What taxes and fees do I have to pay to buy a villa? What should I pay attention to when buying and selling villas?

Villa represents taste, happiness and comfort, and is the garden of hope for everyone who loves life. Villa is a symbol of high quality, which is far superior to multi-storey and high-rise residential buildings in comfort, privacy and environment. Because of the particularity of villas, the taxes paid for buying villas or trading second-hand houses in villas are different from those paid for ordinary houses. So, what taxes and fees do you need to pay to buy a villa? What should I pay attention to in the process of villa transaction?

1. What taxes do I have to pay to buy a villa?

(1) What taxes should I pay for buying a villa?

1, single-family villa:

(1) Land value-added tax: (selling price-original purchase price-original house purchase deed tax-business tax of this transfer) × (30%-60%).

(2) Personal income tax: (selling price-original house purchase price-original house purchase deed tax-business tax on this transfer) ×(30%-60%)- transaction cost-decoration cost-loan interest rate ×20%.

Because the personal income tax of single-family villas is mandatory to levy 20%, the extra cost than ordinary houses is land value-added tax.

2, row, superposition, single-family villa:

(1) Land value-added tax: (selling price-original purchase price-original house purchase deed tax-business tax of this transfer) ×(30%-60%).

(2) Personal income tax: (selling price-original house purchase price-original house purchase deed tax-business tax on this transfer) ×(30%-60%)- transaction cost-decoration cost-loan interest rate ×20% or 0% or 2% of the total amount can be levied.

If it has been 3 years but less than 5 years, the land value-added tax will be levied by half; No land value-added tax will be levied within 5 years; If the only house has lived for 5 years, it will be double-exempted and only need to pay the business tax on this transfer.

(2) What taxes should be paid for the transfer of land use rights?

1. Business tax and surcharges (transferor):

(1) Pay 5% business tax according to the difference between the transfer price and the purchase price.

(2) Pay 7% urban construction tax and 3% education surcharge according to the paid business tax.

2. Stamp duty and deed tax (both parties):

(1) Pay 0.05% stamp duty according to the amount contained in the property right transfer document (contract).

(2) Pay 3% deed tax according to the transaction price (contract) (5% in some places).

3. Land value-added tax (transferor):

(1) The land value-added tax shall be paid according to the value-added amount of the income obtained after deducting the project amount.

(2) The prescribed deduction items: the amount paid for obtaining the land use right; Costs and expenses of land development; Taxes related to real estate transfer.

(3) Determination of tax rate: the tax rate is 30% for the part where the value-added amount does not exceed 50% of the deducted project amount; If the value-added amount exceeds 50% to 100% of the deducted project amount, the tax rate is 40%; If the value-added exceeds 0/00% to 200% of the deducted project amount/kloc-,the tax rate is 50%; If the value-added exceeds 200% of the deduction, the tax rate is 60%.

For the convenience of calculation, a quick calculation formula can be used:

Land value-added tax = value-added amount * tax rate-deduction item amount * quick deduction coefficient

3. What should I pay attention to when buying and selling villas?

(1) Before the transaction: prepare the documents and make the agreement clear.

seller

1, certificate of real estate license. This shows that the real estate license is issued by the trading center and is true and valid.

2. Appraisal means that your ID card is not forged, and it must be consistent with the name on the real estate license before you have the right to sell the villa.

3. If the villa for sale has a lease contract, you should also ask your tenant to write a certificate of giving up the preemptive right. Married people also need their spouses' consent to sell villas.

buyer

1, identification is essential.

2. If you need a loan, you should also issue a certificate of income from your unit.

Buyers and sellers

1. Both parties investigated the property rights of the villa to prove the authenticity and legality of the house sale.

2. Signing an agreement, mainly including clarifying who will pay the expenses incurred by both parties during the transaction; How to settle and deliver property fees, water, electricity, coal and other expenses; The brand and quantity of the original furniture in the villa and how to deal with it; How the buyer pays, how many days after receiving the account and the right to use the house after receiving the account must be clearly stipulated in the agreement, which can avoid many unnecessary troubles in the later transaction and simplify the transaction.

(2) In the transaction: the calculation of taxes and fees is the key.

buyer

1. The transaction fee of 2.5 yuan square meters needs to be paid. This fee only calculates the construction area of the villa, excluding the garden and the parts that are not included in the construction area, such as the basement with a floor height of less than 2.8 meters.

2. The contract printing fee of 0.05% of the house price and the notarization fee of 0. 15% of the total price.

The transaction registration fee of 3.200 yuan, the typesetting fee around 500 yuan, the stamp duty of 5 yuan's warrants and the deed tax of 3% of the house price, and Mr. Li has to pay 3% of the house price.

seller

4.2. The transaction fee of 5 yuan square meter is 0.05% of the house price, and the contract printing fee and notarization fee are 0. 15% of the total price.

5. If the villa is traded for less than 5 years after purchase, it is required to pay the difference tax of 5% after deducting the purchase price from the sales income.

6. Personal income tax is indispensable for selling a house. This fee is paid according to 20% of the balance of the purchase price and reasonable expenses after the income from selling the house.

7. There is also a comprehensive tax of 5% of the house price that needs to be paid by the seller.

8. Another tax to be paid by the seller is the land value-added tax, which was newly levied on June 2005 1. The specific collection method of this tax is: if the villa is transferred for more than 5 years, it belongs to self-occupied real estate according to the audit results of the tax authorities, and is exempt from personal income tax; Transfer for 3 to 5 years, halved; Personal income tax shall be levied in full on the value-added part of the villa transferred within 3 years. If the seller stays for 3-5 years, the land value-added tax will be levied by half. If it is transferred after 5 years, it is determined that the land value-added tax will not be paid after the villa is occupied.

(3) After the transaction: do a good job of handover.

buyer

1. Go with the seller to rename the telephone, water, electricity and coal to avoid disputes in the future.

2. Go to the property management company in the villa community to make a registration, indicating that this villa is already yours, and you will be responsible for all matters related to the villa in the future.

The above is about what taxes and fees need to be paid for the purchase of villas, and the answers to related matters that need to be paid attention to during the villa transaction. Buying a villa is only for the family to live a happy life, to understand the relevant precautions, to avoid the occurrence of housing disputes, and to avoid family members being unhappy because of housing disputes. At the same time, knowing the taxes and fees that need to be paid for buying a villa will help us prepare the money in advance and make a good budget for buying a house.

(The above answers were published on 20 15- 12-29. Please refer to the actual purchase policy. )

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