● Taxes on a used house:
A used house is a type of property that the owner buys directly from the developer at the market price and then puts it on the market for sale, but an affordable house is not one of these types of properties.
Deed tax: 1.5% of the transaction price, if it is a non-ordinary residential property, the deed tax needs to be paid according to the 3% of the transaction price; noun explanation: non-ordinary residential - all "building area of 140 square meters or more, plot ratio higher than 1.0, the actual transaction price is higher than the average price of residential transactions on the same level of land. The same level of land on the average price of residential transactions 1.2 times," belongs to the non-ordinary residential, and vice versa for ordinary residential, in addition, has been purchased public housing, dangerous reform of the relocation of housing, cooperatives to build housing, housing, housing, housing, green isolation of farmers in resettlement housing and other housing with the nature of the protection of ordinary residential treatment.
Stamp duty: buyers and sellers of second-hand houses each pay five ten thousandths of the transaction price as stamp duty.
Business tax: Where the property license (or tax department issued by the deed tax coupon) is less than 5 years, you need to pay 5.5% of the transaction price of the business tax, after 5 years, belonging to the ordinary residential exemption, belonging to the non-ordinary residential in accordance with the (the actual transaction price - the original purchase price) x 5.5% of the standard payment;
Individual income tax: Where the property delivery time is less than 5 years, you need to pay personal income tax, personal income tax has two ways to pay: 1, applicable to the original value of the property can provide evidence: (actual transaction price - the original purchase price - a reasonable cost) × 20%; 2, applicable to the original value of the property can not be provided to prove or reasonable For those who cannot provide proof of the original value of the property or reasonable expenses: 1% of the actual transaction price of the property. Noun: Reasonable Expenses - Reasonable expenses generally refer to the taxes, loan interest, renovation costs, notary fees, handling fees, etc. paid by the owner when purchasing the property, but the corresponding vouchers need to be submitted, such as invoices for renovation payments. If the property is 5 years old, it can be exempted if it is the only home of the family, otherwise it still needs to pay personal income tax. If the owner plans to buy another property within the same year of selling the property, he/she can submit a written application to the tax department and pay the personal income tax in the form of tax deposit first, and then refund the corresponding portion of personal income tax after he/she re-purchases the property within 1 year.
● Housing Reform Taxes:
Housing Reform, also known as "Purchased Public Housing" and "Listed Public Housing", is a type of real estate in which the employees will be assigned properties in the form of welfare housing, and the property rights will be purchased at the price specified by the relevant departments for their own personal ownership. Property type, in the housing reform housing, only the property right nature of the "cost price purchase" of the property can be directly listed for trading:
deed tax, stamp duty: according to the standard of the deed tax and stamp duty of the commodity housing to pay;
Land premium: housing reform housing need to pay the land premium, the formula is: the year's cost price × building area × 1% / . Building area × 1%/. Noun explanation: the cost of the year - refers to the property is actually listed for sale in the year, issued by the government of the cost of housing reform housing, that is, "this year" cost price, the current cost of housing reform housing in downtown Beijing is 1560 yuan / square meter (part of the suburbs)
Personal income tax: the calculation method of personal income tax for housing reform houses is the same as that of commercial houses, only the starting time, housing reform houses are based on the property's original housing reform, the payment of the housing reform price (the price of the housing reform) is the same as that of commercial houses, but the starting time, housing reform houses are based on the property's original housing reform.
Personal income tax is calculated in the same way as that of commercial housing, except that the starting time of housing reform housing is based on the actual delivery time of the property when it was originally reformed and the payment of housing reform price (purchase price) is required to be provided as the basis for calculation. The original purchase price is not calculated on the basis of the payment made at the time of the housing reform, but is uniformly approved as 4,000 yuan/square meter;
It should be noted that, in addition to the cost-priced reformed housing that can be listed directly, there also exists the "preferential price", "standard price" and "standard price".
It is important to note that in addition to the cost-priced housing reform houses that can be listed directly, there are also "preferential price" and "standard price" types of housing reform houses, and the standard price and preferential price housing reform house listing, you need to pay part of the payment to change to the cost-priced housing reform houses before you can be listed directly, preferential price, standard price to make up for the cost price of the formula for calculating the cost price of the year: the cost price of the cost price (1,560 yuan/square meter) × floor area × 6%, and you can be listed in accordance with the relevant provisions of the cost-priced housing reform house after you have paid the payment.
● Affordable housing taxes and fees:
Affordable housing is the type of housing that the state gives corresponding tax exemptions and subsidies, so there are more restrictions on the listing and trading of this type of property:
Deed tax, stamp duty, business tax are in accordance with the relevant provisions of the commercial housing transaction tax;
Personal income tax: applicable to the provisions of the commercial housing listing and trading, but because the The economic housing regulations within 5 years can only be transferred at the original price, so the economic housing within 5 years of the personal income tax in fact do not need to pay, full 5 years after the family is not the only housing and need to be listed and traded, still need to pay taxes.