Latest regulations on housing sales tax in 2022

In 2022, the latest taxes and fees for house sales stipulated that if it is a new house sale, it is necessary to pay deed tax, maintenance fund and other fees; If it is a second-hand house, you need to pay business tax, value-added tax, income tax, stamp duty and other taxes. Those who meet the requirements in the fifth year may be exempted from business tax and income tax. The sale of houses is not subject to compulsory notarization.

First, the latest provisions of housing sales tax in 2022

1. First-hand housing transaction

Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%.

Maintenance fund: charged according to the construction area multiplied by a certain amount.

Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.

2. Second-hand housing transactions:

The deed tax for non-ordinary houses should be doubled. Whether it has obtained property rights for less than two years.

If the house is less than five years old, the business tax shall be paid according to the regulations: the property right of the house shall be exempted for two years, and 5.5% of the house price shall be paid for less than two years. At present, the domestic demand for improvement is still great. How to reduce the policy impact? Qin Hong said that according to the document of State Taxation Administration of The People's Republic of China in 2006, for taxpayers who sell their own houses and plan to buy houses again within 1 year after selling their houses, the personal income tax paid for selling their existing houses should be paid in the form of tax deposit first. Depending on the relationship between the re-purchase amount and the original housing sales, the tax deposit will be refunded in full or in part. At the same time, the income from the transfer of the house for personal use for more than 5 years and the only living room for the family is exempt from personal income tax. In fact, this policy has certain benefits for improving rigid demand, and should be continued to be implemented in order to effectively achieve the policy goal of' supporting reasonable housing demand and curbing speculative demand'.

Value-added tax: if the ordinary residence is transferred within 5 years (inclusive), the value-added tax shall be paid according to the sales price MINUS the cost price of the house, and shall be exempted after 5 years. If the transfer of non-ordinary houses is less than 5 years (inclusive), the value-added tax shall be paid in full at the selling price; If it is transferred for more than 5 years, the value-added tax shall be paid according to the selling price MINUS the cost price of the house.

Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the last deed tax. )

Stamp duty of ten ten thousandths.

The house transaction fee shall be paid at 65438+ 0.9% of the house price.

2. Does the house sales contract need to be notarized?

A house sale contract is a contract in which one party transfers the ownership of the house to another party and the other party pays the price. The party that transfers ownership is the seller or the seller, and the party that pays the price to obtain ownership is the buyer or the buyer. According to the law, housing sales contracts should be concluded in writing.

The house sales contract is a kind of civil legal act, so it is considered valid as long as it meets the subjective qualifications of both parties, the expressions of both parties are true and consistent, and it does not violate national laws and regulations and social interests. Notarization is an activity that notaries prove the authenticity and legality of civil legal acts, facts and documents with legal significance according to the application of natural persons, legal persons or other organizations and legal procedures. Those legal acts that must be notarized by a notary public can only take effect after notarization, otherwise they will be invalid. A legal act that can take effect without notarization has stronger evidential force after notarization, but it does not mean that notarization gives it legal effect. Housing sales contracts belong to this type. Therefore, the legal effect of the house sales contract is not affected by notarization, but the notarized house sales contract has stronger evidential force and is generally adopted directly by the court.

3. What materials should I submit to apply for notarization of the house sales contract?

According to the relevant regulations, when applying for notarization of the house sales contract, the parties shall submit the following supporting materials:

1, the applicant's ID card and its copy; If an agent is entrusted, the agent shall submit the identity certificate and the power of attorney;

2. The seller shall provide the house ownership certificate and its copy;

3. When the seller sells the house owned by * * *, it shall submit the written opinions of other * * * people agreeing to sell;

4. The text of the house sales contract; The parties may request the notary office to draft on their behalf;

5. If the unit purchases a private house, the buyer shall submit the approval document approved by the housing management department;

6. Other supporting materials deemed necessary by the notary office, such as the blueprint of the house and the appraisal report of the housing management department.

According to the law, the payment of house purchase and sale tax is based on whether the house bought and sold is primary or secondary. For example, the transaction fee for second-hand houses is 65438+ 0.9% of the house price. The above is the knowledge about the latest regulations on housing sales tax in 2022.