Do I have to pay deed tax for changing rooms?

Property replacement needs to pay taxes, mainly deed tax, transaction fee, decal and property registration fee.

1, land use right exchange, housing exchange, if the exchange price is not equal, tax shall be paid according to the overpaid currency, physical objects, intangible assets or other economic benefits. If the exchange price is equal, the deed tax shall be exempted.

2. In addition to deed tax, personal house exchange also involves six taxes, including business tax, personal income tax, urban maintenance and construction tax, stamp duty, land value-added tax, education surcharge and local education surcharge. The two sides of the exchange shall calculate and pay stamp duty, business tax, personal income tax, urban maintenance and construction tax, education surcharge and local education surcharge according to the assessed price of their respective properties, and the seller shall pay them.

If the two houses exchanged are less than five years old, business tax, personal income tax, etc. It needs to be paid by both parties, just like the sale of ordinary second-hand houses. If it has been over 5 years and is unique, there is no need to pay business tax or personal income tax. After the two houses are exchanged, the date on the property certificate is the current date. If you sell your house within five years, you still have to pay deed tax, business tax and personal income tax.

If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 4%.

What is the housing replacement process?

1. Registration of replacement: Residents shall go through the replacement registration formalities with the original valid certificate of the original house, the original valid ID card of the owner and the written certificate that the residents agree to replace it.

2. Price evaluation: the initial evaluation must be conducted on-site and detailed investigation, and then carefully calculated and re-evaluated by professionals, so as to put forward the evaluation price of the house.

3. Replacement entrustment: After confirming the replacement intention, you can formally entrust the replacement company (that is, the housing agency company) to provide housing replacement services and sign a housing replacement entrustment agreement.

4. Signing: After the house is entrusted, the specialized personnel of the replacement company will recommend the house or find the next home and accompany the on-site house inspection until the residents are satisfied, and then formally sign the relevant transaction contract or confirmation letter.

5. Handling procedures: After the house replacement client signs the contract or power of attorney, according to the contract, the house replacement client needs to pay the relevant house payment deposit and agency fee, and then he can start handling relevant procedures and complete the whole process of house delivery.

6. Property delivery: The following conditions must be met when accepting the delivery: the original account of the entrusted replacement house has all moved out; Indoor items were emptied, and water, electricity, coal and communication fees were all settled.

To sum up, it is Bian Xiao's relevant answer about the deed tax of housing exchange, hoping to help you.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.