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How to calculate the second-hand housing tax

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

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

I. Taxes and fees that need to be paid for general second-hand housing transactions

1, second-hand housing buyers should pay taxes: 1) Deed tax: second-hand housing 1.5% (over 144 square meters area required to pay 3%, an area of ​​90 square meters and the first suite can pay 1%); 2) Stamp tax: 0.05% of second-hand house payment 3) Second-hand housing transaction fee: 3 yuan/m2; 4) Surveying and mapping fee of second-hand house: 1.36 yuan/m2; 5) Registration fee and forensic fee for second-hand housing: General The situation is within 200 yuan.

2, second-hand housing sellers should pay taxes and fees: 1) stamp tax: second-hand housing payment of 0.05%; 2) transaction fee: 3 yuan / square meter 3) second-hand housing business tax: second-hand housing full amount of 5.5% (real estate license is not Full 5 years);

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

Second, second-hand housing sales tax calculation method

1, second-hand housing ordinary residential within 2 years: 1. {Second-hand housing sales revenue - second-hand housing purchase total - (second-hand housing sales tax + second-hand housing city tax + second-hand housing education tax surcharge + second-hand housing stamp tax)} × 20% ; 2, 2 or more years (including) 5 years of ordinary residential: (second-hand housing sales revenue - second-hand housing purchase - second-hand housing stamp duty) × 20%. 3, second-hand housing for public housing: 1) within 5 years: (second-hand housing sales revenue - second-hand housing economic housing prices - second-hand housing land transfer payments - second-hand housing reasonable costs) × 20%, of which economic housing models = second-hand housing construction Area x 4000 yuan/square meter, land transfer fee = 1560 yuan/square meter x 1% x second-hand housing area. 2) Normal homes free of charge for more than 5 years.

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