Traditional Culture Encyclopedia - Hotel accommodation - What taxes do you need to pay for second-hand apartments in Shenzhen?

What taxes do you need to pay for second-hand apartments in Shenzhen?

Hello, according to the current relevant policies, the tax situation of this apartment is as follows:

Garages, basements, commercial apartments, serviced apartments, shops, writing rooms, supporting houses for residential buildings, public buildings and other separately transferred houses are taxed according to commercial houses. The method of tax collection is not limited by whether it is five years old or not.

Taxes and fees include: value-added tax, personal income tax, stamp duty, deed tax, land value-added tax, property tax and land use tax.

VAT: (current transaction price-original invoice price) * 5.6%;

Personal income tax: (current transaction price-original purchase price-original deed tax-stamp duty-land value-added tax) * 20%;

Stamp duty: the full amount (i.e. transaction price) *0. 1%, and the buyer and the seller shall bear half (i.e. 0.05%);

Deed tax: full amount (i.e. transaction price) * 3%;

Land value-added tax: (current transaction price-original purchase price-original deed tax-current value-added tax-stamp duty-depreciation) (30%-60%). Among them, depreciation = original purchase invoice period (from the date of purchase invoice) * 5%;

Property tax: 70% 1.2% of the original value of the house (paid annually);

Land use tax: 30 yuan/m2/year.

Among them, property tax and land use tax need to be paid in the city center and tianqiao district, and other districts do not need to pay.

I hope my answer can help you.