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Buying and selling second - hand housing matters needing attention
Second - hand housing transferTo pay stamp duty: the tax rate of 1 ‰, according to the normal transaction price of the transaction, the parties to bear half of the transaction. Second - hand housing transfer also pay business tax and additional: real estate license less than two years transfer, business tax can not enjoy preferential relief, the need to transfer the income minus the purchase price of the original purchase of housing sales tax.
1, housing ownership certificate fee: a free, each additional one received 10 yuan. 2, second - hand housing transfer stamp duty: 5 yuan / this (by the buyers to pay). 4, second - hand housing transfer procedures fee: 6 yuan / square meters (housing reform housing, affordable housing, Anjufang halved: 3 yuan / square meter), the second - hand housing transfer fee: Non-residential 10 yuan / square meter. Buyers and sellers bear half; 5, second - hand housing transfer fee: ordinary second - hand housing for 80 yuan / sets, the buyer bear. 6, second - hand housing transfer land income gold (collection): housing reform housing, affordable housing, housing construction room transfer transfer, according to the normal transaction price of 2% levy. The seller bear. 7, second - hand housing transfer file fee: 50 yuan. 8, second - hand housing transfer deed tax: the tax rate of 3%, according to the normal transaction transaction price; personal purchase for their own ordinary residential (construction area of 144 square meters, the volume rate of 1.2 or more, the transaction price of 4290 yuan / square meter) Half, according to 1.5% levy; demolition of residents due to the demolition of second - hand housing replacement of the equivalent of the demolition compensation part of the exemption from deed tax, the transaction price exceeds the demolition compensation, more than part of the deed tax. The buyer undertakes. 9, second - hand housing transfer duty: tax rate of 1 ‰, according to the normal transaction price of the transaction, the parties to bear half of the transaction. 10, second - hand housing transfer business tax and additional: real estate license less than two years transfer, business tax can not enjoy the preferential relief, the need to transfer the income minus the purchase price of the original purchase of housing sales tax. 11, second - hand housing transferPersonal Income Tax: The purchase of housing less than five years after the listing of the transaction, there are two ways, ① tax rate of 20%, according to the transfer of property income (the transaction price - the original price of housing - the original payment deed tax - this time to pay business tax - reasonable fees) ② failed to provide the original purchase invoice by the transaction price of 1% levy. The seller bear.
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