How to calculate the housing tax point

The calculation method of house tax is to distinguish according to different taxes: the deed tax is paid according to 1% for the first purchase of a house below 90 square meters; Business tax is exempt from property rights for five years, and paid at 5.5% of the house price in less than five years; Land value-added tax is exempt from house property rights for five years, and paid at 1% of house price for less than five years; Income tax is the applicable proportional tax rate, calculated at 20%.

1. First-hand 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 business tax shall be paid according to the regulations. If the house property right has been obtained for two years, it will be exempted; if it has not exceeded two years, it will be paid at 5.5% of the house price. 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. Stamp duty of ten ten thousandths. The house transaction fee shall be paid at 65438+ 0.9% of the house price.

Legal basis:

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax

Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.

The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:

(a) the transfer of state-owned land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(3) buying and selling houses;

(4) Housing donation;

(5) Housing exchange.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.