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Buy second-hand housing how to save more tax province five strokes big money

Time: 2016-02-01         Source: melt 360 finishing         Author: howie

Buy second-hand housing, in addition to the taxes required by the state to pay, but also may involve intermediary fees, transfer fees, notary fees and other costs. The sum of these costs is a small sum of money. So, can you save money on taxes and fees?

Let's look at what taxes are involved in second-hand housing transactions

Deed tax

In line with residential building floor area ratio above 1.0 (inclusive), single set of construction area of ​​140 (including) square meters below (based on 120 square meters floating 16.7%), the actual transaction price is lower than the same level of land on the average transaction price of housing 1.2 times the following three conditions, as ordinary residential, levied the transaction price or 1.5% of the assessed value. Otherwise press 3%.

  New Deal deed tax:

Ordinary residential: 90 square meters following: 1%

90-140 square meters: 1.5%

140 square meters or more non-Cape House: 3%, commercial or company property rights: 3%

  Personal Income Tax

Ordinary residential within 2 years: {sales income - the total purchase price - (business tax + urban construction tax + education surcharges + stamp duty)} × 20%;

More than 2 years (inclusive) 5 years of ordinary housing: (sales of real estate - total purchase - stamp duty) × 20%.

Sale of public housing: within 5 years, (sales revenue - economic housing prices - land transfer - a reasonable fee) × 20%, of which the economic housing price × construction area × 4000 yuan / square meter, land transfer = 1560 yuan / square M × 1% × construction area. A tax on the sale of a home that is not the only home is levied at 1% of the price.

  Transaction Fees

3 yuan / square meter × construction area

  Stamp duty

Total turnover of housing × 0.05%

From 2009 onwards, the state temporarily exempts residential stamp duty

  Sales tax

Residential 2 years: Total housing assessment × 5.6%;

2 years or more ordinary residential sales tax.

March 30, 2015 The Ministry of Finance and the State Administration of Taxation issued the Notice on Adjusting the Sales Tax Policies for Individual Housing (Cai Shui [2015] No. 39): "If an individual purchases less than 2 years' Business tax; individuals will be purchased more than 2 years (including 2 years) of non-ordinary housing for external sales, according to their sales revenue minus the purchase price of the house after the collection of sales tax; individuals will be purchased more than 2 years (including 2 years) ordinary Foreign sales of housing, exempt from sales tax.

  Urban maintenance and construction tax

Business tax of 7%, the tax when the seller needs to pay value added tax, business tax paid, and in accordance with the VAT paid, business tax tax calculation, if you do not need to pay value added tax, sales tax, and do not need to pay the fee.

  Education surcharges

Business tax of 3%, the tax in the case of the seller to pay VAT, business tax paid, and in accordance with the VAT paid, business tax calculated, if you do not need to pay VAT, business tax, and do not need to pay the fee.

  Land value increment tax

Ordinary residential in its transfer, the temporary exemption of land value-added tax (ordinary residential exemption)

Non-ordinary residential housing transfer, where the residence of more than five years or more, is exempt from the land value-added tax (5 years or above exemption)

If the residence is less than five years after the expiration of three years, the value added tax on land shall be halved (the total amount of house transactions is 0.25%)

Residence less than three years, according to the provisions of the land value-added tax levied (total turnover of housing × 0.5%)

  Housing ownership registration fee

80 yuan, a total of warrants: 20 yuan

  Notary fees for sale and purchase contracts

The sale and purchase contract needs to be paid when it is notarized, the total amount of house transaction × 0.3%

So much tax cut is also a headache

What are the ways to save taxes?

First, business tax: choose more than 2 years of housing

According to the latest "Notice on Adjusting the Business Tax Policy for Individual Housing Transfer" in 2015, individuals are required to exempt the sales tax if they purchase ordinary houses purchased for more than 2 years (including 2 years) for external sales. Individuals will purchase for more than 2 years (including 2 years ) Of non-ordinary housing for external sales, in accordance with their sales income minus the purchase price of the house after the collection of business tax; individuals will buy less than 2 years of housing sales, the full collection of sales tax.

Therefore, according to the provisions of the content, buy more than 2 years of ordinary residential sales tax relief most. However, business tax relief need to pay attention to two issues:

1, housing purchase time standards

Individual purchase of housing for tax returns, while issued a certificate of housing ownership certificates and deed tax clearance and the time specified by the two inconsistent, in accordance with the "first of" principle to determine the time to buy a house;

Individuals will be receiving gifts, inheritance, divorce and other forms of non-purchase of foreign sales of housing acquisition, the purchase time in accordance with the occurrence of gifts, inheritance, divorce property division before the purchase time to determine;

According to the national housing reform policy to buy the common housing, the effective date of the purchase contract, the date of receipt of the housing receipts or property title card marked on the time, in accordance with the "first of" principle to determine the purchase time. Second, the distinction between ordinary residential and non-ordinary residential standards.

2, ordinary residential and non-ordinary residential distinction standards

According to the relevant state regulations: In principle, the housing which enjoys preferential policies should satisfy the following conditions at the same time: the floor area ratio of residential buildings is above 1.0;

A single building area of ​​120 square meters below the actual transaction price is lower than the same level of land on the average transaction price of housing 1.2 times the following;

Each province, autonomous region or municipality directly under the Central Government shall, according to the actual conditions, formulate specific standards for ordinary housing in the region to enjoy the preferential policies and allow a single building area and price standard to float properly, but the upward floating ratio shall not exceed 20% of the above standards.

Although all over the ordinary housing identified different standards, most will be a single building area of ​​not more than 144 square meters of housing as ordinary housing.

Second, no proof of home purchase for the first time

For the first time purchase confirmation, according to the relevant provisions of the display is as follows: The purchase of ordinary housing for individuals, and the family belongs to the family (members include buyers, spouses and minor children) the only housing, halved deed tax. Individual purchases of ordinary housing 90 square meters and below, and the housing belongs to the family only housing, minus 1% tax levied deed tax.

In addition, there are provisions that "family only living space" refers to the same province, autonomous regions and municipalities taxpayers (spouses for both husband and wife) only have one set of housing.

The first purchase of ordinary housing individuals can apply to the real estate department for family house registration records, and issued by its no proof of home, if the local does not have the query conditions can not provide the results of the family housing registration inquiry, you can submit is indeed the first time to buy ordinary Housing written assurance integrity, so as to enjoy a certain degree of deed tax benefits.

Third, properly keep the relevant valid credentials

According to the relevant provisions: individuals who transfer their own use of more than 5 years, and is the only family home income derived from housing, exempt from personal income tax. However, it should be noted that the time of transfer of individual housing, sales invoices stated on the time shall prevail.

Taxpayers in line with their own use of more than 5 years and the only family home two conditions, exempt from personal income tax. Those who do not meet the above-mentioned policies should pay personal income tax according to the "income from property transfer", specifically checking and collecting or approving the expropriation for two modes of expropriation. Taxpayers to provide complete and accurate evidence of the original value of the house, the application of inspection levied, or approved for levy.

Fourth, sub-family property tax incentives

Divided family analysis is the transfer of family real estate split form. Separating families and analyzing property means that family members, by means of an agreement, divide the family common property according to the commonly agreed standards and clearly define the respective behaviors owned by the joint owners.

According to the regulations: divorcing property by way of division of housing property rights is the husband and wife on the common ownership of property disposal, individuals due to divorce property ownership transfer procedures, not to impose personal income tax.

Fifth, housing exchange deed has a discount

House exchange refers to the exchange of house ownership between house owners. According to Article 10 of the Provisional Regulations of the People's Republic of China on Deed Tax, the land and housing ownership shall be exchanged with the exchange price equal to the deductible deed tax; if the exchange price is not equal, the deferred tax shall be paid in multiple amounts to the monetary, physical, intangible assets or other economic benefits One party levied deed tax.

For example: A and B have their own needs of exchange. A has a suite, the price of 800,000, B has a suite, the price of 1000000, both no mortgage and mortgage. If A and B reach an agreement, A will pay another 200,000 yuan for housing and the two sides will carry out house exchange. Then A and B enjoy the preferential tax deed, A only to pay 20 × 3% = 0.6 million deed tax, B does not need to pay deed tax. If you follow the first to buy and then buy the processing method, then you need to pay a deed tax 100 × 3% = 30,000 yuan, B to pay the deed tax 80 × 3% = 24,000 yuan (not to consider deed tax rate concessions).

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