Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.
When do you pay taxes?
Generally, the order of deed tax is purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. But some layman's steps are not very rigorous, so it is roughly that after the loan is approved, the developer asks you to pay the house. At this time, you need to approve the core deed tax. If you don't buy a house personally, you still need to pay stamp duty.
Individuals who transfer or purchase houses for more than five years and are the only houses owned by families can be exempted from personal income tax. I must provide the household registration book, identity certificate and marital status certificate of family members. , and fill in the "family only housing commitment", after the audit.
Individuals who transfer their houses and buy them again within one year can enjoy personal income tax relief according to the proportion of the taxpayer's purchase price to the sale price. That is, the purchase price = the decrease of the house price = the tax payable.
How to calculate the house purchase tax?
1, business tax, the tax rate is 5%. For second-hand houses less than 5 years old, if the corresponding business tax needs to be levied on foreign sales, the business tax shall be levied in full according to the income from the sale of the house; Sales of ordinary houses for more than 5 years (including 5 years) can be exempted from business tax; If the non-ordinary housing for more than 5 years (including 5 years) is sold to the outside world, business tax shall be levied according to the difference between the sales income of the housing and the purchase price of the housing.
2, deed tax, according to state regulations, the sale of houses must pay deed tax to the state, whether it is commercial housing or stock housing sales. According to the residential standard, the deed tax is paid at 1%-3% of the total house price. The specific proportion needs to be determined according to the relevant national policies, purchase time, unit price, purchase area and whether to purchase a house. Non-residential houses are paid at 3% of the taxable reference price.
3. Personal income tax, the taxable income of personal income tax is the balance of the transfer income after deducting the original value of the property and reasonable expenses, and the tax rate is 20%. If the individual cannot provide complete and accurate proof of the original value of the property, the tax shall be verified according to 1% of the housing transfer income.
4. Stamp duty. When an individual sells a house, the buyer and the seller pay stamp duty at the rate of 0.5 ‰ respectively, and the buyer should also pay stamp duty according to the "right permission" tax item 5 yuan.
5. Local tax, the transfer of non-residential real estate by local tax individuals is approved to be registered by expropriation, and others are paid by taxpayers to the local competent tax authorities or registered after verification.