Xi 'an second-hand housing transaction latest taxes and fees and transfer fees detailed explanation.
When buying a house, in addition to paying the purchase price, what taxes and fees do you need to pay? SouFun.com. Com An second-hand house has compiled a detailed list of purchase taxes and fees for buyers, as well as various calculation methods of purchase taxes and fees, for the reference of buyers in An.
1, deed tax (to be paid by the buyer)
According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. 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 the only house of 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 the only family house, the deed tax shall be levied at the 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 (to be 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. Personal tax (paid by the buyer)
Approved collection method: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate 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 3%.
Personal income tax shall be exempted for individuals who transfer their houses for their own use for more than 5 years and are the only houses in the family.
4. Stamp duty (0.05% for both parties)
Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business 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 personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be collected by the registration center after the taxpayer has paid or gone through the approval procedures at the local competent tax authorities.
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.
6. Registration fee
The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.
7, real estate transaction fees
The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.
The transaction fee for affordable housing is halved and shall be borne by the buyer.
In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.
8.commission
The transaction price is *3%, and both parties pay half.
9. Decal: 5 yuan/set.
If you need a mortgage when buying a house, you will also incur the following expenses:
10, assessment fee
0.5% of the appraisal result will be charged for the part whose appraisal price is lower than 654.38+00000, and 0.25% will be charged for the part whose appraisal price is higher.
1 1, mortgage registration fee
Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan.
12, entrusted notarization fee
If the house needs notarization, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional certificate.
If the building needs to be redeemed, the following expenses will be incurred:
13, foreclosure guarantee fee
Cost calculation-Owner's arrears × 1%. The term is 3 months, and the minimum charge is 2000 yuan. 300 yuan, handling fee for Longgang District, Baoan District, Guangming New District, Longhua New District, Pingshan New District and Dapeng New District.
14, default interest for foreclosure
Different banks charge different fees, generally 0.5% of the amount owed.
15, redemption of short-term loan interest
General 1 month short-term loan interest ≈ amount owed × 1.
If the buyer and seller are involved in foreign affairs, the following expenses will be incurred:
16, notarization fee for sales contract
Standards for collection and collection by notary organs from foreign parties:
Transfer price ×0.003% (transfer price
Transfer price × 0.0025+250 (500,000)
Transfer price × 0.002+2750 (5 million
17, notarization fee for mortgage contract
The service fee charged by the notary office to the foreign party when the buyer needs a loan for foreign affairs.
1. Housing transfer tax with residential property certificate area below 144 square meters:
If the business tax certificate is issued less than five years ago, the transaction price shall be *5.6%.
No production certificate has been issued for five years.
Individual income tax transaction price * 1%
Transaction price of land revenue unit housing reform * 1%
Transaction price of Anjufang *2%
Transaction price of affordable housing that can be listed and traded * 15%
Commercial housing without belt
Transaction price with deed tax certificate area less than 90 square meters * 1% (first suite)
90 m2 (inclusive)-The transaction price is between 144 m2 * 1.5% (first suite)
The transaction price of the second suite excluding the above area is *3%.
Certificate area of paid production of trading services *6 yuan
80 components of property registration fee
Mortgage registration fee 80 yuan (house purchase loan payment)
The transaction transfer tax on donated houses and inherited houses does not belong to the above tax calculation method.
Two. Property ownership certificate area 144 square meters and above housing transfer tax:
If the business tax certificate is issued less than five years ago, the transaction price shall be *5.6%.
The date of issuance of the property ownership certificate is over five years (transaction price-final transaction price) *5.6%
Individual income tax transaction price * 1%
Transaction price of land revenue unit housing reform * 1%
Transaction price of Anjufang *2%
Transaction price of affordable housing that can be listed and traded * 15%
Commercial housing without belt
Transaction price of deed tax *3%
Certificate area of paid production of traded garments * 10 yuan.
80 components of property registration fee
Mortgage registration fee 80 yuan (loan payment)
The transaction transfer tax on donated houses and inherited houses does not belong to the above tax calculation method.
(The above answers were published on 20 15-06-28. Please refer to the actual situation for the current purchase policy. )
For more real estate information, policy interpretation and expert interpretation, click to view.