Wuhan second-hand housing transaction taxes and fees issued

With the increasing housing prices, many people give up buying new houses and choose second-hand houses. Second-hand houses can only be bought and sold after they are registered in the real estate center, because second-hand houses belong to commercial houses and property rights trading products in the third-tier market, so they must be purchased carefully. In Wuhan, second-hand housing transactions also need to pay taxes and fees. When we buy real estate, we need to pay taxes on second-hand houses according to different taxes.

First, Wuhan second-hand housing transaction tax classification

According to the regulations, taxes and fees for second-hand housing transactions include taxes and fees. Taxation is mandatory and the participation of the P5 to meet the needs of society, mainly including business tax, personal income tax and deed tax. Fee refers to a fee charged by state organs (housing authority, etc.). ) provide certain labor services or services for buyers and sellers, such as surveying and mapping fees and registration fees.

Two, Wuhan second-hand housing transaction tax regulations

In second-hand housing transactions, both buyers and sellers need to pay taxes and fees according to regulations. This paper analyzes the details of tax payment from the perspective of buyers and sellers:

① Personal income tax

Personal income tax rate: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions.

Personal income tax payment regulations: those who meet the family's only housing and purchase for more than 5 years are exempt from personal income tax; If you don't meet any conditions, you have to pay personal income tax. If the property sold is non-residential.

Real estate is subject to personal income tax under any circumstances. Taxpayers can't find the original value in the local tax system and can't calculate the tax payable correctly, so they should adopt the approved collection, and the personal income tax rate for house purchase is tentatively set as taxable value 1%.

② Business tax

(1) Houses with a service life of over two years are exempt from business tax;

(2) For houses less than two years old, business tax = transaction price x5%. Whether the purchase time is more than 2 years, first look at the property certificate, then look at the deed tax invoice, and then look at the bill.

③ Land value-added tax rate:

(1) The value-added amount shall not exceed 50% of the deducted amount, and the tax amount = value-added amount x30 %；;

(2) The value-added amount exceeds 50% of the deducted project amount and does not exceed 100%, and the tax amount = value-added amount x40%- deducted project amount X5 %；;

(3) If the added value exceeds 100% of the deducted project amount, but does not exceed 200%, the tax amount = X50 %- of the added value-x15% of the deducted project amount;

(4) If the added value exceeds the deduction by more than 200%, the tax amount = X60 %- of the added value-x35% of the deduction.

Third, Wuhan second-hand housing application for mortgage

The seller has the right to completely dispose of the transaction house according to law, and the transaction house has the property ownership certificate; The age of the house purchased cannot exceed 29 years; The property right of the house traded by the Seller belongs to * * or other property owners and * * *, and the transfer is agreed; The seller and the borrower shall sign a unified real estate transfer contract; The borrower must pay the housing provident fund in full and on time for 12 months from the date when the employer establishes the housing provident fund account for him to the date of applying for the loan;

The borrower must have full capacity for civil conduct and the ability to repay the loan principal and interest; Having a loan guarantee that meets the requirements of the center; Stage guarantee plus mortgage, mortgage; The loan amount and term shall meet the requirements of the Center. Employees who intend to apply for second-hand housing loans are required to submit the borrower's spouse's salary income and housing provident fund deposit certificate in triplicate and the original and photocopy of the housing ownership certificate before the transaction, and the business personnel will review and confirm whether the employee's housing provident fund deposit is normal and whether the employee's spouse's salary income certificate is true and standardized.

20 16 list of taxes and fees for second-hand housing transactions

20 16 what taxes should I pay in addition to the value-added tax when buying and selling second-hand houses? Today, Bian Xiao will explain in detail the details and charging standards of taxes and fees for second-hand housing transactions.

1. Deed tax:

Payer: Buyer.

Collection standard: (1) The transaction price of the first suite with an area less than 90 square meters is *1%;

(2) The area of the first suite is between 90- 144 square meters, and the transaction price is *1.5%;

(3) Others: transaction price *3%.

Two. Personal income tax:

Payer: the seller.

Collection standard: personal income tax payable = taxable value * 1% (or 1.5%, 3%);

(Ordinary housing 1%, non-ordinary housing or non-residential property 1.5%, auction property 3%. )

Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family.

3. Business tax:

Collection method: individuals selling and buying ordinary houses for more than 2 years (including 2 years) are exempt from business tax.

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%.

4. Stamp duty:

Charge standard: 0.05% for both the buyer and the seller.

Verb (abbreviation of verb) land value-added tax: At present, individual housing sales are temporarily exempted from land value-added tax.

Collection standard: land value-added tax payable = taxable value * approved collection rate.

General urban land value-added tax collection standard: 10% for shops, office buildings and hotels, and 5% for other non-residential buildings.

Registration fee for intransitive verbs:

Collection standard: (1) The registration fee standard for individual houses is 80 yuan per piece;

(2) Non-housing housing registration fee per 550 yuan.

Seven, real estate transaction fees:

Collection standard: (1) The newly-built commercial house is charged at 3 yuan/m2, which shall be borne by the transferor.

(2) The affordable housing will be charged by half, which shall be borne by the buyer.

(3) In other cases, the charge shall be 6 yuan/m2, and both parties shall bear 50% of the charge.

Eight. Commission:

Charge standard: transaction price *3%, with both parties paying half.

Through the above introduction, I think everyone has a preliminary understanding of the tax regulations of second-hand housing transactions in Wuhan. It must be noted that in the transaction process, each charging object has different regulations, and the buyer and the seller must sign the contract and pay various taxes and fees. Warm reminder, if the location of second-hand housing is good, the price will be higher. The taxes and fees paid by second-hand houses in Wuhan are different from those in other areas, and the differences are large and small. We must pay taxes and fees in accordance with local regulations.

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