I recently wanted to buy a 37-square-meter serviced apartment. The net purchase price of the previous home was 360,000. The previous home obtained the property certificate in June this year. The purch

I recently wanted to buy a 37-square-meter serviced apartment. The net purchase price of the previous home was 360,000. The previous home obtained the property certificate in June this year. The purchase price in 2008 was 290,000. The transaction

There are many tax items for selling second-hand houses, but they are mainly deed tax, business tax and income tax. Other stamp taxes, transaction fees and other amounts are relatively small.

Before selling a house, you must ask an authorized agency to evaluate the value of the house.

The deed tax is levied at 1.5% of the assessed price, and 3% for non-ordinary residences and houses with two or more sets. According to regulations, ordinary residences are considered to be less than 120 square meters, but the standard can be increased by 20%, so many places use 140 square meters as the standard for distinction. You can check the classification standards in your area and consult the local housing authority.

Business tax: If your house has been purchased for more than 5 years and is an ordinary residence, it is exempt from business tax. If it is less than 5 years, it is levied at 5.55% of the transaction value. If it is more than 5 years old, but it is a non-ordinary residence, business tax will be levied on the difference.

Income tax: The state stipulates that there are two collection methods. One is levied at 20% of the price difference; the other is 1-2% of the total amount if the original purchase price of the house cannot be determined. You can compare this. Many places now set the standard for levy on the total amount as 1%. As long as the original invoice is not provided, it is considered that you cannot determine the original price and the levy is 1% of the total amount. You can go to the local area to find out. If the 1% standard is used, it will be different for you than the difference. If it is levied at 2%, you cannot pay income tax on the difference.