How to calculate the transaction tax of apartment building

There are many apartments in the market now, which are divided into commercial and residential, and the charging standards are different. Let's take a look at how the transaction tax on apartments is calculated. Many friends don't understand this problem, please see the introduction of the following article!

Apartment is the most extensive form of commercial real estate investment. Apartment-style residence was originally imported, which is more economical and practical than single-family villa. Apartments in early big cities were all high-rise buildings, and each floor had several single-family suites, including bedroom, living room, living room, bathroom, bathroom and kitchen. At that time, it was mainly used by middle-income senior staff and government civil servants. Some of them are rented by Chinese and foreign businessmen and their families in hotels for a short time.

1. How to calculate the transaction tax of the apartment?

Difference collection: business tax = difference collection (taxable value-original purchase price) × 5.6%; Individual income tax = difference of 20%; Land value-added tax = 30-60% difference; Trading transfer fees =5 yuan/_.

Full levy: business tax = full levy × 5.6%; Personal income tax = 20% in full; Land value-added tax = 3% in full; Trading transfer fees =5 yuan/_.

Whether to choose the difference or pay the tax in full can be calculated according to the situation of your own house, either way will do.

Second, the calculation method of apartment deed tax is as follows:

1. Deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

2. If an individual purchases a second family-improved house with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. House transaction tax

Three, the housing transaction tax is the tax to be paid when signing the pre-sale contract.

Stamp duty: tax rate 1‰, 0.5‰ for both the buyer and the seller. Notarization fee: the rate is 3‰ of the house price, provided that the payer is the buyer when the contract is notarized. Attorney's fee: the rate is 2.5‰-4‰ of the house price, provided that the payer is the buyer when signing the house pre-sale contract.

How to calculate the transaction tax of the apartment? The above is an introduction to this problem, and I hope the above content can help my friends. Pay this tax is to sign a contract, the specific situation must be clear before signing. Avoid being deceived because you don't know the transaction taxes and fees of the apartment.