How much tax does it cost to buy a 500,000 house?

The transaction unit price of the construction area of single-family commercial housing and high-grade housing reached 3 times of the average transaction construction area of newly-built commercial housing in the nine districts of the main city in the last two years.

The following housing, the tax rate is 0.5%; 3 times (inclusive) to 4 times, and the tax rate is1%; The tax rate for four or more times (inclusive) is 1.2%.

At the same time, individuals who have no household registration, no enterprise or no job buy a second or more ordinary houses at a tax rate of 0.5%.

Personal property tax payable: calculation of personal housing property tax payable, formula: tax payable = taxable building area ×

Construction area transaction unit price × tax rate

Taxable building area refers to the area of taxpayer's taxable housing after deducting tax-free area. Buying a new house is different from buying a second-hand house. The cost of buying a 500,000 house is as follows:

Calculation method: 500,000 yuan multiplied by the percentage is equal to the tax paid, such as deed tax 1%, that is, 500,000 yuan *1%= 5,000 yuan.

1, new house:

Deed tax: less than 90 square meters1%; 90 square to 144 square1.5%; /kloc-3% over 0/44 square meters; Second suite 3%

Maintenance fund: 2%-3% of the total purchase price;

2. Second-hand housing:

Personal income tax: 1% exempted for five years (seller);

Deed tax: less than 90 square meters1%; 90 square to 144 square1.5%; /kloc-3% over 0/44 square meters; Second suite (buyer) 3%;

Business tax: 5.6% for five years (seller);

Transaction cost: area *6 yuan (half for the buyer and half for the seller);

Cost: 80 yuan (buyer)

Extended data

Tax base

1, ad valorem tax

The tax levied according to the residual value of real estate is called ad valorem tax.

Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property.

The deduction ratio shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. This provision is not only conducive to determining the residual tax amount according to local conditions, but also conducive to balancing the tax burden, simplifying the calculation procedure and improving the efficiency of tax collection and management.

The original value of real estate: it should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Mainly: heating, sanitation, ventilation, etc. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly. ?

2, from the rent collection

According to the rental income of real estate, it is called from rent, and the rental income of real estate is the tax basis of property tax.

Matters needing attention

1. If the property is leased, the rental income of the property shall be the tax basis of the property tax. When collecting property tax, we should treat the property invested in joint ventures differently. * * * If taking risks, the property tax shall be levied according to the residual value of the property; For fixed income, the lessor shall pay the property tax according to the rental income.

2. If the house is leased by financing, the property tax shall be levied according to the residual value of the house, and the taxpayer of the property tax during the lease period shall be determined by the local tax authorities according to the actual situation.

3. When the new house is delivered for use, if the central air-conditioning equipment has been included in the original value of the property, the original value of the property shall include the central air-conditioning equipment; The installation of air conditioning equipment in old houses is generally recorded as a single fixed asset and should not be included in the original value of the property. ? [2]?

Second, the calculation method

1, ad valorem tax

Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is:

Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.

2, from the rent collection

Temporary taxation is based on the rental income of real estate, and its formula is: tax payable = rental income × 12%.

There is no problem of ad valorem conversion. Time of tax obligation: if the original property is used for production and operation, the property tax shall be paid from the month of production and operation. The rest will be paid from next month.

The calculation formula of individual rental housing rental income is: tax payable = real estate rental income ×4%.

References:

Baidu Encyclopedia/Property Tax