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Second-hand housing transaction tax calculation method

Time: 2017-01-05         Source: Rong 360 finishing         Author: 360 Financial consolidation

1. Deed tax: transaction price or evaluation price (higher) × 1.5% (commercial housing or 144 square meters tax rate is 3%); 2, transaction service fee: construction area (square meter) × 3 yuan 3, transaction stamp duty : transaction price or evaluation price (higher) × 0.05%; 4, production license transfer registration fee: 50 yuan (for each additional person plus 10 yuan, the buyer is the unit of 80 yuan); seller: 1, transaction service fee: Building area (m2) × 3 yuan 2, transaction stamp duty: transaction price or evaluation price (higher) × 0.05% 3. Land transfer fee: transaction price or evaluation price (higher) × 1% 4, solution to the trap: transaction Price or evaluation price (higher) × 1%; 5, commercial housing: land transfer fee according to the base land price × 3% × the construction area of ​​the unpaid land transfer fee; 6, sharing costs: transaction price / total area × sharing area × 10 % (below the 10th floor) transaction price / total area × sharing area × 20% (10 floors or more); 7,Personal Income Tax: transaction price or evaluation price (higher) × 1% (the housing reform house is used for five years, and is the only exemption for living room); 8, business tax and surcharge: transaction price or evaluation price (higher) × 5.5 %.

The latest regulations on second-hand housing tax: According to the requirements of the “National Five Articles” of the State Council, any method that can find the original value must be examined and levied, that is, 20% of the so-called difference, then when calculating the tax amount, The tax price, the original value, and the deed tax are all calculated. How should the “related taxes and fees” and “reasonable expenses” be defined? The related expenses refer to the business tax, construction fee, education surcharge and stamp duty, and land appreciation that are paid when the property is transferred. Taxes and other expenses, in the case of Nanjing City, are mainly 5.6% of business tax. "Rational expenses" include renovation fees, handling fees, notary fees, etc. In particular, the renovation fee is subject to a standard, and the commercial housing can be up to After deducting 10% of the original value of the house, the maximum value of public housing and affordable housing can be deducted from the original value of 15%. Assume that a set of 1 million purchased property is now sold at a price of 2 million. According to the inspection, the taxable price is 2 million. The original value is 1 million, the deed tax is 10,000 (assuming a tax rate of 1% at the time of purchase), the relevant taxes (mainly business tax) is 112,000 yuan, and the reasonable fee is the decoration fee (150,000, which can be provided). Tickets, fees, and notary fees total 5,000 yuan, then the personal income tax payable is (200-100-1-11.2-15-0.5) × 20% = 145,000, not 20% of the bid-ask spread, ie 200,000 yuan.

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