Introduction of second-hand housing tax expansion information:
1. The second-hand housing transaction tax refers to the income obtained by the tax department from the seller in the second-hand housing transaction. There are eight kinds of taxes, including personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge, local surcharge and deed tax.
2. Deed tax collection method (basic tax rate is 3%, preferential tax rate is 1.5%, and buyer pays 1%): 3% of the total transaction amount is collected according to the basic tax rate. If the area purchased by the buyer for the first time is less than (including) 90m? Taxable unit price of ordinary residence * total area * 1%, if the area purchased by the buyer for the first time exceeds 90m? 0.5% of the total transaction amount of 65438+ for ordinary houses; The purchase area of the second suite is less than (including) 90m? Average residential taxable unit price * total area * 1%.
Refer to Baidu Encyclopedia for second-hand housing VAT.