If the new policy Chongqing second-hand housing transaction calculation cost?

Taxes and fees for second-hand houses will vary according to the type of property rights and the issuing time of real estate licenses:

● Taxes and fees for second-hand commercial housing:

Second-hand commercial housing is a type of real estate that the owner buys directly from the developer at the market price and then sells it on the market, while affordable housing does not belong to this category.

Deed tax: 65438+ 0.5% of the transaction price. If it is a non-ordinary residential property, you need to pay the deed tax at 3% of the transaction price; Explanation of terms: Non-ordinary residence-any "building area is above140m2, floor area ratio is above 1.0, and the actual transaction price is higher than the average transaction price of houses on the same level of land 1.2 times" belongs to non-ordinary residence, and vice versa. In addition, public houses were purchased, relocated houses were rebuilt, and cooperatives raised funds to build houses and settle down.

Stamp duty: 0.5% of the transaction price is paid by both buyers and sellers of second-hand houses as stamp duty.

Business tax: if the real estate license (or deed tax bill issued by the tax department) is issued for less than 5 years, the business tax of 5.5% of the transaction price is required. After 5 years, ordinary housing will be exempted, and non-ordinary housing will be paid according to the standard of (actual transaction price-original purchase price) ×5.5%;

Personal income tax: Personal income tax should be paid if the delivery time is less than 5 years. There are two ways to pay personal income tax: 1, which is suitable for those who can provide proof of the original value of the property: (actual transaction price-original purchase price-reasonable expenses) × 20%; 2. Applicable to those who cannot provide proof of the original value of the property or proof of reasonable expenses: 65438+ 0% of the actual transaction price of the property. Explanation of terms: reasonable expenses-reasonable expenses generally refer to taxes, loan interest, decoration expenses, notarization fees, handling fees, etc. When buying a house, the owner will pay, but the corresponding vouchers, such as the invoice of decoration payment, need to be submitted. If the property has been over 5 years, it can be exempted if it belongs to the only house in the family, otherwise it still needs to pay personal income tax. If the owner plans to buy the property again in the year when the property is sold, he can submit a written application to the tax authorities, pay personal income tax in the form of tax deposit first, and refund the corresponding part of personal income tax after purchasing the property again within 1 year.

● Housing reform tax:

Housing reform, also known as "purchased public houses" and "listed public houses", is a kind of property type that employees buy out the property that units are allocated to individuals in the form of welfare housing distribution at the price stipulated by relevant departments. In the housing reform, only the property with the nature of "cost purchase" can be directly listed and traded:

Deed tax and stamp duty: pay according to the deed tax and stamp duty standard of commercial housing;

Land transfer fee: housing reform requires land transfer fee, and the calculation formula is: current cost price × construction area × 1%/. Term explanation: current cost-refers to the housing reform cost issued by the government in the year when the real estate was actually listed for sale, that is, the cost of this year. The current housing reform cost in Beijing is 1.560 yuan/m2 (some suburban counties have declined), that is to say, the land transfer fee for housing reform is actually 1.5 yuan/m2 according to the cost price; After the housing reform is listed for sale and the land transfer fee is paid, its property right is equivalent to that of commercial housing;

Personal income tax: the calculation method of personal income tax for housing reform is the same as that for commercial housing, except that the starting point is based on the actual delivery time of the housing reform price (purchase price) at the time of housing reform, and the payment voucher at that time is required as the calculation basis. In addition, according to the standard of "(actual transaction price-original purchase price-reasonable cost) ×20%", the original purchase price of housing reform is not based on housing reform.

It should be noted that there are two kinds of housing reform houses, namely "preferential price" and "standard price". Standard price and preferential price of the housing reform housing listed, to pay part of the money, changed to cost price, can be directly listed. The formula for calculating the supplementary cost price of preferential price and standard price is: current cost price (1.560 yuan/square meter) × construction area ×

● Taxes and fees for affordable housing:

Affordable housing is a type of housing that the state gives corresponding tax relief and subsidies, so there are many restrictions on the listing and trading of such real estate:

Deed tax, stamp duty and business tax are paid in accordance with the relevant provisions of commercial housing transactions;

Personal income tax: it is applicable to the relevant provisions of the listing and trading of commercial housing, but since affordable housing can only be transferred at the original price within five years, it is actually not necessary to pay personal income tax for affordable housing within five years. If it is not the only house in the family, it needs to be listed and traded five years later, and it still needs to pay taxes;

"Five years" of affordable housing: 1, less than five years after delivery: the property can only be sold to eligible families at the original purchase price. The eligibility requirements for the purchase of affordable housing are: the annual family income is less than 60,000 yuan, the family without housing or the average housing area of the family does not meet the minimum standard, and the urban registered residents in Beijing or other provinces and cities who hold the Beijing work residence permit. 2. If it has been delivered for 5 years, it can be sold to any China citizen at the market price, but a comprehensive land price of 10% of the transaction price is required.

Here we need to pay special attention to another kind of real estate that is equivalent to the management of affordable housing. Most of these properties are "demolition and resettlement" or "relocated houses". Only the property certificate is marked as affordable housing, but it is not restricted by affordable housing for five years. As long as you get the title certificate, you can go public. In addition to the tax standards for commercial housing, they also need to pay a land transfer fee of 3% of the transaction price. After paying the land transfer fee,

● About land value-added tax

Ordinary houses owned by individual residents are temporarily exempted from land value-added tax when they are transferred. Secondly, residents who have transferred non-ordinary housing and lived for five years or more are exempted from land value-added tax; Those who have lived for three years but less than five years will be subject to land value-added tax by half; If you have lived for less than three years, land value-added tax will be levied according to regulations.

Most of the land value-added tax is paid at 1% of the transaction price.

● Provisions on tax reduction and exemption:

1. Residents who have been demolished can be exempted from the deed tax corresponding to the demolition compensation amount with the demolition certificate;

2. If you sell the old property and buy a new property within one year, you can exempt the income from the sale of the original property, but you need to pay it to the tax authorities in the form of tax deposit first.