference.

The part to be borne by the buyer includes the deed tax: the standard of payment is less than 90 square meters, -144 square meters, and 3% of the house price

1) the transfer of land use rights;

2) the transfer of land use rights, including **, gifts, and exchanges;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law. [Summary].

When the deed tax is levied on the newly built commercial house, the deed tax collection department should check the official sales contract, the buyer's ID card, the purchase invoice, and if the house has been mortgaged, the mortgage contract should also be checked, and the deed tax should be calculated and levied according to the area indicated on the purchase contract. Since the off-plan house has not yet been completed, the area on the contract cannot be the final measured area, and the existing transaction amount is not necessarily the final transaction amount of the house.

Deed Tax Law of the People's Republic of China Article 2 The transfer of land and housing ownership in this Law refers to the following acts:

1) the transfer of land use rights;

2) the transfer of land use rights, including **, gifts, and exchanges;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law.

What are taxes on home transactions?

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 standard of the tax on the sale and purchase of a house is as follows:

1. Deed tax, the deed tax of ordinary residential buildings is multiplied by the total house price, and the deed tax of non-ordinary residences is the total house price multiplied by 3%;

2. The transaction fee is multiplied by the construction area;

3. Contract stamp duty, multiplied by the total house price;

4. The intermediary fee is the total house price multiplied by 1%;

5. Warrant stamp duty, generally 5 yuan;

6. The registration fee is 80 yuan;

7. The picture fee is 25 yuan.

Measures for the Administration of the Sales of Commodity Housing

Article 15. The parties shall agree on the matters specified in the commercial housing sales advertisements and promotional materials issued by real estate development enterprises and real estate intermediary service agencies.

Provisional Regulations of the People's Republic of China on Deed Tax

Article 1 Units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations. Article 3.

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.

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 basisArticle 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.