Fuzhou second-hand housing transaction tax new deal

According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.

According to the Notice on Implementing Preferential Deed Tax Policies from 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%.

Under normal circumstances, the tax rate for purchasing houses of less than 90 square meters is 1%, 90- 144 square meters is 1.5%, and 144 square meters is 3%. The second purchase is 3%, regardless of region.

2. Business tax (to be paid by the buyer)

This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%.

Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

3. Personal tax (paid by the buyer)

Approved collection method: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%.

Personal income tax shall be exempted for individuals who transfer their houses for their own use for more than 5 years and are the only houses in the family.

Legal basis:

Regulations on the Administration of Urban Real Estate Transfer

Article 7 The transfer of real estate shall be handled in accordance with the following procedures:

(a) the parties to the real estate transfer signed a written transfer contract;

(two) the parties to the real estate transfer shall, within 90 days after the signing of the real estate transfer contract, declare the transaction price to the real estate management department where the real estate is located with the real estate ownership certificate, the legal certificate of the parties, the transfer contract and other relevant documents;

(three) the real estate management department to review the relevant documents provided, and make a written reply whether or not to accept within 7 days, 7 days without a written reply, as agreed to accept;

(four) the real estate management department to verify the declared transaction price, and according to the need to conduct on-the-spot investigation and evaluation of the transferred real estate;

(five) the parties to the transfer of real estate shall pay the relevant taxes and fees in accordance with the provisions;

(six) the real estate management department shall go through the formalities of housing ownership registration and issue the certificate of real estate ownership.