What is the tax formula for public housing and public housing transactions?

Public houses are also called public houses and state-owned houses. Refers to the houses built and sold by the state and state-owned enterprises and institutions. Before the house is sold, the property right (possession, use, income and disposal) of the house belongs to the state. According to the housing reform policy, public houses rented by residents can be divided into two categories: one is saleable public houses, and the other is unsold public houses. The above two types of houses are right-to-use houses.

Taxes and fees payable for purchasing public houses.

1. The registration fee is calculated piece by piece, and each piece is 100 yuan. The registration fee is charged by the real estate trading center.

2. Stamp duty on house sales contract with selling price of 0.5‰ (installment payment is 0.5 ‰ of the total purchase price); The tax basis is the actual amount included in the transfer of property rights.

3. Stamp duty on real estate title certificate in 5 yuan;

4.65438+ 0% of the actual purchase price (excluding the market purchase price exceeding the construction area control standard);

5. If the purchase of public housing exceeds the construction area control standard and is paid according to the market price, the deed tax shall be paid according to the regulations. The deed tax is calculated and paid according to 0.75% of the purchase price of the property. That is, the taxpayer is the buyer; The calculation is based on the actual purchase amount.

6. Transfer fee; The transfer fee is calculated by set. Every 250 yuan, less than 300 thousand yuan (including 300 thousand yuan) will be charged by half, and transfer fees will be charged by the real estate trading center.

Taxes and fees payable for the sale of public houses

From the analysis of the current tax law, the taxes involved in the sale of purchased public houses by employees are:

1, two taxes and one fee (business tax, urban maintenance and construction tax, education surcharge), the tax rate is 5.5%, and the taxable amount is calculated according to the sales amount;

2. Income from personal income tax and property transfer, the tax rate is 20%, and the balance of all sales income of the seller after deducting various expenses is the tax basis;

3, land value-added tax, personal use housing sold for 5 years, shall be exempted;

4. Stamp duty is levied at 0.5‰ of sales. According to the current tax types, calculate the tax amount that employees need to pay when selling purchased public houses.

Assume that employees pay X for purchasing public housing at preferential prices, Y for selling purchased public housing, and the land income is 5% of housing income.

Two taxes-expense amount (a) = y× 0.055× 0.94 (1-5%) = 4.91.15×10-2y.

Personal income tax (b) = [y× 0.94-x-a-y× 0.94× 5% ]× 20% = 0.1688y-0.2x.

Stamp duty (c) = y× 0.94× 0.5 ‰ = 4.7×10-4y.

Total tax payable (d) = a+b+c = 0.21839y-0.2x.

The total tax burden is equivalent to about 20% of the money from the sale of purchased public houses.

Tips: The above contents are for reference only.

Reply time: 2021-12-16. Please refer to the latest business changes announced by Ping An Bank in official website.