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# How to calculate the second-hand housing tax

Time: 2017-01-19         Source: Rong 360 finishing         Author: 360 Financial consolidation

How to calculate the second-hand housing tax? details as follows:

First, the general second-hand housing transactions need to pay taxes and fees

1, second-hand housing buyers should pay taxes: 1) deed tax: 1.5% of second-hand housing funds (area 144 square meters or more need to pay 3%, the area is below 90 square meters and the first suite can pay 1%); 2) Stamp tax: 0.05% of second-hand housing funds 3) Second-hand housing transaction fee: 3 yuan / square meter; 4) second-hand housing survey and mapping fee: 1.36 yuan / square meter; 5) second-hand housing ownership registration fee and collection fee: general The situation is within 200 yuan.

2, second-hand housing sellers should pay taxes: 1) stamp duty: 0.05% of second-hand housing; 2) transaction fee: 3 yuan / square meter 3) second-hand housing business tax: 5.5% of the second-hand housing full (real estate certificate Full 5 years);

4) Second-hand housingPersonal Income Tax: 20% of the profitable part of the second-hand housing transaction or 1% of the house price (the real estate certificate is 5 years and the only housing can be exempted).

Second, the calculation of the second-hand housing sales tax

1, second-hand housing ordinary residence within 2 years: 1. { second-hand housing sales income - second-hand housing purchase total - (second-hand housing business tax + second-hand housing construction tax + second-hand housing education surcharge + second-hand housing stamp tax)} × 20% 2, 2 years or more (including) ordinary residences of less than 5 years: (second-hand housing sales income - second-hand housing purchases - second-hand housing stamp duty) × 20%. 3, second-hand housing for sale public housing: 1) within 5 years: (second-hand housing sales income - second-hand housing economic housing prices - second-hand housing land transfer gold - second-hand housing reasonable costs) × 20%, of which economic housing prices = second-hand housing construction Area × 4000 yuan / square meter, land transfer fee = 1560 yuan / square meter × 1% × second-hand housing construction area. 2) Exemption from ordinary residence for more than 5 years.

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