Liutan villa property

Transaction deed tax: * 1.5% of the transaction price of the second-hand house (to be paid by the buyer)

Stamp duty: *0.05% of the transaction price of the second-hand house (to be paid by the buyer and the seller respectively)

Transaction cost: 6 yuan/m2 (paid by the seller).

Certificate fee: 80 yuan

Personal income tax: (transaction price-current price-decoration fee-deed tax-stamp duty ...) *20%

Less than five years:

Business tax: transaction price *5.5% (to be paid by the buyer)

Transaction deed tax: * 1.5% of the transaction price of the second-hand house (to be paid by the buyer)

Stamp duty: *0.05% of the transaction price of the second-hand house (to be paid by the buyer and the seller respectively)

Transaction cost: 6 yuan/m2 (paid by the seller)

Certificate fee: 80 yuan (to be paid by the buyer).

Personal income tax: (transaction price-current price-decoration fee-deed tax-stamp duty ...) *20%

The area below 140 square meters is regarded as non-ordinary residence, and the transaction deed tax of unit property houses above 140 square meters is paid at 3%.

Seller and buyer

Buy public houses within 5 years.

Stamp duty is 0.5‰ of the total house price.

Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; If an individual sells non-ordinary houses that have been purchased for more than 5 years (including 5 years) or ordinary houses that have been purchased for less than 5 years, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 65438+ 0.5% of the total deed tax property price.

Personal income tax ① The land transfer fee is 65,438+0% of the total house price, and the approved ratio is 9.50 yuan/square meter.

② Calculated by "income from property transfer": individual income tax = taxable income of individual income tax ×20%.

Non-ordinary houses with land value-added tax for three years but less than five years can be levied by half, and non-ordinary houses with less than three years can be levied 0.5‰ of the land value-added tax title certificate according to 65438+ 0% of the house turnover.

Real estate for more than 5 years

Stamp duty of 0.5‰ of the total house price; Stamp duty 0.5‰

Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; If an individual sells non-ordinary houses that have been purchased for more than 5 years (including 5 years) or ordinary houses that have been purchased for less than 5 years, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 65438+ 0.5% of the total deed tax property price.

The land transfer fee is 9.50 yuan/m2.

Property certificate stamped with 0.5‰

Second-hand commercial housing within 5 years.

Stamp duty is 0.5‰ of the total house price.

Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; If an individual sells non-ordinary houses that have been purchased for more than 5 years (including 5 years) or ordinary houses that have been purchased for less than 5 years, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 65438+ 0.5% of the total deed tax property price.

Personal income tax is 65438+ 0% of the total house price.

Non-ordinary houses with land value-added tax for more than three years but less than five years can be levied by half, and non-ordinary houses with less than three years can be forced to levy land value-added tax at 1% of the house turnover.

Real estate for more than 5 years

Stamp duty is 0.5‰ of the total house price.

Business tax and additional individuals who sell non-ordinary houses that have been purchased for less than 5 years will be subject to business tax in full; If an individual sells non-ordinary houses that have been purchased for more than 5 years (including 5 years) or ordinary houses that have been purchased for less than 5 years, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 65438+ 0.5% of the total deed tax property price.

Stamp duty on commercial premises is 0.5‰ of the total property price.

Business tax and surcharges for more than 5 years: 5.55% of the difference between the total house price and the original value, that is, 65,438+000,000× 5.55% (formal invoice is required when buying a house), and 5.55% of the total house price if the formal invoice cannot be provided. Collect it all in five years. The deed tax is 4% of the total property price.

The individual income tax is 165438+0% of the total house price, that is,100000×1%=10000 (yuan).

② Taxable income of individual income tax ×20%

For villas, office buildings and commercial houses owned by individuals, the land value-added tax is 2%.

Note: Taxable income of individual income tax = transfer income-original value of the house-taxes paid in the process of transferring the house-related reasonable expenses (original value of the house is per square meter 1.650 yuan according to the standard of affordable housing). Ordinary houses in Shijiazhuang must meet the following three conditions: the floor area ratio 1.0 or more, the building area 1.40 square meters or less, and the average house price at the same level is 65438+. 600 yuan per square meter in the ring, 6,000 yuan per square meter between the first ring and the second ring, and 4,500 yuan per square meter outside the second ring.

There are more common tax avoidance methods and risks in second-hand housing transactions >> The first move: sign the contract first and then transfer the ownership, that is, "rent for sale".

Tax avoidance method: firstly, sign the house sales contract, stipulate the house price, and the buyer pays the rent to the owner to deduct the house price. The two sides agreed to wait until the house is five years old before going through the transfer formalities to avoid taxes and fees.

Case study: Miss Wang took a fancy to a second-hand house in Chaoyang District, with a price of 340,000 yuan, reasonable area and good decoration. Miss Wang was very satisfied and told ... [Details]

The second measure: "black and white contract"

Tax avoidance method: If the house price agreed by the buyer and the seller in the contract is lower than the actual payment, the house management department shall pay the tax according to the assessed price. In this way, although business tax and individual tax cannot escape, the contract transaction price can be made lower, the tax base is small and the tax amount will be reduced.

Case: Miss Huo bought a commercial house in the Asian Games Village for 650,000 yuan in 2004 [with details]

The third measure: mortgage pawn

Tax avoidance: The buyer and the seller sign a mortgage or pawn contract to mortgage (pawn) the house to the buyer and agree on the transfer price of the house. At the same time, it is agreed that if the seller does not redeem the house during the mortgage (redemption) period, the ownership of the house shall be owned by the buyer. After the mortgage (redemption) period, as long as the seller does not perform the mortgage (pawn) contract and does not repay the buyer's expenses, the buyer naturally obtains the ownership of the house.

Case: Mr. Zhang bought a 400,000 house in Fengtai District [with details]

The fourth trick: fake gifts are the real business.

Tax avoidance method: As the donated house can be exempted from the above taxes and fees, driven by interests, buyers and sellers in the transfer of second-hand houses begin to reach a tacit understanding and conduct transactions in the form of gifts, thus achieving the purpose of tax avoidance.

Case study: Ms. Zhang bought a 90-square-meter house in Changping for 300,000 yuan three years ago. These days, she is thinking about going through notarization with the buyer as a relative and signing an agreement privately for 500,000 yuan. She calculated the account herself ... [Details]

The fifth measure: the living become "dead". Second-hand housing transfer is to avoid taxes through inheritance.

Tax avoidance method: The real estate agent actually issued a "death certificate" and a "will" to the seller, which turned the buyer and seller who had no kinship at all into cousins and transformed the relationship between the buyer and the seller into inheritance to avoid business tax and personal income tax.

Case study: Ms. Feng signed a house sales contract with the house buyer, and agreed that the house price was ... [Details]

The sixth measure: husband and wife divorce.

Tax avoidance method: An intermediary company staff said that through fake divorce, sellers can evade personal income tax. After divorce, the property of husband and wife is divided in a certain way, and the party who gets the house sells the property as the only house after being single. According to the policy, it can meet the definition of family's only house and be exempted from personal income tax.

Case study: On 200 1, Mr. Tan bought a three-bedroom and two-bedroom apartment with an area of130m2 in a real estate in Chaoyang District ... [Details]

The seventh measure: use decoration to make the house price lower.

Tax avoidance method: the buyer and the seller will reach an agreement to include the low space in the decoration fee as much as possible, and then the buyer will make up the difference for the seller privately. In this way, the actual cost paid by the seller is much less than that paid strictly according to the individual tax.

Case study: Miss Wang found a small decoration company when she sold the house in order to pay less taxes ... [Details]

Eighth measure: notarization before transfer.

Tax avoidance method: buy and sell through contract or notarization, but don't go to the real estate trading center to register the transaction first, and then go through the transfer formalities after the property ownership expires for 5 years. You can avoid paying part of the business tax by paying a small amount of notarization fee.

Case study: This year, Mr. Liu, who is going to get married, also bought a house. The owner has just bought it for less than two years and is ready to change hands. In order to avoid high taxes and fees, the landlord told him a way to save money by paying some money first ... [Details]