Examples of detailed calculation methods of real estate transaction taxes and fees

Real estate transactions involve many problems. In addition to the consideration and comparison of the hardware and software of the house, there are still some contents that need to be carefully studied, that is, the taxes and fees that may be generated in the process of real estate transactions, mainly depending on the category of the house, such as the first house or the second house, the first-hand house or the second-hand house, and so on. The fees they need to pay in the transaction process are completely different, and the specific calculation method may be different from the geographical aspects. Then, let's talk to Bian Xiao about the details of real estate transaction taxes and fees, and there are calculation steps for reference.

I. Details of taxes and fees for real estate transactions

House transaction tax is the tax to be paid when signing the pre-sale contract.

Stamp duty: tax rate 1‰, 0.5‰ for both the buyer and the seller.

Notarization fee: the rate is 3‰ of the house price, provided that the payer is the buyer when the contract is notarized. ?

Attorney's fee: the rate is 2.5‰-4‰ of the house price, provided that the payer is the buyer when signing the house pre-sale contract.

1. First-hand house transaction:

Deed tax: the deed tax to be paid for the purchase of new houses is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the ordinary commercial houses are levied by half, 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'.

Land value-added tax: the property right of the house is exempted for five years, and paid at 1% of the house price for less than five years.

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.

Second, the calculation of real estate transaction tax

Seller: ① stamp duty -0.05%, ② business tax -5.5% (ordinary house purchased by individuals for less than 2 years), ③ personal income tax (transfer income-original value of house-taxes paid in the process of transferring house-reasonable expenses) ×20%.

Buyer: ① Deed tax-1.5% (ordinary houses enjoy the preferential tax rate of 1.5%, that is, the plot ratio of houses is above 1.0 (inclusive), and the single building area is below140m2. The actual transaction price is lower than the average transaction price of houses on the same level of land.

In order to let everyone know more about the taxes to be paid, here are some examples:

Category I: Second-hand commercial housing

A bought a 70-square-meter house, assuming that the original value of the house was 480,000, and it was sold to B for 650,000. therefore

(1) The taxes payable by Party A when transferring the house are:

Stamp duty = turnover × 0.05% = 650,000× 0.05% = 325 yuan.

VAT = turnover × 5.5% = 650,000× 5.5% = 35,750 yuan

According to the regulations: if the original value of the house cannot be provided, the personal income tax payable shall be verified according to 1% of the taxpayer's housing transfer income; If complete information can be provided, it shall be calculated at 20% of the tax payable. So as far as this house is concerned, there are two algorithms for its individual tax:

① Tax is calculated at 20%: (The reasonable expenses of commercial housing and other houses are: the maximum deduction limit is 10% of the original value of the house. )

Individual tax = (transfer income-original value of the house-taxes paid in the process of transferring the house-reasonable expenses) ×20%? = (65-48-3.575-0.0325-4.8) × 20% =17185 yuan.

② Tax is levied according to 1%:

Individual tax = income from housing transfer ×1%= 650,000×1%= 6,500 yuan.

If 20% tax is levied, the total tax payable by Party A is 53,260 yuan; If a tax is levied according to 1%, the total tax payable by Party A is 42,575 yuan.

(2) The taxes and fees that Party B needs to pay when buying a house are:

As this house meets the requirements of ordinary residence, the deed tax is levied at the preferential tax rate of 1.5%.

Deed tax = turnover ×1.5% = 650,000×1.5% = 9750 yuan.

Stamp duty = turnover × 0.05% = 650,000× 0.05% = 325 yuan.

The total tax payable by Party B is 10075 yuan.

The second category: purchased public houses.

A bought a house of 60 square meters, assuming that the original value of the house was 300,000, and sold it to B for 500,000. Since the house has been five years old and belongs to the only living room of the family, Party A does not need to pay VAT and personal income tax when selling it. Other taxes and fees include:

(1) The taxes payable by Party A when transferring the house are:

Stamp duty = turnover × 0.05% = 500,000× 0.05% = 250 yuan.

The total tax payable by Party A is 250 yuan.

(1) The taxes payable by Party B when transferring the house are:

As this house meets the requirements of ordinary residence, the deed tax is levied at the preferential tax rate of 1.5%.

Deed tax = turnover ×1.5% = 500,000×1.5% = 7,500 yuan.

Stamp duty = turnover × 0.05% = 500,000× 0.05% = 250 yuan.

The total taxable amount of B is 7750 yuan.

Third: second-hand affordable housing.

A bought a house of 120 square meters, assuming the original value of the house was 360,000, and sold it to B for 540,000. According to the policy, there is no need to pay a tax when the affordable housing under five years is sold. The taxes and fees are as follows:

(1) The taxes payable by Party A when transferring the house are:

Stamp duty = turnover × 0.05% = 540,000× 0.05% = 270 yuan.

Value-added tax = turnover × 5.5% = 540,000× 5.5% = 29,700 yuan.

The total tax payable by Party A is 29,970 yuan.

(2) The taxes payable by Party B when transferring the house are:

As this house meets the requirements of ordinary residence, the deed tax is levied at the preferential tax rate of 1.5%.

Deed tax = turnover ×1.5% = 540,000×1.5% = 8100 yuan.

Stamp duty = turnover × 0.05% = 540,000× 0.05% = 270 yuan.

The total taxable amount of B is 8370 yuan.

The above example is about the tax details of real estate transactions, and there is also a comparative analysis of calculation methods. It can be seen that the transaction of real estate is not a simple matter, not only because of the comparison of the software and hardware of the house itself, but also because of the extra taxes and fees that consumers need to pay during the transaction. The content of this part varies according to different regional regulations or rules, and the specific calculation should also be combined with the actual situation. If necessary, we can avoid paying extra taxes and fees on the advice of professionals.

Tubatu Online provides you with "every decoration quotation, 1-4 local decoration companies, 3 sets of decoration design schemes" and the decoration pit avoidance strategy for free! Click this link:/Zhu Ye /zxbj-cszy.php? to8to _ from = SEO _ zhidao _ m _ jiare & amp； Wb, you can get it for free ~