What taxes and fees do I need to pay for changing rooms?

Less than 5 years: full tax 1% or difference of 20%, difference of business tax of 5.55%.

There is only one house for five years: tax/business tax is free.

Not unique after 5 years: full tax 1% or 20% difference.

Transaction cost: area ×2.5 yuan

Buyer's taxes and fees: deed tax (the first purchase area is less than 90 square meters 1%, non-first purchase 1.5%, and all houses above 90 square meters 1.5%).

Transaction cost: area ×2.5 yuan

2) Very unusual

Less than 5 years: 2% of the total tax or 20% of the difference, and the business tax is 5.55%.

Only 5 years later: difference business tax (selling price-buying price)

Not only after 5 years: full tax 2% or difference 20%, difference business tax 5.55%.

Handling fee: area *2.5 yuan

Buyer's tax: deed tax 3%, handling fee: area *2.5 yuan.

But the tax can be refunded, and the refund is calculated according to the house you bought!

Actual case:

Sell a set of after-sale public houses at a price of 5 million. The names of the four people on the real estate license are ABCD. This house is not an ordinary house, and it will not be the only one in five years.

Within a year, their family bought an ordinary house of1.2000,89 square meters. There are three names on the property ownership certificate, namely Abe, in which A is 19 years old. In addition to the house above, A has bought another commercial house with his parents, and there is no other house. In addition to the above-mentioned houses, there is another set of commercial housing purchased separately in the name of B and in the name of E. Excuse me:

1. How much tax did they have to pay when they sold their house last time? How much tax can they get for buying a house this time?

2. What is the deed tax they need to pay this time?

A:

Step 1: Calculate the refundable share of two purchases and sales.

When selling, each person's share is 500/4 = 1.25 million. If two people repeat it, the share is1.25 * 2 = 2.5 million.

When buying, everyone's share is120/3 = 400,000. If two people repeat, the share is 40 * 2 = 800,000.

Take the minimum of two numbers, and it is 800,000. Therefore, the refundable (refundable) share of this transaction is calculated at a minimum of 800,000 yuan.

Step 2: Calculate the tax to be paid for selling the house.

Because after-sales public houses are sold, it is not the only one after five years. According to the policy, the normal tax payable is 0% of the total amount of 65438+, that is, 5 million *1%= 50,000.

Step 3: Calculate the tax refund amount.

It is concluded that 800,000 of them can be refunded, that is, 800,000 *1%= 8,000 yuan can be withdrawn after the transaction is transferred. (The tax refund ratio is calculated according to the tax payment ratio. )

Step 4: Calculate the non-refundable deed tax normally paid for this house purchase (calculated separately according to the head count).

Since A is over 18 years old, and the house purchased this time is an ordinary house of less than 90 square meters, and since A has bought other houses besides the above-mentioned after-sales public houses, it has been purchased with her parents, according to the preferential policy of paying 1% deed tax, A should still belong to the first suite, while B has a separate set of goods besides the above-mentioned after-sales public houses.

Then the deed tax they should pay for this house purchase is:

A pays 400,000 yuan *1%= 4,000 yuan.

B pay 400,000 yuan *1.5% = 6,000 yuan.

E 400,000 yuan *1.5% = 6,000 yuan.

* * * 16000 yuan.

Step 5: Calculate the deductible deed tax amount (calculated separately according to the head).

Because both A and B have sold a set of after-sale public houses, according to the policy, both of them can enjoy the preferential tax refund policy. The amount of refundable share is the same as the above calculation method, which is 800,000, and each person accounts for 400,000.

A can deduct 400,000 yuan *1%= 4,000 yuan. (The proportion of deed tax deduction is calculated according to the proportion of deed tax payment. )

B You can deduct 400,000 yuan *1.5% = 6,000 yuan. (The proportion of deed tax deduction is calculated according to the proportion of deed tax payment. )

So the amount of deed tax that they can deduct before paying the deed tax this time is 10000 yuan.

Step 6: Calculate the total deed tax they will eventually have to pay.

The total amount to be paid for normal work is 16000 yuan-the deductible deed tax is 10000 yuan = 6000 yuan.