How to calculate the cost of house transfer and how to calculate the cost of house transfer

There are two ways to transfer, one is the gift transfer, the second is the sale and purchase transfer, if the transferee of the property intends to transfer in the future, it is recommended to buy and sell the transfer, the immediate family member gift transfer is exempt from business tax, income tax, deed tax, the cost of production or to pay, the gift transfer also needs to go through notarization procedures, and the future transfer needs to pay 20% of the total price of income tax.

To handle the transfer, the buyer and the seller and the husband and wife need to be present in person, bring the real estate certificate, ID cards of both parties, household registration, and marriage certificates, go to the housing authority to check the file (verify whether the buyer has more than two houses), evaluate the pricing, and then sign a sales contract for the record, pay the relevant taxes and fees, and then handle it with the file check, payment voucher, and the above materials.

The following are the fees for the sale and transfer of second-hand houses, please refer to:

1. Deed tax (paid by the buyer): ordinary residential buildings are levied according to the purchase price; The first house below 90 square meters is levied at 1% of the purchase price; Non-ordinary residences or more than two sets of properties are levied at 3-4% of the purchase price (ordinary residences should meet three conditions at the same time, and the building floor area ratio of the residential community is below that; The construction area of a single set is less than 144 square meters; The actual transaction** is lower than the average transaction of residential properties on the same level of land** times for ordinary residences, otherwise it will be treated as non-ordinary residences. ）；

2. Business tax (paid by the seller): the real estate certificate has been obtained for less than 5 years, and the non-ordinary residential property that has obtained the property ownership certificate for 5 years is levied according to the difference, and the ordinary residential property has been exempted for 5 years;

3. Individual income tax (paid by the seller): charged at 1% or 20% of the transaction difference; (The only ordinary housing for 5 years is exempted).

4. Transaction fee: 6 yuan square meters, both parties pay half;

5. Registration fee: 80 yuan, to be paid by the buyer.

6.The house** must be identified by the appraisal agency designated by the local housing management department, and you also need to pay an appraisal fee of several hundred yuan.

7.If you are trading through an intermediary, you also need to pay a certain intermediary fee, which requires you to consult the relevant intermediary company as the fees of each intermediary company are currently different.

1. Transaction procedure service fee: 6 yuan and square meters for residential buildings (half of the charge for housing reform housing, affordable housing and safe housing: 3 yuan and square meters); Non-residential 10 yuan, square meter.

The buyer and seller each bear half of the burden. 2. Registration fee: 80 yuan for ordinary second-hand houses and residential buildings, and the buyer shall bear them.

3. Land income (collection): Collected when housing reform housing, affordable housing, and housing construction projects are sold and transferred, and are levied at 2% of the normal transaction price of the house. Seller's assumptions.

4. Verification fee: 50 yuan, case. 5. Deed Tax:

The tax rate is 3%, which is levied on the basis of normal transaction transactions**; The deed tax rate of self-used ordinary residential buildings purchased by individuals (construction area of less than 144 square meters, floor area ratio or above, transaction **4290 yuan, square meters) shall be halved and levied; Demolition and relocation residents who repurchase second-hand houses due to demolition and relocation shall be exempted from deed tax for the part equivalent to the compensation for demolition, and if the transaction exceeds the compensation for demolition, deed tax shall be levied on the excess part. Buyer assumes. 6. Stamp duty:

The tax rate 1 is levied according to the normal transaction transaction**, and both parties to the transaction bear half of it. 7. Business tax and surcharge: On December 17, the new second-hand housing purchase policy was promulgated.

For residents who have taken out a loan to purchase a house but the per capita area is lower than the local average level, and then apply to purchase a second ordinary self-owned house, the preferential policy for the first loan to purchase ordinary self-owned housing will be implemented mutatis mutandis. The business tax on housing transfer will be reduced or exempted for one year. Among them, if the current individual purchases ordinary housing for more than 5 years (including 5 years) is changed to transfer it for more than 2 years (including 2 years), the business tax is exempted; If an individual purchases an ordinary house for less than two years or two years are transferred, the business tax shall be levied on the basis of the full amount of the transfer income and the original price of the house purchased, instead of the full amount of the transfer income.

8. Individual income tax: The house purchased is charged when it is listed for less than five years, and there are two ways: (1) The tax rate is 20%, which is calculated and levied according to the income from the transfer of property (the transaction ** - the original price of the house - the original payment of deed tax - the payment of business tax - reasonable expenses); (2) If the original purchase invoice is not provided, it will be levied at 1% of the transaction **. Seller's assumptions.

The procedures required for the transfer of real estate are based on the choice of the parties to the judgment of the real estate, and the information required for the transfer of real estate is different between divorce by agreement and divorce by litigation. One of the main points is that when the property is transferred, it may be necessary to pay some necessary fees to the state depending on the situation.

1. Transfer by gift: If it is a gratuitous gift between immediate family members, it can be exempted from individual income tax. The taxes to be paid are deed tax (tax rate of 3%) and stamp duty (tax rate).

1. How to calculate the house transfer fee.

The main ways of house transfer can be divided into house sale, house gift, and house inheritance.

Housing transaction fee: The property transaction fee is calculated at 3 yuan per square meter. Stamp duty is charged at a rate of 100% to 0.05%.

Individual income tax payable = tax calculation** 1% (or %) for ordinary housing, 1% for non-ordinary housing or non-residential properties, and 3% for auctioned properties. For individuals who transfer it for personal use for more than 2 years and are the only residence of the family, they are exempt from individual income tax. The deed tax is paid at 1%-3% of the total price of the house.

The registration fee for housing is 80 yuan per piece, and the registration fee for non-housing is 550 yuan per piece.

Housing gift and transfer fee: subject to personal income tax, notary fee and deed tax. The notary fee is 2% of the room price. The deed tax is paid at 3% of the room price. Individual income tax is paid according to the number of years, if the house is less than 5 years old, the fee should be paid at 20% of the difference in the price of the house.

House inheritance and transfer fee: deed tax, stamp duty, notary fee are required. The legal heirs are exempt from deed tax when they inherit the house and transfer the property, while the non-statutory heirs who inherit the ownership of the land and the house according to the will need to pay the deed tax.

2. What taxes and fees should be paid for the transfer of second-hand housing.

In real estate transactions, the buyer bears the following taxes:

1. Deed tax: 1% tax rate for a purchase of less than 90 square meters, 90-140 square meters, and 3% for more than 140 square meters; The second home purchase is 3%, regardless of area.

2. Business tax: Individuals who purchase ordinary residential buildings for more than 2 years (including 2 years) are exempt from business tax, and other business taxes need to be paid.

3. Stamp duty: For home buyers, the tax rate of stamp duty is, that is, the tax payable by home buyers is the value of tax calculation.

4. Real estate transaction fee: The real estate transaction fee for affordable housing will be charged by half and shall be borne by the buyer. In other cases, the real estate transaction fee shall be charged at 6 yuan per square meter, and 50% shall be borne by both parties to the transaction.

5. Mortgage registration fee: 80 yuan per piece for individual housing registration; The registration fee for non-residential housing is 550 yuan per piece.

The taxes and fees that are borne by the seller are:

1. Real estate transaction fee: The real estate transaction fee is charged at 6 yuan square meter, and 50% is borne by both parties to the transaction.

2. Individual income tax.

The transfer costs are as follows: (1) deed tax; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the house price; For more than 140 square meters, 3% of the room price will be paid. (2) Business 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 according to the house price. (3) Land Appreciation Tax; The property right of the house is exempted for five years, and the payment is 1% of the house price if it is not more than five years. (4) Income tax:

If the property right has been obtained for five years, it will be exempted from taxation, and if it has not exceeded five years, it will be paid at the rate of 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax). (5) Housing transaction fee; According to the building area of 6 yuan square meter payment.

6) Housing property registration fee: RMB. (7) Housing appraisal fee; Pay according to the assessed amount.

Legal basisLaw on the Management of Urban Real Estate

Article 60: When real estate is transferred or changed, it shall apply to the local people's ** real estate management department at or above the county level for registration of real estate change, and apply to the people's ** land management department at the same level for registration of change of land use right with the changed house ownership certificate, and the people's ** land management department at the same level shall replace or change the land use right certificate after verification by the people's ** land management department at the same level. Where the law provides otherwise, it is to be handled in accordance with the provisions of the relevant laws.

The transfer costs are as follows: (1) deed tax; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the room rate 1 5; More than 140 square meters shall be paid according to the house price 3 (2) VAT: The property right of the house shall be exempted from banquet for five years, and the house price shall be paid according to the house price 5 5 for less than five years.

3) The ownership of residential buildings exempted from LAT for more than 5 years, and not more than 5 years shall be paid at 1% of the residential **. (4) Income tax: The property right of the house is exempted for five years, and the difference between the house price 1 or the original value of the house and the present value of the house is 20 if it is not more than five years.

(The original value of the house is generally calculated according to the tax amount of the right tax on the road) (5) The residential transaction fee is based on the residential construction area of 6 square meters, and the residential ownership registration fee is paid according to the residential construction area of 6 square meters: yuan. (7) Pay according to the assessment amount of the housing assessment fee.

Articles 1 and 2 of the Notice on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions.

The calculation of the house transfer fee is: 20% of the profit part of the real estate transaction or 1% of the house price of the individual income tax; deed tax; stamp duty; The difference in the price of the real estate certificate has not been sold for 2 years); $3 flat transaction fee; surveying and mapping fees for yuanping; 200 yuan is the registration fee for the cave and the certificate collection fee. ”

The transfer fee is calculated on a square basis and varies from place to place.

The calculation of the closing costs is:

The profit portion of the real estate transaction.

20% or room payment.

1% personal income tax;

deed tax; stamp duty;

The difference in price is not yet in the property certificate.

2 years);

$3 flat transaction fee;

36 yuan for surveying and mapping;

200 yuan ownership registration fee and evidence collection fee.

1. Do I need to pay taxes if my husband gives real estate to the man before marriage?

To be delivered. If the pre-marital property is less than 8 years old, the full deed tax needs to be paid, and if the marriage has expired for one year, you can apply for reduction and exemption with relevant documents, and the deed tax can generally be reduced by half; If the property is purchased after marriage, because it is joint property, you only need to pay half of the deed tax with the relevant documents. Taxes payable by the buyer (1) Deed tax:

If the area is more than 144 square meters, you need to pay 3%, and if the area is less than 90 square meters and it is the first house, you can pay 1%). 2) Stamp Duty: Transaction Fee for Housing Payment:

3 yuan square meter (4) surveying and mapping fee: yuan square meter (5) ownership registration fee and evidence collection fee: generally within 200 yuan.

2. How to calculate the inheritance tax of second-hand housing.

1. Deed tax: within the flat of the house payment, the first set, 1%; 90-143 square meters, the first set; 144 square meters or more or two sets, 3%. )

2. Stamp duty: transaction fee for house payment: 3 yuan 4, surveying and mapping fee:

Yuan square meter 5, ownership registration and evidence collection fee: according to the specific provisions of the counties and districts, the general situation is within 200 yuan. The taxes and fees payable by the seller for the second-hand housing transaction are:

1. Stamp duty: transaction fee for house payment: 3 yuan square meter.

3. Individual income tax: 20% or 1% of the profit part of the real estate transaction (the income obtained by the real estate 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.)

3. How much does it cost to transfer the real estate certificate in Suzhou.

1. Deed tax: 3% for the area of the house payment of more than 144 square meters, and 1% for the area of less than 90 square meters and the first house).

2. Stamp duty: for the house payment.

3. Transaction fee: 3 yuan per square meter.

4. Surveying and mapping fee: according to the specific provisions of each district.

5. Ownership registration fee and certificate collection fee: according to the specific provisions of each district, the general situation is within 200 yuan. Seller 1, stamp duty: the price of the house.

Article 3 of the Tax Law on Individuals Receiving Bright Gains.

Personal Income Tax Rate:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

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

Article 3 of the Provisional Regulations on Deed Tax.

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.