What are the taxes and fees for buying second-hand houses in Hangzhou?

Taxes and fees for second-hand housing transactions include: 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.

If ordinary houses are transferred to individual residents, the land value-added tax will be temporarily exempted; Stamp duty is .5% of the transaction price of the house (temporarily exempted since 29); The tax basis of individual income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 2%; The deed tax for ordinary houses is 1%, and the deed tax for high-grade commercial houses is 4%.

In the transaction of second-hand houses in Hangzhou, the current policy is that houses with real estate registration for two years are exempt from VAT, and those with less than two years are required to pay VAT. When calculating the value-added tax and surcharge of second-hand houses, it is generally summarized as 5.6% of the total house price. It involves two parts: one part is value-added tax, which is levied according to 5% of the total house price; The other part is three additional taxes, including urban maintenance and construction tax, education surcharge and local education surcharge, which total .6% of the total house price. In addition, in Hangzhou, stamp duty is temporarily exempted for individuals to sell or buy houses, and it is halved for non-residential houses such as serviced apartments. Now Hangzhou seems to have reduced taxes. The transaction value-added tax and surcharges for second-hand houses less than two years old have been adjusted from the original 5.6% to 5.3%.

Ask about the payment of deed tax on the purchase of second-hand houses in Hangzhou. The tax points paid are different under different circumstances. The details are as follows:

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