Taxes on the sale of houses, what are the taxes on the sale and purchase of houses

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 taxes that need to be paid by the buyer in the purchase and sale of a house are:

1. Transaction service tax: charged according to the transaction price of the house.

2. Deed tax: According to the current standard, it is charged according to the transaction amount.

3. Documentary fee: 10 yuan.

4. Verification fee: 10 yuan for every 100 square meters, and 5 yuan for each additional 100 square meters;

5. Stamp duty: charged according to the transaction of the house**.

There are taxes that need to be paid by the seller in the purchase and sale of a house.

1. Individual income tax: if the real estate certificate has been completed for five years, and it is the only house, it will be levied at 1% of the house ****, if the real estate certificate is less than five years, it will be levied at 20% of the difference between the original value of the house **** and the house;

2. Business tax: For houses that have been completed for five years, ordinary residences are exempt from business tax, and non-ordinary residences are subject to the difference; if it is less than five years, the full amount;

3. Transaction service tax: charged according to the transaction price. Note: If the declared transaction price is lower than the market price, the tax will be levied according to the appraisal price.

Housing ownership gift registration: The taxes and fees involved in the house gift transfer procedures are roughly the same as those involved in our second-hand housing sales transactions, and only one more appraisal fee will be charged, so this is also the reason why many friends prefer to choose the way to buy and sell.

For the sale and purchase of unit houses: 1. Transaction service tax: charged according to the transaction amount; 2. Deed tax: 6% of the transaction amount before October 1, 97, and 3% of the transaction amount after October 1, 97 (collected on behalf of others); 3. Document fee: 10 yuan per certificate;

4. Verification fee: 10 yuan, 100 square meters, 5 yuan for each additional 100 square meters; 5. Stamp duty: levied on behalf of 1,000 parts of the transaction amount).

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 and has been listed 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 is 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 will be levied at 20% of the difference.

3. 1% of the land income is levied on the transfer of public housing.

Legal Analysis:1Deed; 2.Home Repairs**; 3.If you apply for a mortgage loan, the second set of fees to be paid when signing the contract is the bank mortgage fee; 4.Stamp duty; 5.property management fees; 6.Personal income tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy of taxes, including the suspension of tax returns, as well as tax reductions, tax exemptions, tax refunds, and tax payments, shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levies, levies, tax reductions, tax exemptions, tax refunds, tax payments, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Article 5 The competent taxation department shall be in charge of the administration of national tax collection. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

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 cost of buying a house is not only the product of the floor area and the selling price per unit area, but also the payment of taxes and fees stipulated by some countries. The State has clear regulations on the standards for charging these fees. Below is a list of the tax rates, the units in which they are collected, and the conditions under which they are collected.

1. Stamp duty: If it is a house price, it will be collected by the tax bureau. 2. Deed tax:

is 4% of the room rate. In addition to taxes and fees, the following fees are also required: 1. Handling fee for house sales:

The buyer and the seller are each the price of the house. Collected by the Department of Premises. 2. Notary fee:

The buyer and seller of the export house are each the price of the house. If the customer needs notarization, the domestic sales house will also be charged according to this, if notarization is not required, it can be exempted. 3. Attorney's fees:

Export houses are charged according to the standards set by the law firm. If the customer needs a lawyer, the domestic sales house will also be charged according to the standard stipulated by the law firm. Fourth, the commission of real estate handling fees:

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Deed Tax The tax basis of deed tax is: (1) The transfer of state-owned land use rights, land use rights**, and house sales are transactions**.

2) The gift of land use rights and housing gifts shall be approved by the expropriation authorities with reference to the land use rights and the market for housing sales. (3) The exchange of land use rights and houses shall be the difference between the land use rights and the houses exchanged. If the transaction in the preceding paragraph is significantly lower than the market and there is no justifiable reason, or the difference between the land use rights and houses exchanged is obviously unreasonable and there is no justifiable reason, the expropriation authority shall verify and approve it with reference to the market.

a) Buyer's payment.

1. Transaction service tax: levied at 0 5 of the transaction price;

2. Deed tax: Houses purchased before October 1, 97 are levied according to the transaction amount 6; Purchases made between 10/1/97 and 08/1/99 are levied at 3 of the transaction amount; (Collection) for purchases made after August 1, 99 shall be levied at 1 5 of the transaction amount. (Proxy Collection);

3. Documentary fee: 10 yuan.

4. Verification fee: 10 yuan, 100 square meters, 5 yuan for each additional 100 square meters;

5. Stamp duty: 0 5/1000 of the transaction amount. (Proxy Collection);

2) Paid by the seller.

1. Individual income tax: if the only house is the only house for five years, it will be levied according to 1 of the application, and if it is less than five years, it will be levied at 20 of the original value of the housing and the application;

2. Business tax: For houses that have been completed for five years, ordinary residences are exempt from business tax, and non-ordinary residences are subject to 5 6 of the difference; less than five years, the full amount of 5 6;

3. Transaction service tax: 0 of the transaction price. 5 Charged. Note: If the declared transaction price is lower than the market price, the tax will be levied according to the appraisal price.

2) Registration of house ownership gifts: 1. Deed tax: 3 of the value of the house (levied) Gifts made before October 1, 97 will be levied according to 6; 2. Stamp duty:

0 5/1000 of the value of the house (levied); 3. Transaction service fee: 1 of the value of the house; 4. Verification fee: 10 yuan, 100 square meters, 5 yuan for each additional 100 square meters; 5. Documentary Fee:

10 yuan, certificate.

3) Unit housing sales: 1. Transaction service tax: 0 5 for each of the transactions according to the amount of the transaction gold pants; 2. Deed tax:

Before October 1, 97, it will be levied according to the transaction amount 6, and after October 1, 97, it will be levied according to the transaction amount 3 (collected on behalf of); 3. Document fee: 10 yuan per certificate;

4. Verification fee: 10 yuan, 100 square meters, 5 yuan for each additional 100 square meters; 5. Stamp defeat tax: 0 5/1000 of the transaction amount (levied).

1. Materials to be submitted for the sale and transfer of houses.

To sell a home, you need to provide:

1. The original and copy of the real estate certificate.

2. Original and photocopy of ID card.

3. The original and copy of the original purchase agreement.

4. Original and photocopy of household register.

5. If you are married, you need to provide the original and copy of the marriage certificate.

6. If you are married, you need to provide the co-owner's consent.

To buy a house, you need to provide:

1. Original and photocopy of ID card.

2. Original and photocopy of household register.

3. If you are not a local hukou, you need to provide a temporary residence permit.

Second, the process of housing sale and transfer.

1. Bring the above application materials to the local real estate bureau.

2. Fill in the relevant ** and stock contracts provided by the Real Estate Bureau, and the amount on the stock contract must be the same as the amount on the signed contract.

3. After the transfer application materials are submitted, receive the receipt and pay the tax according to the tax payment date on the receipt form, which generally takes about 15 working days.

4. After the tax is paid, you can get a new real estate certificate.

Housing sales tax mainly includes: value-added tax, land value-added tax, urban maintenance and construction tax, education surcharge, personal income tax, stamp duty, and deed tax. Second-hand housing transaction taxes mainly refer to the taxes and fees levied by the tax department on buyers and sellers in second-hand housing transactions.

For the transfer of residential property by an individual, the levy of LAT shall be temporarily exempted; Stamp duty is; Individual income tax is the balance of the income from the transfer of property minus the original value of the property and reasonable expenses, and the tax rate is 20; The deed tax for ordinary residential buildings is 1, and the deed tax for high-end properties is 4.

Regulations on the Administration of Urban Real Estate Transfer

Article 7 The transfer of real estate shall be handled in accordance with the following procedures:

1) The parties to the real estate transfer sign a written transfer contract;

2) Within 90 days after the signing of the real estate transfer contract, the parties to the real estate transfer shall apply to the real estate management department where the real estate is located with the real estate ownership certificate, the legal certificate of the parties, the transfer contract and other relevant documents, and declare the transaction**;

C) the real estate management department to provide the relevant documents for review, Gao Zheng and within 7 days to make a written reply on whether to accept the application, within 7 days without a written reply, deemed to agree to accept;

4) The real estate management department verifies the declared transaction**, and conducts on-site investigation and evaluation of the transferred real estate as needed;

5) The parties to the transfer of real estate shall pay the relevant taxes and fees in accordance with the regulations;

6) The real estate management department shall handle the registration procedures for housing ownership and issue the real estate ownership certificate.