How to calculate tax on second-hand housing transactions in Putian

Deed tax: deed tax = total house price × tax rate.

If the area exceeds 144 square meters, the tax rate is 3%;

Area less than 90 square meters (first suite), tax rate 1%.

The area is between 90- 144 square meters (first suite), and the tax rate is 1.5%.

Transaction service fee: residential 3 yuan/m2; Non-residential 1 1 yuan/square meter

Housing property registration fee: residential 80 yuan/set; Up to now, if the tax bureau confirms that you have purchased the first suite, you can waive the registration fee.

Loan mortgage registration fee: 80 yuan/set.

Seller:

Transaction service fee: 3 yuan/m2.

Business tax: total house price × 5.6% (exempted for more than 2 years)

Personal income tax: total house price × 1%

Note: Sellers usually add their own business tax and individual tax to the total house price. In fact, buyers are bearing the business tax and individual tax.

What are the financial risks in the transfer process? How to avoid "money and house are empty"

What buyers and sellers are most worried about in the transfer of second-hand houses is the capital risk. Buyers are worried that the house will not reach their own name after handing over the money to the seller. The seller is worried that the money will not come out after the house is transferred. However, this kind of second-hand housing transaction can not really achieve "cash on delivery". What shall we do? Listen to Uncle Fang.

In fact, capital supervision has become a system at present, and buyers and sellers do it according to established regulations, with little risk. No matter how you trade, the down payment must be supervised by the bank.

The specific operation mode is: the buyer and the seller sign a fund supervision agreement in the bank, and then open an account in the bank, stipulating that the down payment will be paid to the seller after the buyer completes the transfer and gets a new real estate license. If the transaction is successfully completed, the bank will pay the seller; If there is a problem in the middle, the transaction will be terminated and the down payment will be returned to the buyer. When banks provide this service, they usually charge a single supervision fee around 500 yuan, but if you mortgage through bank supervision funds, you can save this fee.

At the same time, the bank will require the buyer and the seller to sign the loan letter before signing the supervision agreement, so as to avoid the trouble caused by the buyer's failure to cooperate with the loan at that time, and the buyer and the seller do not need to go to the bank in person when lending, which will save everyone trouble. If the loan book is not signed in advance, the seller shall promptly urge the release of the down payment after the buyer completes the transfer, so as to avoid "money and house are empty".

After the buyer pays the deposit, the seller must put the old real estate license in the intermediary office to prevent the seller from disappearing after receiving the deposit. Of course, after the transfer, if the seller is really worried about not getting the house payment, he can also agree with the buyer to put the new real estate license in the intermediary office after the transfer, and then hand over the new real estate license to the buyer after the bank payment reaches the seller's account. In short, we should make full use of intermediaries to ensure the safety of your property during the transaction.

Fees to be paid for the transfer of second-hand houses:

Transaction tax * * * covers 8 taxes, mainly including deed tax, business tax, stamp duty, urban construction tax, personal income tax, land value-added tax, education surcharge and local education surcharge. The collection rate of various taxes varies from region to region, but there is little difference.

1, deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%.

The expropriation rate of ordinary houses is 65438+ 0.5% of the transaction price, and the expropriation rate of non-ordinary houses is 4% of the transaction price. Specific collection ratio: ordinary houses below 90 square meters (65438+ 0% for the first set and 3% for the second set); 90 to 140 flat ordinary houses (1 set 1.5%, 2 sets 3%); Unusual houses such as villas (4% of the transaction price).

2. Business tax: the tax rate is 5.5%.

According to the 20 10 new real estate policy, for non-ordinary houses sold for less than five years, for non-ordinary houses sold for more than five years, or for ordinary houses sold for less than five years, business tax will be levied in full according to the difference between the two transactions, and for ordinary houses sold for more than five years, business tax will be exempted.

Step 3 stamp duty

First, the proportional tax rate, which is 0.05% for real estate property right transfer documents and 0.03% for housing lease contracts and real estate sales contracts;

The second is the fixed tax rate, which is applicable to the real estate title certificate, including the house title certificate and the land use certificate. The tax rate is per 5 yuan.

4. Individual income tax: the tax rate is 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be borne by the seller.

Conditions for collection Individual housing transfer income tax shall be paid for the sale of non-unique houses by families. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax.

Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase the property and obtain the property right within one year, you can refund the tax deposit in whole or in part, and the specific refund amount will be refunded according to the lower transaction price of two houses.

5. Urban construction tax, education surcharge and local education surcharge.

Such taxes are levied on the basis of business tax, and urban construction tax, education surcharge and local education surcharge are paid according to 7%, 3% and 1% of the actual business tax respectively.

Note: Fund supervision is beneficial to both buyers and sellers of second-hand houses. It is provided by an independent third party (fund supervision institution/bank) to protect the interests of both parties, avoid disputes over the sale of second-hand houses and reduce the transaction risk of second-hand houses.