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Calculation method of second - hand housing transaction tax

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

1, deed tax: the transaction price or evaluation price (high) × 1.5% (commercial space or more than 144 square meters of the tax rate of 3%); 2, transaction service fee: building area (square meters) × 3 yuan 3, : The transaction price or evaluation price (high) × 0.05%; 4, production and transfer transfer registration fee: 50 yuan (for each additional 1 plus 10 yuan, 80 yuan for the unit); Seller: 1, Construction area (square meters) × 3 yuan 2, the transaction stamp duty: the transaction price or evaluation price (high) × 0.05% 3, the land transfer: the transaction price or evaluation price (high) × 1% 4, Price, or evaluation price (high) × 1%; 5, commercial housing: land transfer price by the benchmark land price × 3% × not pay the land transfer of the construction area; 6, cost: the price / total area × share area × 10 % (10 floor below) the price / total area × share area × 20% (10 floor or more); 7,Personal Income Tax8, business tax and surtax: the transaction price or the evaluation price (high) × 5.5 (the price is not the same), the transaction price or the evaluation price (high) × 1% (room reform room for five years, and is the only living room exemption) %.

Second-hand housing tax the latest provisions: According to the State Council, "the five countries," the requirements of the rules, who can query the original value, must be checked by the way, that is, the so-called difference of 20%, then the tax Tax price, the original value, the deed tax is good to calculate the "relevant taxes and fees" and "reasonable costs" how to define it? Related costs "refers to the transfer of real estate to pay the business tax, construction fees, education fees and stamp duty, Tax and other expenses, the Nanjing City, mainly 5.6% of the business tax. "Reasonable costs" include decoration costs, fees, notary fees, etc., in particular, is that the renovation fee is the standard limit, the highest commercial housing 10% of the original value of the housing, public housing, the fitness room can be deducted by the original value of 15% of the original value.If a set of 1 million purchase of the property, now sold at 2 million price, according to the inspection, the taxable price of 2 million , The original value of 1 million, the deed tax of 10,000 (assuming the purchase tax rate of 1%), the relevant taxes and fees (mainly business tax) is 112,000 yuan, a reasonable fee for the renovation costs (150,000, (200-100-1-11.2-15-0.5) × 20% = 14.5 million, not 20% of the bid-ask spread, that is, 200,000 yuan, yuan.

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