How to calculate the tax on second-hand housing transactions?

First, how to calculate the tax on second-hand housing transactions:

1. If the taxpayer (seller) cannot find the original value of the house in the local tax system and cannot provide the original value of the house and other expenses, the calculation method of personal income tax is: personal income tax = taxable amount × 1%. For example, the price of a house with fewer than five or more sellers is 1 10,000. 65438+ 0% of the total amount. Then, the personal income tax that the buyer needs to pay is: 100× 1% = 1 ten thousand yuan.

2. If the taxpayer (seller) can find the original value of the house in the local tax system, or can provide the original value of the house and other expenses, then the calculation method of personal income tax is: personal income tax = (taxable value-original value of the house-original deed tax-reasonable expenses such as taxes paid in this transaction) ×20%. For example, the seller sells less than five unique houses with a taxable value of 6,543,800 yuan, and the original value, original deed tax and related taxes total 700,000 yuan. Then, the personal income tax that the buyer needs to pay is: (100-70) × 20% = 60,000 yuan.

Second, the second-hand housing sales transfer process:

1. First, buyers and sellers establish information communication channels. The buyer knows the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.

2. If the house provided by the seller is legal and can be traded on the market, the buyer can pay 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 a house sales contract (or a house sales 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, both parties shall sign at least three house sales contracts.

3. 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 some property rights without the written consent of other property rights, the application will be refused and the listing transaction will be prohibited.

4. 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".

5. Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.

6. Go through the formalities of property right transfer and 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 receiving the property ownership certificate.

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.

Third, what should be paid attention to in the sale of second-hand houses:

1, verify the housing situation. Understanding the natural conditions of the house includes not only the location, address and house number of the house, but also details such as area, apartment type, pattern, structure, orientation, lighting, width and depth, including reserved projects, decoration, property services, living facilities and business environment.

2. Verify whether the property rights are clear and whether the seller's procedures are complete. The real estate license is the only proof that the owner enjoys the ownership of the house, and the seller must be the owner of the house. The buyer can check the information of the seller and the property by checking the property right certificate and the property owner's ID card to avoid disputes. For homeowners with military certificates, be extra cautious and be sure to verify their identity.

3. Indicate the method and time of payment. When buying a house, the buyer should ask the seller to indicate the time and method of payment in the contract, and can't use vague verbal agreement.

4, clear the liability for breach of contract and the supplementary terms of fair use. Property buyers should sign a formal purchase contract in a formal intermediary company. In addition to specifying the breach of contract in the contract, in the process of contract performance, additional clauses should be added to some uncertain issues at present, so as to clearly write the specific situation and the agreement between the two parties to avoid future troubles.

Second-hand housing transaction tax declaration and payment is an important procedure, which needs to follow the relevant regulations and steps. First of all, according to the tax law, after the second-hand house transaction is completed, the seller needs to declare personal income tax to the local tax authorities within 15 days. At the time of declaration, the seller needs to prepare relevant materials, such as real estate license and purchase contract. , fill in the personal income tax return and pay the corresponding taxes. The calculation of individual tax is generally based on the transaction price and holding period of the house to determine the tax rate and tax amount. Payment of individual tax can be made by bank transfer or online payment. The seller shall fulfill the obligation to declare and pay individual taxes in time to avoid possible fines or legal risks. Please consult the local tax authorities or professional lawyers for accurate tax declaration and payment guidance.

Legal basis:

Article 3 of the People's Republic of China (PRC) Urban Maintenance and Construction Tax Law has a deed tax rate of 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.