What is the tax rate for buying and selling houses?

1. What is the tax rate for house sales?

1, sales tax rate of first-hand houses:

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 ordinary commercial housing is halved, that is, the maintenance fund: it is charged by multiplying the construction area 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 sales tax rate:

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 business tax shall be paid according to the regulations: the property right of the house shall be exempted for two years, and the house price shall be paid for less than two years.

Land value-added tax: the property right of the house is exempted for five years, and paid at 1% of the house price for less than five years.

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 final tax amount of the previous deed tax).

House transaction fees shall be paid according to the house price.

Second, the calculation method of housing business tax

1. Taxes payable by the seller: As the ordinary house has not been purchased for two years, the taxes payable under the New Deal are as follows:

Pay business tax in full on the income from selling houses (5% of the transaction amount): 400,000 yuan × 5% = 20,000 yuan;

Education surcharge (3% of business tax): 20,000 yuan ×3%= 1 10,000 yuan;

Local education surcharge (1% business tax): 20,000 yuan × 1%= 1 ten thousand yuan;

Non-staple food price control fund (ten thousand yuan × ten thousand yuan);

Urban maintenance and construction tax (7% of business tax): 20,000 yuan ×7%= 1 10,000 yuan;

Stamp duty (the transaction amount is RMB 10000× 10000 yuan;

The above taxes and fees add up to ten thousand yuan.

2. The taxes payable by the house undertaker (buyer) are: deed tax: the transaction price of ordinary houses is 400,000 yuan × 1 ten thousand yuan;

Non-ordinary residence is 3% of the transaction price, that is, 400,000 yuan× 3% =110,000 yuan;

Stamp duty: the transaction amount is 400,000 yuan × 1 ten thousand yuan;

In addition, you need to pay the license fee of 5 yuan;

Third, China's housing sales tax rate policy.

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.

Now it is a legal society, and many things closely related to life are inseparable from the law, so we should know some legal knowledge.