What taxes and fees do you need to pay for the second-hand house transaction of serviced apartments with 50-year property rights? Is there a saying that the business tax is divided into five years? Ho

What taxes and fees do you need to pay for the second-hand house transaction of serviced apartments with 50-year property rights? Is there a saying that the business tax is divided into five years? How is the personal income tax calculated? Second-hand housing transaction tax refers to all kinds of taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including business tax, personal income tax, land value-added tax, stamp duty,

Urban maintenance and construction tax, deed tax, education surcharge, etc. Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.05% of the house transaction price; The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; The deed tax for ordinary houses is 2%, and the deed tax for high-grade commercial houses is 4%.

According to the latest policy 20 15.3.30, the New Deal business tax has been paid for two years. Two-year houses don't have to pay business tax, and five-year houses don't have to pay tax. Total business tax for housing appraisal less than two years × 5.6%;

Calculation method of individual income tax:

Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) ×20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. A tax of 1% of the house price shall be levied for the sale of houses that are not the only houses for families.

Second-hand housing transaction tax refers to various taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including: value-added tax (original business tax), personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax, education surcharge, etc. Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax;

Stamp duty is 0.05% of the transaction price of the house (temporarily exempted from 2009); The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; Deed tax for ordinary houses 1%, deed tax for high-grade commercial houses 4%.

In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the country's tax revenue has increased, and the burden of buying a house has also increased.

Extended data:

From May of 16 to May of 1 year, a nationwide pilot project was launched to change business tax to value-added tax, and all business tax taxpayers such as construction, real estate, finance and life service industries were included in the pilot scope, and business tax was changed to value-added tax. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36)?

For non-first-tier cities, if an individual sells a house that has been purchased for less than 2 years, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

In the four first-tier cities of North, Shanghai, Guangzhou and Shenzhen, if an individual purchases a house for less than 2 years and sells it to the outside world, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who sell and buy non-ordinary houses for more than 2 years (including 2 years) shall pay VAT at the reduced rate of 5% according to the difference between sales income and purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax.

References:

Second-hand house transaction tax Baidu Encyclopedia