Second-hand taxes and fees for 40-year property right apartment

Second-hand taxes and fees for 40-year-old property apartments are as follows:

1, the deed tax is paid at 3% of the total price, regardless of the size of the area.

2. Value-added tax and surcharges are paid at 5.6% of the total price or the difference, and you cannot enjoy the policy that ordinary houses can be exempted for two years.

3. Individual tax is paid at 2% of the total price or 20% of the difference, and you can't enjoy the policy of "full five" (the only house for the family is purchased for five years) like ordinary houses.

4. Land value-added tax is levied at 5% of the total price or at a progressive rate of 30%-60%.

In the early 1940 s, there were some defects that were difficult to change, such as the inability to settle down, the high cost of living, the few people who took over later, the backward appreciation of the house, and the high maintenance cost in the later period. Therefore, before buying a "40-year-old apartment", you must consider it well and ask about local policies and specific city analysis. It is beneficial to exclude individual commercial projects, but overall, the limitations of commercial operations are still great. Individuals buying and selling non-residential houses include: office buildings, shops, production buildings, commercial and residential buildings, parking spaces, storage rooms, basements, etc. It is worth noting that when buying a serviced apartment, the tax is similar to that of an ordinary house, but once it is transferred, the tax will be much higher. For example, a hotel-style apartment with a total price of 6.5438+0.5 million yuan (the invoice value of the house purchased 6.5438+0 years ago is 6.5438+0 million yuan), and you (the seller) have to pay the transfer tax of 277,000 yuan when transferring it.

Determine the value-added rate by tax rate and quick deduction coefficient. According to the value-added rate = (approved taxable value-VAT application-total deduction items)/total deduction items. The value-added rate is ≤50%, the applicable tax rate is 30%, and the quick deduction coefficient is 0; 50%