Traditional Culture Encyclopedia - Hotel accommodation - What taxes and fees need to be paid for second-hand houses in Jinhua?

What taxes and fees need to be paid for second-hand houses in Jinhua?

If the second-hand house is transferred normally, the following fees need to be paid according to relevant regulations:

(1) Value-added tax: The tax rate is 5.55, paid by the seller, and it is also stipulated:

If you transfer and sell a non-ordinary residence that has been purchased for less than 2 years, the full value-added tax must be levied;

If you transfer and sell a non-ordinary residence that has been purchased for more than 2 years, or the transfer and sale of a non-ordinary residence that has been purchased for less than 2 years, For an ordinary residence that has been purchased for more than 2 years, value-added tax is levied on the price difference between the two transactions;

If it is transferred and sold for an ordinary residence that has been purchased for more than 2 years, the value-added tax is exempted;

If the sale If the real estate is non-residential such as a shop, office or factory, etc., it does not need to be demonstrated whether the full value-added tax needs to be levied in two years;

(2) Personal income tax: The total tax rate of the transaction is 1 or the difference between the two transactions 20, paid by the seller

There are two conditions for levy: the family’s only residence and the purchase time of more than 5 years.

If both conditions are met at the same time, personal income tax can be exempted;

If either condition is not met, personal income tax must be paid;

In addition, if the property sold is not Residential properties are subject to personal income tax regardless of circumstances.

(3) Stamp duty: The tax rate is 1, half for the buyer and the seller, but the country has temporarily exempted it from collection.

(4) Deed tax: base tax rate 3, preferential tax rates 1.5 and 1, paid by the buyer. At the same time, it is stipulated that if the buyer purchases an ordinary residence with an area of ??less than 90 square meters for the first time, the total transaction amount must be paid 1;

If the buyer purchases an ordinary residence with an area of ??more than 90 square meters (including 90 square meters) for the first time, he will pay 1.5 of the total transaction amount;

If the property purchased by the buyer is a non-ordinary residence or a non-commercial For residences, 3% of the total transaction amount will be charged.