In which year can you apply for housing income tax for a house you buy

Houses bought after 1999 can apply for housing income tax.

The time of individual ** and the time of new purchase of housing occurred after December 2, 1999, and the time between ** and the time of purchase of the house is not more than 12 months, and the time of individual ** housing shall be subject to the time of withholding tax on the individual income tax payment certificate.

If the amount of the purchase of a new house is less than the sales of the original housing, the individual income tax paid can be refunded according to the proportion of the amount at the time of purchase and the sales of the original housing. If the amount of the purchase of a new house is greater than the sales of the original house, after deducting the taxes and fees that must be paid to the relevant departments, the remaining part can be fully refunded, usually two conditions must be met, the first is that it must be a new house, and there is no secondary transaction, and the second is ** and the time of purchase must be within 12 months before the tax refund can be made.

In 2017. Houses bought in 2017 are eligible for tax refunds, but not all houses are eligible for tax refunds.

One of the most important requirements is to meet the first home buyer and the family's sole housing requirement, which should be purchased after 1999.

Qualified commercial houses are subject to the transaction confirmation time in the sales contract. For houses that require tax refund, the relevant tax authorities can be requested for tax refund within three years from the date of tax payment.

When calculating the tax fee, the house tax includes deed tax, personal income tax, value-added tax, business tax, stamp duty, etc., of which the deed tax is generally between 3% and 5% of the total purchase price.

1. When to pay taxes when buying a house

The tax paid for buying a house is paid when applying for the real estate certificate, and the developer will generally require the buyer to pay it when receiving the house. The deed tax is collected by the Finance Bureau, so when you pay the deed tax, you have to go to the Finance Bureau to pay it.

The order of general deed tax is to buy a house - pay the down payment - apply for a loan - approve the loan - pass the approval - enter the delivery process. However, some layman's steps are not very rigorous, so roughly after the loan is approved, the developer asks you to hand over the house, and then you need to approve the core deed tax. If you are not buying a house as an individual, you also need to pay stamp duty.

If an individual transfers a purchase of more than five years and is the only self-owned house of the family, it can be exempted from individual income tax. The person must provide the household registration booklet, identity certificate, marital status certificate, etc., and fill in the "Family Sole Housing Commitment", which will be processed after review.

Individuals who transfer housing and repurchase housing within one year can enjoy individual income tax reduction and exemption according to the proportion of the taxpayer's house purchase** to the house sold**. That is: = sale of the house ** deduction = tax payable.

2. How to calculate the tax paid when buying a house

The calculation of tax on the purchase of a house is as follows:

For the first house, 1% for 90 square meters and below, if you buy a second house, 1% for 90 square meters and below, more than 2%, and 3% if you buy three or more houses.

VAT: Based on the date of payment of deed tax or the date of registration of the real estate certificate (one of the two can be satisfied), the tax can be saved after two years.

Personal income tax: 2% of the total house price, if the date of payment of deed tax or the date of registration of the real estate certificate is more than five years and the owner's family name is only on this house, the two conditions must be met at the same time, house maintenance**: remind everyone, only pay once, if the seller has paid once before, the buyer does not need to pay next time.

3. Buy a house and pay taxes

The place to pay tax for buying a house is the tax bureau, and the national tax or local tax depends on the actual situation. Generally, when buying a house, the seller is responsible for paying the taxes. You can pay it yourself when you go through other procedures in the housing management center, and the tax bureau has an office in the housing management center.

To be reasonable, for the buyer, there is no need to pay personal income tax. However, in actual transactions, it is customary for the seller to pass on this tax to the buyer.

This is also the unspoken rule of the second-hand housing market.

51 tax questions and answers, if the second-hand house you buy meets the preferential conditions for individual income tax, you can also not pay individual income tax.

For example, if the only residence of the family is met at the same time, and the property right certificate has been obtained for more than 5 years, it is exempt from individual income tax; If the above two conditions cannot be met at the same time, individual income tax shall be levied.

For houses that do not meet the preferential conditions, the buyer has to pay the individual income tax in the following ways:

1. Verified collection: In the case that the taxpayer cannot provide a valid original purchase bill, the verified collection shall be adopted, and the collection shall be levied at 1% of the total amount of real estate transactions;

2. Audit collection: 20% of the income, that is, 20% of the difference between the two transactions, (sales price - purchase cost - reasonable expenses) 20%.

When buying a house, the personal income tax is paid by the seller, that is, the seller's ** house will generate personal income tax, which needs to be paid by the seller at the rate prescribed by the relevant laws of the country.

However, since most sellers in the transaction now choose the net closing price, it means that both the buyer and the seller should bear the tax. Among them, the proportion of personal income tax:

1. Ordinary residence: total price * 1% or (total price - cost) * 20%;

2. Income from donation or inheritance shall be levied at 20% of the total price;

3. Those who have purchased a house for 5 years and are the only living house for the family are exempted from payment.

Extended Materials. Levy conditions: Families as units** Non-sole housing is subject to individual housing transfer income tax. There are two conditions here:

1. The only residence of the family.

2. The purchase time is more than 5 years.

If both conditions are met, individual income tax can be exempted; If any of the conditions are not met, individual income tax must be paid. If it is the only home of the family, but the purchase time is less than 5 years, you need to pay the tax deposit first.

If you are able to re-purchase the property and obtain the property within one year, you can get a full or partial refund of the tax deposit, and the specific refund amount will be refunded at the lower of 1% of the transaction between the two properties**.

The local taxation bureau will examine whether there are other properties in the names of the seller and his wife as the basis for the family's sole residence, including the housing (excluding non-residential properties) that have been registered by the housing management department although the title certificate has not been delegated.

If the property being sold is a non-residential property, it will be subject to personal income tax in any case. In addition, if the local taxation bureau pays the difference in business tax in the process of tax collection, the individual income tax must also levy 20% of the difference.

There is no need to pay personal income tax when buying a house.

It's just that when buying a second-hand dining house, the seller will generally sell a net income, that is, no taxes and fees, so much money will be charged, so this fee will be added to the buyer, and the taxes and fees for the transfer of second-hand housing are as follows:

1.Personal income tax: 1% (exempted from the seller's only residence for five years);

2.Deed tax: 1% below 90 square meters, 90 square meters - 144 square meters, 3% above 144 square meters, 3% for second suites, and the buyer out;

3.Business tax: the seller is exempt for two years);

4.Transaction fee: area * 6 yuan (half of the buyer and seller);

5.Cost of production: 80 yuan (buyer);

The current policy is that the business tax can be exempted after two years, and the others are the same as the same, and the taxes and fees for the transfer procedures are as follows:

1.Personal income tax: 1% (exempted from the seller's only residence for five years);

2.Deed tax: 1% below 90 square meters, 90 square meters - 144 square meters, 3% above 144 square meters, 3% for second suites, and the buyer out;

3.Business tax: the seller is exempt for two years);

4.Transaction fee: area * 6 yuan (half of the buyer and seller);

5.Cost of production: 80 yuan (buyer);

On March 30, 2015, the Ministry of Finance, the Central Bank, the Ministry of Housing and Urban-Rural Development, and the China Banking Regulatory Commission promulgated that the down payment for second-hand housing loans was reduced to 40%, and second-hand houses were exempted from business tax for two years, but there were no clear provisions on individual income tax

(**** - Purchase** - Taxes paid at the time of purchase - Taxes paid at the time of transfer) 20%.