Yangzhou second-hand housing transaction policy

Yangzhou second-hand housing transaction policy

1. deed tax

(1) The deed tax = transaction price ×1%when a family purchases an ordinary house below 90 square meters for the first time;

(2) For the first time, a family buys an ordinary house with a construction area of 90- 144 square meters, and the deed tax = transaction price ×1.5%;

(3) Others, if the property right of 140 square meters or more is purchased, the deed tax = transaction price ×3%.

2. Business Tax Business tax is a tax levied on the turnover of units and individuals selling real estate in China. The tax rate is 5.56%, which is paid by the seller.

(1) If an individual sells a house that has been purchased for less than 2 years, business tax will be levied in full, that is, business tax = transaction price × 5.56%;

(2) If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price, that is, business tax = (sales price-purchase cost) × 5.56%;

(three) individuals who have purchased ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

3. Personal income tax

(1) Generally speaking, individual income tax = transaction price × 1%.

(2) For houses and non-residential houses acquired through inheritance, donation and re-transaction, individual income tax shall be paid = transaction price ×20%.

(three) the sale and purchase of the only family housing for two years, shall be exempted from personal income tax. SouFun.com only receives 0.5% commission for buying second-hand houses in Chengdu.

Taxes and fees to be paid for general second-hand housing transactions:

Taxes payable by the buyer:

1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters, and it is the first suite).

2. Stamp duty: 0.05% of the house price.

3. Transaction cost: 3 yuan/m2.

4. Surveying and mapping fee: according to the specific regulations of each district.

5. Ownership registration fee and evidence collection fee: According to the specific regulations of each district, it is generally around 200 yuan.

The sale of second-hand houses is one of the main types of housing transactions. When buying and selling second-hand houses, a house purchase and sale contract shall be signed. After signing the house purchase and sale contract, the house ownership shall be registered and the buyer shall obtain the house ownership. According to the provisions of the Civil Law, when buying and selling second-hand houses, the restrictions on both parties are that the parties have civil capacity, the seller is the owner of the house, and buying and selling second-hand houses is the true intention of both parties, so that the buying and selling behavior is effective.

Legal basis:

People's Republic of China (PRC) Civil Code

Article 143 A civil juristic act that meets the following conditions is valid:

(1) The actor has corresponding capacity for civil conduct;

(2) the meaning is true;

(three) does not violate the mandatory provisions of laws and administrative regulations, and does not violate public order and good customs.

Article 209 The establishment, alteration, transfer and extinction of the real right of immovable property shall take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law. Natural resources owned by the state according to law may not be registered.

"People's Republic of China (PRC) City Real Estate Management Law"

Article 38. The following real estate shall not be transferred:

(a) the acquisition of land use rights by means of transfer does not meet the conditions stipulated in Article 39 of this Law;

(two) the judicial organs and administrative organs have ruled or decided to seal up or restrict the real estate rights in other forms according to law;

(three) to recover the land use right according to law;

(four) without the written consent of other people, * * * owns real estate;

(five) the ownership is controversial;

(6) Failing to register according to law and obtaining the ownership certificate;

(seven) other circumstances in which the transfer is prohibited by laws and administrative regulations.

law of property

Article 7 The establishment, alteration, transfer and extinction of the real right of immovable property shall be registered according to law. The establishment and transfer of the real right of movable property shall be delivered according to law.