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What taxes should individuals pay when transferring a house?

According to current tax regulations, individuals who transfer a house must pay business tax, personal income tax, stamp tax and land value-added tax. In addition, in addition to paying business tax, they must also pay urban maintenance and construction tax, education surcharge and local tax. Education Plus.

(1) Business tax

The transfer of a house by an individual is an act of selling real estate, and business tax must be paid according to the business tax regulations, with a tax rate of 5%.

1. When individuals transfer housing, starting from January 1, 2010, if individuals sell non-ordinary housing that has been purchased for less than 5 years, business tax will be levied in full; starting from January 28, 2011, If an individual sells an ordinary house that has been purchased for less than 5 years, the full amount of business tax will be levied; if an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), the difference between the sales income and the purchase price of the house will be calculated. Business tax is levied; individuals who sell ordinary housing purchased for more than 5 years (including 5 years) are exempt from business tax. The time for purchasing a house here is determined based on the "whichever comes first" principle: the time to apply for the property ownership certificate or the time to pay the deed tax. The sales time will be determined based on the time when the Qingdao Real Estate Transaction (Registration) Center completes the online filing (online signing) procedures for existing housing transaction contracts. For districts and cities that have not yet implemented the online filing method for existing housing transaction contracts, the sales time will be based on the existing housing transaction procedures. The time of receipt of the contract at the Real Estate Registration (Transactions) Department shall prevail.

2. If an individual transfers non-residential properties, such as outlets, office buildings, etc., the business tax will be calculated based on the balance of the total income minus the original purchase price of the real estate; if the individual transfers real estate obtained from debt repayment, the business tax will be levied on the turnover. The business tax is calculated based on the balance of the total income minus the price of the real estate when the debt is paid off.

3. When applying to the local tax department to pay business tax based on the difference between the house sales income and the purchase price, you must provide the invoice produced by the tax department when you purchased the house as a legal basis for taxing the difference. Valid deduction voucher. For the convenience of taxpayers, for personal housing located in the four districts of the city, the municipal real estate transaction center will collect taxes on behalf of the city before October 1, 2008. If invoices are not issued at the same time, taxpayers can transfer business tax payment certificates or The Municipal Real Estate Trading Center issues a "Charge Schedule" containing the payment of business tax as the basis for deduction.

(2) Personal income tax

1. Income obtained by individuals from the transfer of their own real estate is subject to the tax category of "property transfer income", and personal income tax is calculated at a proportional rate of 20%. When calculating taxable income, taxpayers can present valid vouchers such as house purchase invoices and, after review by the tax authorities, are allowed to deduct the original value of the house, taxes paid during the transfer of the house, and related reasonable expenses from their transfer income.

2. In cases where the original value of a house transferred by an individual is difficult to determine, the transaction price is obviously low and there is no legitimate reason, and other special circumstances, the competent local tax authorities may follow the "Tax Collection and Management Law of the People's Republic of China and the State" According to the relevant provisions of the regulations, the taxable price is determined and the personal income tax is collected through verification. The verification method adopts fixed rate collection. The calculation formula is:

The amount of income tax payable = the amount of taxable income from the transfer of housing × the approved collection rate

3. Except for those who are exempt from personal income tax according to the provisions of the State Administration of Taxation Except for certain circumstances, for the income from the first sale of six types of housing that individuals have purchased, including public housing, poverty alleviation project housing, fund-raising housing, housing project housing, affordable housing, and demolition and resettlement housing, the approved personal income tax collection rate is not less than 1%, and other approved collections The rate is not less than 2%.

4. Income derived from the transfer of a house that has been used by an individual for more than five years and is the only living room of the family (husband and wife) is exempt from personal income tax.

(3) Land value-added tax

Effective November 1, 2008, land value-added tax will be temporarily exempted from individual sales of housing. When individuals transfer real estate other than housing, they must declare and pay land value-added tax in accordance with the provisions of the Interim Regulations on Land Value-added Tax.

When taxpayers transfer existing real estate, they should determine the amount of land value-added tax deduction items according to different circumstances:

1. If the replacement cost assessment method is adopted, the taxpayer must provide the real estate assessment The replacement cost assessment report issued by the organization must be confirmed by the competent local tax authority before the amount of deduction items can be confirmed based on the assessed replacement cost;

2. If the taxpayer transfers the existing real estate and cannot obtain the assessment Price, but if the purchase invoice can be provided, the amount of deduction items specified in Article 6 (1) and (3) of the "Interim Regulations of the People's Republic of China on Land Value-Added Tax" can be confirmed by the competent local tax authority. Deductions are calculated based on the amount stated in the invoice and an additional 5% per year from the year of purchase to the year of transfer. "Every year" is calculated from the date stated on the purchase invoice to the date of issuance of the sales invoice, and every 12 months is counted as one year; if it exceeds one year, if it is less than 12 months but more than 6 months, it can be regarded as one year. .

3. For taxpayers who can provide deed tax payment certificates for the deed tax paid when purchasing real estate, they are allowed to be deducted as "taxes related to the transfer of real estate"; but they will not be used as the base for the 5% addition.

When a taxpayer transfers existing real estate, it should be liquidated in accordance with the current tax policies. For those who cannot provide either a replacement cost assessment report or a house purchase invoice, the competent tax authorities shall determine and levy land value-added tax in accordance with the law. The calculation method is the taxable price multiplied by the approved collection rate. The specific approved collection rate is as follows.

Detailed list of approved collection rates for individual transfer of non-residential land value-added tax classification