1. Normal transfer: business tax (tax rate: 5.55%, paid by the seller). Personal income tax (65438+ 0% of the total transaction amount or 20% of the difference between two transactions, to be paid by the seller). Stamp duty (tax rate 1%, equally shared by the buyer and the seller). Deed tax (basic tax rate 3%, preferential tax rate 1, 5% and 1%, to be paid by the buyer). Other taxes and fees. For friends who want to buy and sell second-hand houses, it is necessary to understand clearly the transaction tax on second-hand houses. Second-hand housing transactions are mainly divided into four situations: normal transfer, gift transfer, inheritance of real estate transactions transfer and analysis of production. The taxes and fees to be paid in various transaction forms are different.

2. Gift transfer

Exempt from business tax and personal income tax, no matter what the property is, you must pay the full deed tax.

Individuals donate real estate and land use right for free by dividing divorced property, giving it to specific relatives, giving it to dependents or supporters, etc., which is in line with the provisions of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodities. When going through the business tax exemption formalities, it is not necessary to provide the gift certificate of the property owner, the gift certificate of the donee or the gift contract certificate of both parties.

Legal basis:

Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Tax Exemption Policies for Personal Financial Commodity Trading Business Tax.

The finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the State Taxation Bureau of Beijing, Tibet, Ningxia and Qinghai provinces (autonomous regions and municipalities directly under the central government), and the Finance Bureau of Xinjiang Production and Construction Corps:

With the approval of the State Council, the relevant preferential business tax policies are hereby clarified as follows:

1. Income obtained by individuals (including individual industrial and commercial households and other individuals, the same below) from buying and selling foreign exchange, marketable securities, non-commodity futures and other financial commodities is temporarily exempted from business tax.

Two, personal donations of real estate, land use rights, belonging to one of the following circumstances, temporarily exempt from business tax:

(1) Divorce property division;

(two) free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters;

(3) Giving a free gift to a supporter or a supporter who has direct maintenance or maintenance obligations;

(4) The legal heir, testamentary successor or legatee of the house property right legally acquired after the death of the owner of the house property right.

3. Business tax shall be temporarily exempted for architectural, cultural and sports services (except broadcasting) provided by China people and domestic (hereinafter referred to as domestic) units or individuals in China people and overseas (hereinafter referred to as overseas).

4. The services provided by overseas units or individuals to domestic units or individuals that occur completely abroad as stipulated in the Provisional Regulations of the People's Republic of China on Business Tax (the State Council Order No.540th, hereinafter referred to as the Regulations) do not belong to the provision of services stipulated in the Regulations in China as mentioned in Article 1 of the Regulations, and business tax is not levied. The specific scope of the above services shall be stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

According to the above principles, business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.

Five, at the same time meet the following conditions of administrative fees and government funds temporarily exempt from business tax:

(a) government funds approved by the State Council or the Ministry of Finance, administrative fees and government funds approved by the State Council or the provincial people's government and its finance and price departments;

(two) the use of financial bills printed or supervised by the financial departments at or above the provincial level;

(3) All the money received should be turned over to finance.

Any administrative fees or government funds that do not meet the above three conditions at the same time and fall within the scope of business tax collection shall be subject to business tax according to regulations.

The above-mentioned government funds refer to the special funds collected from citizens, legal persons and other organizations by the people's governments at all levels and their subordinate departments in accordance with laws, state administrative regulations and relevant documents of the Central Committee and the State Council to support the development of a certain cause with the approval of the procedures prescribed by the state. Including various funds, funds, additional and special expenses.

The above-mentioned administrative fees refer to the fees charged by state organs, institutions, social organizations and other organizations to specific clients in the process of providing specific services to citizens and legal persons in accordance with the relevant provisions of laws, administrative regulations, local regulations and other procedures, and in accordance with the principle of cost compensation and non-profit.

Six, individuals who belong to the circumstances specified in Article 2 of this notice shall submit the following relevant materials when handling the tax exemption procedures:

(1) Relevant certification materials specified in Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening the Tax Administration of Individual Donation of Real Estate in Real Estate Transactions (Guo Shui Fa [2006]144);

(2) Provide valid identification for both parties;

(three) the people's court judgment (original) that proves the kinship between the donor and the recipient, and the notarial certificate (original) issued by the notary office;

(4) The judgment (original) issued by the people's court to prove that the donor and the donee have the relationship of support or maintenance, the notarial certificate (original) issued by the notary office, and the certification materials (original) issued by the township people's government or the subdistrict office.

The tax authorities shall carefully examine the above information provided by both parties. If the information is complete and correct, you should sign and stamp the Registration Form of Personal Donation of Real Estate for Free (Guo Shui Fa [2006] 144) after the document number, copy and keep it, return the original to the author, and go through the business tax exemption formalities at the same time.