What taxes and fees need to be paid for second-hand housing transactions in Quanzhou?

If the second-hand house is transferred normally, the following fees shall be paid according to the relevant provisions:

(1) VAT: The tax rate is 5.55%, which shall be paid by the seller, and it is stipulated that:

For the transfer and sale of non-ordinary housing with a purchase time of less than 2 years, the value-added tax shall be levied in full;

For the transfer of non-ordinary houses with a purchase time of more than 2 years or ordinary houses with a purchase time of less than 2 years, the value-added tax shall be levied according to the difference between the two transactions;

The transfer and sale of ordinary houses that have been purchased for more than 2 years shall be exempted from value-added tax;

If the property for sale is non-residential such as shops, office buildings and factories, there is no need to demonstrate whether it is necessary to levy full appreciation after 2 years.

(2) Personal income tax: the total transaction amount is 65438+ 0% or 20% of the difference between the two transactions. There are two conditions for the seller to pay and collect: the only residence of the family and the purchase time of more than 5 years.

If both conditions are met at the same time, individual income tax can be exempted;

Personal income tax must be paid if any condition is not met;

In addition, if the property sold is a non-residential property, personal income tax will be paid under any circumstances.

Extended data:

Repayment method: Choosing an appropriate repayment method is an important prerequisite to help reduce the burden of buying and selling second-hand houses.

For example, China Construction Bank and China Bank of Communications promote two new repayment methods: "equal increase" and "equal decrease"; Shanghai Pudong Development Bank promotes the "quarterly repayment" mortgage repayment method; China Merchants Bank is under the banner of providing at least seven mortgage repayment methods.

1. Equal principal and interest

This is the most commonly used method, and it is also recommended by most banks for a long time. Add up the total principal and interest of the mortgage loan and distribute it evenly to each month of the repayment period. As a repayment, he pays a fixed amount to the bank every month, but the proportion of principal in the monthly repayment increases month by month, and the proportion of interest decreases month by month.

Second, the average capital

The so-called average capital repayment method, also known as the repayment method of interest with principal and average capital with unequal interest. The lender will allocate the principal to each month and pay off the interest from the previous trading day to the repayment date. Compared with the matching principal and interest, the total interest cost of this repayment method is lower, but the principal and interest paid in the early stage are more, and the repayment burden is reduced month by month.

For example, we also borrowed 200,000 yuan from the bank, and the repayment period was 15 years. If you choose to repay the same principal, you need to repay the bank principal11yuan every month, and the interest in the first month is 9 18 yuan, totaling 2,200 yuan in the first month. Then, every month,

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