Traditional Culture Encyclopedia - Traditional stories - How to calculate the tax on second-hand houses in Changping, Dongguan? Don't answer casually if you don't understand. I hope it can be written correctly and in detail. Thank you! !

How to calculate the tax on second-hand houses in Changping, Dongguan? Don't answer casually if you don't understand. I hope it can be written correctly and in detail. Thank you! !

Details of taxes and fees for second-hand houses in Dongguan/transaction taxes and fees for second-hand houses in Dongguan are as follows:

1, business tax and surcharges

Ordinary houses with certificates over 5 years shall be exempted; Ordinary houses with certificates less than 5 years are levied according to the difference, and business tax and surcharge = (evaluation price-original contract price) difference * 5.5%; Non-ordinary houses that have been certified for 5 years are levied according to the difference, and the business tax and surcharge = (evaluation price-original contract price) difference * 5.5%; Non-ordinary housing with a certificate of less than 5 years is fully levied, and business tax and surcharge = appraisal price *5.5%.

2. Personal income tax: personal income tax = (evaluation price-original purchase price) ×20%.

3. Transaction cost: construction area *6 yuan/m2.

4. Deed tax

The deed tax will be levied at * 1.5% of the appraised price if the only ordinary house in the family is more than 90 square meters; The deed tax will be levied at the appraised price of * 1% if the only family housing is less than 90 square meters. The purchase of a house that does not belong to the family is subject to deed tax at *3% of the assessed price; The deed tax is levied at *3% of the assessed price for the purchase of non-ordinary housing.

The standard of ordinary residence is that the building area is less than 1.44 square meters, the unit price is less than 6000 yuan, and the plot ratio is greater than1.0; The standard of non-ordinary residence is the building area 1.44 square meters or more, or the unit price is more than 6000 yuan or the floor area ratio is less than 1.0; Shops and office buildings are calculated as non-ordinary houses.

6. 50 yuan.

7. Stamp 5 yuan.

8. Transfer the registration fee to 80 yuan.

9. Maintenance fund: construction area *40 yuan/m2 (residence); Construction area *50 yuan/m2 (non-residential: parking spaces for office buildings and shops)

10. Houses are exempt from land value-added tax and stamp duty.

Please provide the following information again: which building? The original purchase price of the original owner? Is it the first time for you to buy a house by family? Because I know which building it is, I can work out the lowest evaluation price for you professionally. Commercial loans in Dongguan are not repaid at the actual transaction price, but at the assessed price. Know the original purchase price before calculating personal income tax, etc. It will be more accurate if the mortgage interest of the first-hand owner can be provided, because the mortgage interest can be deducted from personal income tax.

The new policy was issued after April and changed again in July. You'd better go to the agency about that.