Traditional Culture Encyclopedia - Photography major - 20 17 how much is the deed tax for second-hand housing transactions in Hefei?
20 17 how much is the deed tax for second-hand housing transactions in Hefei?
1, deed tax
Payer: Buyer
Collection standard: ordinary residence, the only residence in the family and less than 90 square meters (inclusive), and the tax rate is 65438+ 0% of the total house price; The tax rate is 65438+ 0.5% of the total house price for ordinary houses and families with houses of more than 90 square meters.
2. VAT
Payer: Seller
Collection standard: the camp reform will be fully implemented from May 20 16 1 day, but the specific implementation time of the camp reform for second-hand housing transactions has not yet been determined.
Note: Taxable house prices included tax in the past, but not after the reform. The tax rate remained unchanged at 5%, and the actual tax burden fell to 4.76%.
3. Personal income tax
Payer: Seller
The real estate license (deed tax invoice) with a date of more than 5 years and the only house in the family is exempt from personal income tax, otherwise relevant fees will be levied.
I hope my answer can help you.
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