Want to know what the tax regulations are for second-hand housing transactions in Nanjing?

I want to know what the tax regulations are for second-hand housing transactions in Nanjing.

Hello, the transaction tax of second-hand houses in Nanjing is as follows: 1. Deed tax (paid by the buyer) According to the regulations of the state, the deed tax must be paid to the state for the sale of houses, whether commercial houses or stock houses. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price. According to the Notice on Implementing Preferential Deed Tax Policies from 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to a family with few houses, the deed tax shall be levied at a reduced rate of 1%. Under normal circumstances, the tax rate for purchasing houses of less than 90 square meters is 1%, 90- 144 square meters is 1.5%, and 144 square meters is 3%. The second purchase is 3%, regardless of region. 2. Business tax (paid by the buyer) This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. 3. Tax collection method (paid by the buyer): individual income tax payable = tax payable × 1% (or 1.5% and 3%). The approved collection rate standard of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate is. Personal income tax shall be exempted for individuals who transfer their houses for personal use for more than 5 years and have a small number of families. 4. Stamp duty (0.05% for both buyers and sellers) Stamp duty is a tax levied on contracts or documents with contractual nature, property transfer documents, business account books, rights, licenses and other documents determined by the Ministry of Finance. For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves. Individuals selling or buying houses are temporarily exempt from stamp duty. The second transfer registration only charges the buyer 0.05% stamp duty. 5. Land value-added tax: the "approved collection method" for the transfer of non-residential real estate by individuals shall be verified by registration, and the rest shall be paid by taxpayers to the local competent tax authorities or verified by registration. Personal housing sales are temporarily exempted from land value-added tax. Approved collection method: land value-added tax payable = tax payable × approved collection rate. The approved collection standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential buildings. # Hello, Nanjing second-hand housing transaction tax regulations are as follows: 1. Deed tax payer: the buyer's collection standard: ordinary residence, the only family house, the area is less than 90 square meters (inclusive), and the tax rate is 65438+ 0% of the total house price; The tax rate is 65438+ 0.5% of the total house price for ordinary houses and families with houses over 90 square meters. 2. Payer of VAT: Seller's collection standard: VAT will be fully implemented from May 20 16 to May 1 2006, but the specific implementation time of VAT for second-hand housing transactions has not yet been determined. 3. Individual income tax taxpayer: If the date of the seller's real estate license (deed tax paid invoice) is more than 5 years and it is the only house in the family, it will be exempted from individual income tax, otherwise relevant fees will be levied. The above contents are for reference only, I hope I can help you. Thank you for your support to Kanfangwang. I wish you a happy purchase!

Second, Nanjing second-hand housing transaction implementation details?

Nanjing second-hand housing sales policy

The second-hand housing sales policies in different regions will be different, but there is no big change. The sale of second-hand houses in Nanjing is nothing more than about the buyer's mortgage loan to buy a house, and the buyer pays the full amount.

First, the buyer mortgage loan to buy a house

Bank credit investigation (go to the People's Bank to inquire about the buyer's credit investigation), real estate investigation (investigate whether the house is mortgaged, sealed up, divided, inherited and the owner's situation), pay the down payment to the seller and reserve the balance of the house payment. At the same time of house transfer, the bank reviews the loan conditions, the bank issues the loan to the seller's account, and both parties deliver the property (water, electricity, gas, heating and property management fees).

Second, the buyer buys the house in full.

Property right investigation (to investigate whether the property is mortgaged, sealed up, analyzed, inherited and the owner's situation), the buyer pays the seller the down payment, and both parties transfer the property together, and both parties hand over the house together (water, electricity, gas, heating and property management fees must be moved out), and the buyer pays the seller in full.

Third, the detailed rules for the implementation of second-hand housing transactions in Nanjing?

Nanjing second-hand housing sales policy

The second-hand housing sales policies in different regions will be different, but there is no big change. The sale of second-hand houses in Nanjing is nothing more than about the buyer's mortgage loan to buy a house, and the buyer pays the full amount.

First, the buyer mortgage loan to buy a house

Bank credit investigation (go to the People's Bank to inquire about the buyer's credit investigation), real estate investigation (investigate whether the house is mortgaged, sealed up, divided, inherited and the owner's situation), pay the down payment to the seller and reserve the balance of the house payment. At the same time of house transfer, the bank reviews the loan conditions, the bank issues the loan to the seller's account, and both parties deliver the property (water, electricity, gas, heating and property management fees).

Second, the buyer buys the house in full.

Property right investigation (to investigate whether the property is mortgaged, sealed up, analyzed, inherited and the owner's situation), the buyer pays the seller the down payment, and both parties transfer the property together, and both parties hand over the house together (water, electricity, gas, heating and property management fees must be moved out), and the buyer pays the seller in full.

Fourth, Nanjing second-hand housing transaction process

To tell you frankly, this process is very long. First of all, it will take him at least 1-3 months to repay the loan and cancel the mortgage. There is a queue at the bank. Recently, banks will be very busy, checking consumer loans.

You'd better go to the notary office to notarize your contract when signing the contract, transfer the down payment to him through the bank, and keep the transfer bill.