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Second-hand housing transaction tax calculation method

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

1. Deed tax: transaction price or appraisal price (higher) × 1.5% (commercial housing or more than 144 square meters is 3%); 2. transaction service fee: building area (m2) × 3 yuan 3. transaction stamp tax : Transaction price or evaluation price (higher) × 0.05%; 4, Registration transfer fee of birth certificate: 50 yuan (adding 10 yuan for each additional person, 80 yuan for buyers as unit); Seller: 1. Transaction service fee: Building area (sq.m.) × 3 yuan 2. Transaction stamp tax: transaction price or evaluation price (higher) × 0.05% 3. Land transfer fee: transaction price or appraisal price (higher) × 1% 4. Solution Room: Transaction Price or appraisal price (higher) × 1%; 5, commercial housing: land transfer fee based on benchmark land price × 3% × construction area of ​​unpaid land transfer fee; 6. Cost-sharing: transaction price / total area × apportioned area × 10 % (below level 10) transaction price/total area x apportioned area × 20% (above the 10th floor); 7,Personal Income Tax: The transaction price or appraisal price (higher) × 1% (house reform housing self-use for five years, and is the only exemption of living room); 8, business tax and surcharge: the transaction price or evaluation price (higher) × 5.5 %.

The latest regulations on second-hand housing tax: According to the requirements of the State Council's "State of the Five" Rule, anyone who can search for the original value must be assessed according to the method of inspection, that is, the so-called difference of 20%, 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 tax, land appreciation that are paid when the real estate is transferred. Taxes and other expenses, as far as Nanjing is concerned, are mainly 5.6% of sales tax, while “reasonable expenses” include decoration fees, handling fees, notary fees, etc. In particular, it should be noted that the decoration fee is subject to a quota standard, and commodity housing can be the highest After deducting 10% of the original value of the housing, public housing and affordable housing can be deducted by up to 15% of the original value. Suppose a set of 1 million property purchased is now sold for 2 million, and if it is collected according to the inspection, the tax price is 2 million. The original value was 1 million, the deed tax was 10,000 (assuming the tax rate was 1% at the time of purchase), the related taxes (mainly business tax) was 112,000 yuan, and the reasonable cost was the decoration fee (150,000, which could provide For a total of 5,000 yuan for the ticket, service fee, and notary fee, the personal income tax to be paid is (200-100-1-11.2-15-0.5) x 20% = 145,000, which is not 20% of the bid-ask spread, that is, 200,000. yuan.

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