Do I have to pay taxes when I buy a house in the city? Do I have to pay taxes every year? How is it collected?

First of all, you need to pay taxes. You only need to pay taxes at the time of the transaction, and then you don't have to pay them. House transaction tax is the tax to be paid when signing the pre-sale contract. Stamp duty: tax rate 1‰, 0.5‰ for both the buyer and the seller.

Notarization fee: the rate is 3‰ of the house price, provided that the payer is the buyer when the contract is notarized. ? Attorney's fee: the rate is 2.5‰-4‰ of the house price, provided that the payer is the buyer when signing the house pre-sale contract.

Second, pay taxes and fees.

1, primary housing transaction:

Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%.

Maintenance fund: charged according to the construction area multiplied by a certain amount.

Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.

2. Second-hand housing transactions:

The deed tax for non-ordinary houses should be doubled. Whether it has obtained property rights for less than two years. If the house is less than five years old, the value-added tax shall be paid according to the regulations: the property right of the house shall be exempted for two years, and 5.5% of the house price shall be paid for less than two years.

According to the document of State Taxation Administration of The People's Republic of China in 2006, for taxpayers who sell their own houses and plan to buy houses again within 1 year after selling their houses, the personal income tax paid for selling their existing houses should be paid in the form of tax deposit first.

Depending on the relationship between the re-purchase amount and the original housing sales, the tax deposit will be refunded in full or in part. At the same time, the income from the transfer of the house for personal use for more than 5 years and the only living room for the family is exempt from personal income tax.

In fact, this policy has certain benefits for improving rigid demand, and should be continued to be implemented in order to effectively achieve the policy goal of' supporting reasonable housing demand and curbing speculative demand'.

Value-added tax: if the ordinary residence is transferred within 5 years (inclusive), the value-added tax shall be paid according to the sales price MINUS the cost price of the house, and shall be exempted after 5 years. If the transfer of non-ordinary houses is less than 5 years (inclusive), the value-added tax shall be paid in full at the selling price; If it is transferred for more than 5 years, the value-added tax shall be paid according to the selling price MINUS the cost price of the house.

Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the last deed tax. )

Stamp duty of ten ten thousandths.

The house transaction fee shall be paid at 65438+ 0.9% of the house price.

Extended data

Who pays the taxes and fees?

For the tax on buying and selling houses, the state has stipulated the standard of expenses that buyers and sellers should bear respectively, and made it clear who should bear all the expenses. Obviously, the taxes and fees for buying and selling houses should be borne by the buyer himself, and the income from selling houses should be paid by the seller himself.

However, since 2006, the state has promulgated the "Article 15 of the State", which stipulates that "from June 1 day, 2006, the business tax will be levied in full on the proceeds from the sale of houses purchased for less than five years".

According to the regulations of relevant state departments, individual income tax, business tax, land value-added tax and education surcharge are all paid by the seller. The first two are produced by the sale of houses, and the seller is the beneficiary. Therefore, it is reasonable for the above taxes and fees to be paid by the seller.

However, these taxes and fees account for a large proportion and become an important standard for sellers' pricing. Therefore, many sellers reduce the house price accordingly, across the board, and collect the house price net, and all taxes and fees are borne by the buyer. However, in business, one person is willing to fight with another person, and when both sides think that it is worth the money, the business is successful.

In fact, the state has expressly stipulated that it is unreasonable for the buyer to pay all taxes and fees in principle. But in fact, taxes and fees and house prices are interrelated. If the seller pays taxes, the house price may be higher, while the buyer pays taxes, the house price will be relatively lower. It is in line with the principle of autonomy of will in civil law to stipulate in the contract who will pay the taxes and fees. From this perspective, it is also reasonable for the buyer to pay taxes and fees.

Baidu encyclopedia-house transaction tax