Dalian second-hand housing transaction tax business tax is based on the time of real estate license.

What are the taxes and fees for second-hand housing transactions in Dalian? Whether you handle it yourself or ask an intermediary to do it for you, you must have a psychological account, so that you can have a bottom in your heart and buy comfortably. ? According to the current evaluation price! According to the evaluation of price and area, sit in the right position:

1, mapping fee 1.36 yuan/square, buyer;

2. Appraisal fee is 0.5% (appraisal amount is allowed to float);

3. Appraisal amount of deed tax 1%-3% (within 90m2 for the first time1%,90m2-144m2 for the first time 1.5%, exceeding144m2 for the first time by 3%) to the buyer;

4. Income tax 1%-20% (the only ordinary residence outside five years is exempt), the seller;

5. Transaction fee 6/ m2, buyer;

6. Production cost 80 yuan, buyer (stamp duty of works 5 yuan);

7. Business tax is 5.6% (free after five years)!

The business tax payment standard is based on the time of real estate license.

Some time ago, Ms. Wang took a fancy to a house near Zhongshan Square in our city on the Internet and contacted the landlord by phone. Ms. Wang was very satisfied with the house after seeing it on the spot. The two parties reached a purchase intention, and Ms. Wang also paid a deposit of 654.38+10,000 yuan.

A few days later, Ms. Wang and the landlord agreed to go to the trading center to go through the formalities. However, when entering the tax payment link, Ms. Wang was told that although the property has been handed over for nearly 7 years, the real estate license was just completed in 2009. According to the regulations, the business tax must be based on the time on the real estate license, and the residence with less than 5 years needs to pay 5.6% business tax. "The first time I bought a house, I thought the deed tax was based on the completion time. Now I have to pay a large amount of taxes and fees. " Ms. Lu calculated that the total property price is 700,000 yuan, and the business tax to be paid is nearly 40,000 yuan. The owner thinks that he is only responsible for selling the house and collecting money, and is unwilling to pay. There was a dispute between the buyer and the seller, and finally the two sides failed to reach a deal.

Both buyers and sellers should pay taxes according to regulations.

The reporter learned that according to the relevant regulations, the current taxes and fees for second-hand housing transactions in our city mainly include: transaction fees, land transfer fees, deed tax, stamp duty, business tax and personal income tax. Among them, the common taxes and fees with large amount include business tax, personal income tax and deed tax.

Pay various taxes and fees according to different situations. The specific situation is mainly divided into three categories, including ordinary housing and non-ordinary housing, property rights over five years but less than five years, first-time purchase and second-time purchase.

According to the current tax collection regulations, the property with less than five years of property rights is required to pay 5.6% business tax and 1.5% personal income tax. On this premise, if it is an ordinary house and it is the first time to buy a house, then the deed tax payment standard is: less than 90 square meters 1%, more than 90 square meters1.5%; If the house is purchased more than twice (including twice) and is an ordinary house, the deed tax is 3%. When the property right is over five years, the payment standards of individual income tax and deed tax are consistent with the above. No matter whether the property right is over five years, the deed tax on the purchase of non-ordinary housing is 4%.

In terms of business tax, the residential property with less than five years of property rights is 5.6%; Ordinary houses with property rights of more than five years can be exempted, and non-ordinary houses are 5.6%.

It is understood that according to the relevant regulations of the state, in the taxes and fees of second-hand housing transactions, there are corresponding regulations on which party bears all kinds of taxes and fees. In general, the buyer has to pay the deed tax, and the seller has to bear the business tax and personal income tax. The transaction cost is 6 yuan/m2, which shall be borne by both parties.

Second-hand housing sales should understand the details of various taxes and fees.

According to industry insiders, in addition to regular taxes and fees, there may be some potential taxes and fees in second-hand housing transactions. For example, commercial loans need to pay evaluation fees and guarantee fees; When the inherited or donated property is transferred again, the difference tax shall be paid. It should not be underestimated that these taxes and fees are not small and are easily overlooked. Before the second-hand housing transaction, it was often not within the budget, and it was not until later that it was discovered that the dispute over who would pay the bill was triggered. The emergence of potential taxes and fees is also one of the reasons for the termination of second-hand housing sales transactions.

When buying and selling second-hand houses, if you entrust a brand intermediary to buy and sell, the intermediary will list the various taxes and fees in advance and inform both parties of this fee before the transaction. If the buyer and seller are trading on their own, or in order to prevent disputes caused by policy changes, it can be agreed in the contract who will pay all kinds of taxes and fees, so as to avoid being unable to buy a house because of paying taxes and fees.

(The above answers were published on 20 14-0 1-09. Please refer to the actual situation for the current purchase policy. )

When buying a new house, go to Sohu Focus.