Nanjing second-hand apartment transfer tax

1, deed tax (paid by the buyer) According to state regulations, deed tax must be paid to the state for the sale of houses, whether commercial houses or stock houses. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area and whether to purchase houses at 1 time.

Non-residential houses are paid at 3% of the taxable reference price. According to the Notice on Implementing Preferential Deed Tax Policies from 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half.

If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to a family with few houses, the deed tax shall be levied at a reduced rate of 1%. Under normal circumstances, the tax rate for purchasing houses of less than 90 square meters is 1%, 90- 144 square meters is 1.5%, and 144 square meters is 3%. The second purchase is 3%, regardless of region.

2. Business tax (paid by the buyer) This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

3. Tax collection method (paid by the buyer): individual income tax payable = tax payable × 1% (or 1.5% and 3%). The approved collection rate standard of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate is. Personal income tax shall be exempted for individuals who transfer their houses for personal use for more than 5 years and have a small number of families.

4. Stamp duty (0.05% for both buyers and sellers) Stamp duty is a tax levied on contracts or documents with contractual nature, property transfer documents, business account books, rights, licenses and other documents determined by the Ministry of Finance.

For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves. Individuals selling or buying houses are temporarily exempt from stamp duty. The second transfer registration only charges the buyer 0.05% stamp duty.

5. Land value-added tax: the "approved collection method" for the transfer of non-residential real estate by individuals shall be verified by registration, and the rest shall be paid by taxpayers to the local competent tax authorities or verified by registration.

Personal housing sales are temporarily exempted from land value-added tax. Approved collection method: land value-added tax payable = tax payable × approved collection rate. The approved collection standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential buildings.

Extended data:

Transfer of second-hand apartment:

Second-hand housing transfer process

1. Conduct a property right investigation on the houses traded.

2. The buyer and the seller sign a second-hand house sales contract.

Step 3 evaluate real estate

Step 4 apply for a loan

5. Apply to the real estate management department for transfer.

6. Verification by the real estate management department.

7. Pay taxes and fees for second-hand housing transactions such as deed tax.

8, the real estate management department issued a new housing property certificate.

Matters needing attention in the transfer of second-hand apartments:

(1) Is the house complete?

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. The owner can mortgage or resell the real estate license, even if it is not obtained in the future, the owner can mortgage and resell it. Therefore, it is best to choose a house with real estate license for trading.

(2) Whether the property right of the house is clear.

Some houses have multiple owners, such as heirs, families and couples. To this end, the buyer should sign a house sales contract with all 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 being rented.

Some second-hand houses have a material burden when they are transferred, that is, they are also rented 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.

Because China, including most countries, recognizes that "buying and selling does not break the lease", that is to say, the housing sales contract cannot compete with the previously established lease contract. This point is ignored by many buyers and intermediary companies in practice, and is also used by many sellers, which leads to more disputes.

(4) Is the land situation clear?

Second-hand housing buyers should pay attention to the nature of land use, whether it is allocation or transfer. The allocated land is generally used for free, and the government can recover it for free. Transfer means that the owner pays the land transfer fee, and the buyer enjoys relatively complete rights to the house.

Also pay attention to the service life of the land. If the land use right of a house is only 40 years and the owner has used it for more than ten years, then it is a bit uneconomical for the buyer to measure whether it should be based on the price of commercial housing with the land use right of the same lot for 70 years.

(5) Does the municipal planning affect it?

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) Is the welfare home legal?

Housing reform, housing projects and affordable housing are all welfare housing policies, which will be subject to certain restrictions when they are transferred. Moreover, these houses have certain national regulations on the nature of land and the scope of housing ownership, and buyers should avoid conflicts between sales contracts and national laws when purchasing.

(7) Is the unit house infringing?

The housing of general units includes cost employee housing and standard employee housing. The nature of the two plots of land is allocated, and the land use fee should be paid when transferring. 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 management fees, electricity fees and 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) whether the intermediary company violates the rules

Some intermediary companies provide intermediary services in violation of regulations, such as providing zero down payment service for buyers when lending second-hand houses, that is, all the money paid by buyers can be defrauded 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 clearly stipulate some details, such as contract subject, rights protection, housing price, transaction mode, liability for breach of contract, dispute settlement, signing date and so on.

Baidu encyclopedia-legal practice of second-hand housing sale

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