Foshan real estate transaction taxes and fees second-hand housing transaction taxes and fees are stipulated to be paid by the buyer.

At present, the tax regulations for second-hand houses are formulated by the state. Both buyers and sellers can learn about the tax items from professionals according to the actual situation of the housing transaction, so as to better conduct the second-hand housing transaction. What I want to introduce to you today is Foshan real estate transaction tax? Does the second-hand house transaction tax require the buyer to pay for the project? Let's take a look at the relevant knowledge.

Foshan real estate transaction taxes and fees

Second-hand housing transaction tax is a corresponding standard set by the state, and factors such as nature, area, use and the length of property right registration may also change the deed tax rate. According to the actual situation of the house to be traded, the buyer and the seller can specifically understand the tax items and tax rates from professionals or relevant departments.

1. The relevant person in charge of the relevant local taxation bureau said that the tax policies and policies of the second-hand housing business tax in the past have all shifted this time. In the past, business tax was levied at 5%, but now it is levied at 5% for value-added tax. Suppose the house price is 1 10,000 yuan, the business tax used to be 1 10,000 * 5% = 50,000 yuan, and now the value-added tax is100 (1+5%) 5% = 47,600 yuan, and the tax is less than 2,400 yuan.

2. It is equivalent to 5% of the original business tax burden, and the tax burden after the reform of the camp is 4.76%. In the past, 6,543,800 yuan+0,000 yuan included tax. At present, the value-added tax is levied at the price excluding tax, and the tax base is different. Therefore, the tax burden of second-hand housing transactions has not increased after the personal camp reform, and it has declined slightly.

3. After the reform of the camp, taxpayers remain unchanged in the process of dealing with second-hand houses, including the property right certificate of second-hand houses. Second-hand housing transactions and natural persons renting real estate are still entrusted to the local tax department for collection. How to declare or how to declare, what form to fill in, everything is basically the same.

Second-hand housing transaction taxes and fees are items that need to be paid by buyers.

1. Transaction cost: construction area x3 yuan/square.

2. Property registration fee:

Personal: 50 yuan/Zong; For every increase of 1 person, the income will increase 10 yuan;

Unit: 80 yuan/Zong

Non-residential: 550 yuan/family, income will increase 1 person/0 yuan.

3. Transaction deed tax:

(1) Purchase the only family house and the ordinary house with a total construction area of less than 90 square meters: the appraisal price of the local taxation bureau X 1%.

(2) Purchase the only family house with a total construction area of more than 90 square meters and less than 144 square meters: the price assessed by the local taxation bureau is X1.5%.

(The above should be based on the family, and the buyer must provide the original household registration book, marriage certificate or the original certificate of no marriage registration for half a month, and the certificate of no house at the domicile. )

(3) The unit construction area exceeds 144 square meters (inclusive): the price assessed by the local taxation bureau is x3%.

(4) Non-family-specific ordinary residence: the appraised price of local taxation bureau is x3%.

(5) Gift, non-residential and unit purchase: the appraised price of local taxation bureau is x3%.

4. Stamp duty on transactions:

Personal residence: tax-free

Non-residential and unit sales: the appraised price of local taxation bureau is x 0.05%.

5. Mortgage registration fee:

The mortgagee is an individual residence: 50 yuan/Zong.

Unit residence: 80 yuan/Zong

Non-residential: 550 yuan/Zong

6. Stamp duty on license: 5 yuan/license, and 5 yuan will be added for every increase of 1 person.

Two, the second-hand housing transaction taxes and fees stipulated by the seller to pay the project.

1. Transaction cost: construction area x3 yuan/square.

2. Stamp duty on transactions:

Personal residence: tax-free

Non-residential and unit sales: the appraised price of local taxation bureau is x 0.05%.

3. Land transfer fee:

Housing reform, comfortable housing and poor housing: the appraisal price of local taxation bureau is X 1%.

Commercial house and private house: the benchmark price of the plot x area x 10% (the benchmark land price should be inquired on the website of the Housing Authority).

Unit: lot benchmark price x house area

4. Personal income tax:

Exemption: the property right certificate of ordinary house has expired for 5 years, or the payment schedule of existing house in Guangzhou or the signing time of pre-sale contract, demolition compensation agreement, house agreement or house purchase agreement has expired for 5 years, and both families are the only houses at present.

Collection in less than 5 years: local tax bureau's valuation X 1% or difference x20%% (with invoice).

5. Business tax: tax-free:

If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

Ordinary residence with 5-year real estate license or 5-year deed tax payment certificate and below 144 square meters.

Ordinary residence and non-ordinary residence under 5 years: the valuation of local taxation bureau is x 5.6%.

For ordinary houses (over 144 square meters) for more than 5 years: (local tax bureau valuation-invoice income price) x 5.6%

6. Land value-added tax:

Exemption: individual residence

Non-residential or unit sales (invoice provided): four-level progressive tax rate, value-added amount = transfer income-project amount should be deducted.

Tax = Value-added Amount X Applicable tax rate quick calculation formula

If the value-added amount does not exceed 50% of the amount deducted: value-added amount x 30% = tax.

Where the added value exceeds 50% of the deducted item amount but not more than 100%, the added value is x40 %- the deducted item amount is x5% = tax.

If the added value exceeds 100% of the deducted project amount but does not exceed 200%, the added value is X50 %- the deducted project amount is X 15% = tax.

Value-added amount exceeds 200% of the deducted item amount: value-added amount X60 %- deducted item amount X35% = tax.

The above contents are all about Foshan real estate transaction tax, and the second-hand house transaction tax needs to be paid by the buyer. There are many and complicated regulations on taxes and fees for second-hand housing transactions, so it is necessary for us to calculate taxes and fees. When we pay taxes and fees, we can implement them in accordance with state regulations. According to the actual situation.