Calculation method and process of transfer tax for second-hand houses in Hainan.

First, the second-hand housing transaction tax

1, personal income tax (65438+ 0% of the total transaction amount or 20% of the difference between two transactions)

Collection conditions: individual housing transfer income tax should be paid for the sale of non-unique housing by family; One is the only residence of the family, and the other is that the purchase time is more than 5 years. If both conditions are met at the same time, individual income tax can be exempted, and if either condition is not met, individual income tax must be paid.

2. Deed tax (basic tax rate 3%, preferential tax rate 1.5%, 1% to be paid by the buyer)

3% of the total transaction amount is levied at the benchmark tax rate. For the first time, the Buyer purchases an ordinary house with an area less than 90 square meters, and pays 65,438+0.5% of the total transaction amount. If the Buyer purchases an ordinary house of 90 square meters or more for the first time, it shall pay 65,438+0.5% of the total transaction amount.

3. Surveying and mapping costs

200 yuan is accepted below 75 square meters, 300 yuan is accepted below 75 square meters 144 square meters, and 400 yuan is accepted above 144 square meters.

4. Total transaction costs of second-hand houses

Residential 6 yuan /m2 * actual surveyed area, non-residential 10 yuan /m2.

5. Registration fee

The production cost is 80 yuan, and * * * has the certificate of 20 yuan.

Second, the second-hand housing transfer process

1. The buyer pays the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign the house purchase contract (or house purchase contract). After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, the two parties sign at least three purchase contracts.

2. The buyer and the seller apply to the real estate transaction management department for review. After the buyer and the seller apply to the real estate management department, the management department shall examine the relevant documents, review the property rights, and grant the transfer procedures for the houses that meet the listing conditions. If there is no property right or part of the property rights without the written consent of others, the application will be refused and the listing transaction will be prohibited.

3. make a contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed. Beijing has cancelled the contract for the sale of real estate during the transaction, which is also commonly known as the white deed.

4. Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house.

5. Go through the formalities of property right transfer. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the Notice of Obtaining Property Ownership Certificate.

6. For the buyer of the loan, after signing the house sales contract with the seller, both the buyer and the seller will go to the loan bank to handle the loan formalities. The bank will review the buyer's credit status, evaluate the house that both parties want to trade, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue a one-time loan.

7. After the buyer obtains the ownership certificate of the house and pays off all the house price, and the seller delivers the house and settles all the property fees, all the second-hand house sales contracts of both parties are fulfilled.

Extended data:

Matters needing attention in second-hand housing transaction

1. Is the house complete?

2. Is the property right of the house clear?

3. Is the trading room rented?

4. Is the land situation clear?

5. Does the municipal planning have an impact?

6. Welfare housing distribution is legal.

7, whether the unit housing infringement.

8. Is the property management fee in arrears?

9. Is the intermediary company illegal?

10. Is the contract clear?

Baidu encyclopedia-real estate transfer

Baidu encyclopedia-transaction tax on second-hand houses