How to calculate the tax for selling second-hand houses for two years?

The tax calculation method for selling second-hand houses for two years is as follows:

1. deed tax: 5.6% for less than two years (whether it is unique or not), 1% for the property below 90 square meters, 1.5% for the property above 90 square meters (if it is only a house), and 2% for the property above 90 square meters (not just a house).

2. Urban maintenance and construction tax: 7% of business tax.

3. Education surcharge: 3% of business tax.

4. Personal income tax: within 2 years of ordinary residence: {income from selling houses-total purchase amount-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) ×20%.

Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. A tax of 1% of the house price shall be levied for the sale of houses that are not the only houses for families.

5. Transaction cost: 2 yuan/m2× construction area.

6. Stamp duty: 0.05% of the total house transaction (temporarily exempted in 2009).

7. Business tax: within 2 years of residence: the total amount of house appraisal × 5.6%; Business tax is not levied on ordinary houses of 2 years or more.

8. Value-added tax: For non-first-tier cities, if individuals sell houses that have been purchased for less than 2 years, they will pay the value-added tax in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

In the four first-tier cities of North, Shanghai, Guangzhou and Shenzhen, if individuals sell non-ordinary houses that have been purchased for more than 2 years (including 2 years), value-added tax shall be paid at the rate of 5% according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax.

9. Land value-added tax: ordinary houses are exempted; Non-ordinary residence within 3 years: total house turnover ×0.5%, 3 to 5 years: total house turnover ×0.25%, 5 years and above: exempt.

10. Housing ownership registration fee 80 yuan, * * * property right certificate 20 yuan.

1 1. Notarization fee for the sales contract: only when the sales contract needs notarization, the total transaction amount of the house is ×0.3%.

12. Transfer fee:

(1) deed tax:

Seller: 6.6% for less than two years (unique), 1% for more than two years and less than five years (unique), and 1% for more than five years.

Buyer: property below 90 square meters 1%, property above 90 square meters 1.5% (houses only), and property above 90 square meters (houses only) 2%.

(2) House transaction fee: the building area of the house is *2 yuan/m2, which shall be paid by both parties.

(3) Housing ownership registration fee: 80 yuan.

(4) Housing appraisal fee: 0.5% of the appraisal amount.

Extended data

Matters needing attention in second-hand housing transaction:

1. Whether the house formalities are complete or not, the real estate license is the only proof that the owner owns the house. There is a great risk for the buyer not to get the house if he conducts the house transaction without the real estate license. Homeowners can mortgage or resell property rights. Even if there is no property now, the owner can mortgage it for resale after a period of time. Therefore, it is best to choose a house with real estate license for trading.

2. Is the property right of the house clear? Some houses have multiple owners, such as heirs, families, couples, etc. Therefore, the buyer should sign a house sales contract with all the owners. If only some * * * people dispose of the property owned by * * without authorization, the sales contract signed by the buyer with other * * * people is generally invalid.

3. Whether the transaction house is rented or not, some second-hand houses have a material burden when they are transferred, that is, they are also rented out by others. If buyers only look at the property ownership certificate and pay attention to the transfer procedures, but not whether there is a lease, then it is very likely that buyers will get a property that cannot be moved in or used in time.

4. Whether the land situation is clear, second-hand housing buyers should pay attention to the nature of land use and see whether it is allocated or sold. The allocated land is generally used for free, and the government can recover it for free. Transfer means that the owner has paid the land transfer fee and the buyer enjoys more complete rights to the house; Also pay attention to the service life of the land.

5. Does the municipal planning have an impact? Some homeowners may be eager to sell their second-hand houses because they know that their houses will be demolished in about 5 to 10 years, or that high-rise houses will be built near their houses, which may affect the municipal planning conditions such as lighting and price. As a buyer, you should fully understand the details when buying.

6. No matter whether the welfare housing is legal or not, the housing reform housing, housing projects and affordable housing are all welfare policy housing, and there are certain restrictions on the transfer. Moreover, these houses have certain national regulations on the nature of land and the scope of housing ownership, so buyers should avoid the conflict between the sales contract and national laws when purchasing.

7. Is the unit housing infringing? Generally, the unit housing has cost employee housing and standard employee housing. Both land properties are allocated, and land use fees should be paid at the time of transfer. Furthermore, for the standard-priced housing, the general unit enjoys part of the property rights, and the unit enjoys the preemptive right when the employees transfer their ownership. If the buyer does not pay attention to these, it may infringe upon the legitimate rights and interests of the unit together with the owner.

8. Is the property management fee in arrears? Some owners have long been in arrears in property fees, electricity fees and three gas (natural gas, heating and gas) fees when they transfer their ownership, and have already owed a lot of fees. The buyer bought the house without knowing it, and the buyer may have to bear all the expenses.

9. Is the intermediary company illegal? Some intermediary companies provide intermediary services in violation of regulations, such as providing zero down payment service for buyers when they borrow second-hand houses, that is, all the money paid by buyers can defraud loans from banks. Buyers think they have taken advantage. I don't know if the bank finds out, all the responsibilities may be borne by him.

10, is the contract clear? Although the second-hand housing sales contract does not need to be as comprehensive as the commercial housing sales contract, it should also be clear about some details, such as the subject of the contract, the protection of rights, the price of the house, the transaction method, the liability for breach of contract, the settlement of disputes, the signing date and so on.

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