What taxes and fees do you need to pay when buying second-hand houses in Chengdu?

The composition of taxes and fees is relatively complex and depends on the nature of the house being traded. For example, the tax composition of housing reform housing, affordable housing, relocation housing and other commercial housing is different.

1. Deed tax (paid by the buyer)

1. The first house with an area of ??less than 90 square meters, the transaction price * 1;

2. The first house with an area of ??less than 90 square meters Between 90-144 square meters, the transaction price is *1.5;

3. For other parts, the transaction price is *3.

2. Business tax (paid by the buyer)

1. If the real estate certificate is less than 2 years old and the area is more than 140 square meters, 5.6% of the total house price must be paid;

2. If the real estate certificate is less than 2 years old, and the area is less than 140 square meters, you need to pay 5.6 of the difference;

3. If the real estate certificate is more than 2 years old, and the area is more than 140 square meters, you need to pay 5.6 of the profit from the real estate transaction;

4. If the real estate certificate is more than 2 years old and the area is less than 140 square meters, it is exempted.

3. Personal tax (paid by the buyer)

The method of collecting personal tax is: personal income tax payable = taxable price * 1 (or 1.5, 3)

The standard for the assessment and collection rate of personal income tax on the transfer of personal housing is: 1 for ordinary housing, 1.5 for non-ordinary housing or non-residential properties, and 3 for auctioned properties. For individuals who transfer the property for self-use for more than 2 years and it is a family residence, personal income tax is exempted.

4. Stamp tax (0.05 for both buyer and seller)

Stamp tax will be levied on commercial housing sales contracts at a rate of 5/10,000 based on the property rights transfer document. For home buyers, the stamp tax rate is 0.05, that is, the tax payable by the home buyer is the taxable price * 0.05. The stamp tax is paid by the taxpayer himself. Stamp tax is temporarily exempted for individuals selling or purchasing housing. Secondary transfer registration only charges the buyer 0.05 stamp duty.

5. Land tax:

Land tax is temporarily exempted from individual sales of housing. The approved collection method of land tax is: the amount of land tax payable = the taxable price * the approved collection rate. The general urban land tax assessment and collection standards are: 10 for shops, office buildings, and hotels, and 5 for other non-residential properties.

6. Real estate registration fees

The charging standards are divided into housing and non-housing. The registration fee for personal housing is 80 yuan per item; the registration fee for non-housing properties is 550 yuan per item. The housing registration fee standard includes the production cost of the "House Rights Certificate" and the production cost of the "Land Use Rights Certificate".

7. Real estate transaction fees

The real estate transaction fee for newly built commercial housing is charged at 3 yuan/square meter and shall be borne by the transferor. Real estate transaction fees for affordable housing are halved and borne by the buyer. In other cases, the real estate transaction fee is charged at 6 yuan/square meter, and each party to the transaction shall bear 50 yuan.

Extended information:

Chengdu housing purchase qualifications:

1. Purchase new commercial housing or second-hand housing in the Chengdu Direct Area of ??Tianfu New District and the Southern Park of Chengdu High-tech Zone , the following conditions should be met at the same time:

(1) The house buyer has a household registration in the area where the house is intended to be purchased (if the household registration has been transferred to the area where the house is intended to be purchased for less than 24 months, he should be stably employed in the area where the house is intended to be purchased) and have paid social security continuously for more than 12 months), or the household registration is not in the area where the house is intended to be purchased but is stably employed in the local area and has paid social security continuously for more than 24 months.

(2) Families with two or more residents registered in this city own less than one set of self-owned houses in the city, or adult single families registered in this city, non-registered households in this city Residential households have no self-owned housing within the city.

2. New purchases in Chengdu High-tech Zone Western Park, Jinjiang District, Qingyang District, Jinniu District, Wuhou District, Chenghua District, Longquanyi District, Xindu District, Wenjiang District, Shuangliu District, and Pidu District For commercial housing or second-hand housing, the following conditions must be met at the same time:

(1) The home buyer has a household registration in the above-mentioned area (where the household registration has been moved to the above-mentioned area for less than 24 months, and should be stably employed in the above-mentioned area and and have paid social security continuously for more than 12 months), or whose household registration is not in the above-mentioned areas but are stably employed locally and have paid social security continuously for more than 24 months.

(2) Families with two or more residents registered in this city own less than one set of self-owned houses in the city, or adult single families registered in this city, non-registered households in this city Residential households have no self-owned housing within the city.

3. To purchase new commercial housing or second-hand housing in other districts (cities) and counties in Chengdu, the buyer should have a household registration in this city, or a non-local household registration but stable employment in this city and continuous payment of social security More than 12 months.

Baidu Encyclopedia - Second-hand housing transaction taxes and fees

Chengdu Municipal People's Government-Chengdu Municipal People's Government General Office's Notice on Further Improving the City's Real Estate Market Regulation Policies