Second-hand housing tax

Second-hand housing tax refers to the personal income tax that needs to be paid when buying second-hand housing, and its calculation method and tax avoidance method are issues that many buyers are concerned about. This paper will introduce the calculation method and tax avoidance skills of second-hand housing tax to help you better understand and deal with the tax problems of second-hand housing.

First, the calculation method of second-hand housing tax

1. Calculate taxable income

The calculation basis of individual tax is taxable income, which refers to the amount of personal annual income MINUS various deductions. When calculating taxes and fees for second-hand houses, the calculation method of taxable income is as follows:

Taxable income = (house transfer price-original house value-house value-added tax-house transfer fee-personal income tax threshold) ×70%

Among them, "the original value of the house" refers to the house price at the time of purchase, including the purchase price, deed tax, notary fee and agency fee. "Housing value-added tax" refers to the value-added tax that needs to be paid when buying a house; "Housing transfer fee" includes housing transfer fee, property fee, maintenance fund, etc. The "personal income tax threshold" is currently 5000 yuan.

2. Calculate the personal income tax payable.

According to the taxable income, the payable personal income tax can be calculated. The calculation method of individual income tax is as follows:

Personal income tax = taxable income × applicable tax rate-quick deduction

The specific values of the applicable tax rate and quick deduction vary according to the individual's annual income and taxable income, which can be found on the official website of the tax bureau.

3. Pay personal income tax

Personal income tax needs to be paid in one lump sum when the house is transferred. There are two ways to pay, one is in the bank and the other is in the tax bureau. When paying personal income tax, you need to provide relevant supporting materials, including house transfer agreement, house purchase contract and house evaluation report.

Second, the second-hand housing tax avoidance skills

1. Choose the original value of the house reasonably.

Personal income tax is calculated on the basis of the original value of the house. Therefore, the key to tax avoidance is to choose the original value of the house reasonably. When choosing the original value of the house, we can make reasonable adjustments according to the actual situation, such as reducing the original value of the house and increasing the value-added tax of the house.

2. Reasonable choice of housing transfer costs

Housing transfer cost is also an important factor affecting personal income tax. When choosing housing transfer fees, you can minimize unnecessary expenses, such as property fees and maintenance funds.

3. Choose the correct transmission time

The calculation of personal income tax is based on the transfer price of the house, so choosing the right transfer time is also the key to tax avoidance. When choosing the transfer time, you can try to avoid the transfer at the end of the year or the end of the month, because the calculation of personal income tax will be more strict at this time.

4. Choose the appropriate tax payment method

There are two ways to pay personal income tax, one is in the bank and the other is in the tax bureau. When choosing a tax payment method, you can choose according to your actual situation. For example, you can enjoy preferential policies when you choose bank payment, and you can avoid unnecessary troubles when you choose tax bureau payment.