Whether the real estate license you mentioned is five years old or not will really affect the transfer and tax payment in actual operation, but these two aspects are viewed and explained from different aspects.

First of all: whether the house can be sold in less than five years is based on the nature of property rights. Generally speaking, a house can be sold and transferred as long as it has a real estate license. From the nature of property rights, housing is divided into: commercial housing, purchased public housing, affordable housing, central delivery housing and so on. In addition to commercial housing, especially houses with policies, the state has other regulations. For example, public houses that have been purchased need the consent of the original unit, and some need to pay land transfer fees before they can be converted into commercial houses, and then they can be sold and transferred; Affordable housing: before April 2008, it was stipulated that it could be converted into commercial housing for sale after five years, and then it was stipulated that the government should buy it back first; The central delivery room needs to be listed before it can be changed into commercial housing transfer and so on!

So to put it simply: if you are talking about commercial housing, you can go through the transfer formalities as long as you have a real estate license. Other houses with property rights need to see their local specific relevant regulations.

Second, after confirming that the house can be transferred, you will encounter a second problem related to five years when paying taxes. In other words, the business tax and personal income tax stipulated by the state are all related for five years.

Business tax: if it is less than five years, it will be levied at 5.5% of the total amount. Ordinary houses with five years will be exempted, and non-ordinary houses with five years will be levied according to the difference. According to your house: 300,000 * 5.5% = 1.65 million yuan.

Personal income tax: 65438+ 0% of the total amount or 20% of the profit (optional). The house is the only one in the name of the seller and has been exempted for five years. According to the current housing price increase, generally speaking, it is relatively low according to 1%. The house you said is 300,000 yuan *1%= 3,000 yuan.

Whether this is more than five years depends on the time on the real estate license, that is, the time to obtain the real estate license, not the time to complete the house.

Third, for transfer procedures, buyers and sellers need to go to the local housing authority to go through the online signing procedures, and then pay the relevant taxes and fees to the local tax authorities. After paying the taxes and fees, they can submit the transfer materials to the Housing Authority for property transfer procedures, and then generally prepare the materials: real estate license, ID cards of both parties, household registration book, marriage certificate, and original copies of various purchase invoices. Of course, if the buyer and the seller have loans, they need to handle the loan matters with the bank first, such as the seller's prepayment and the buyer's loan procedures.

In addition to the above fees, there is a deed tax point of 3%, and the ordinary house purchased by the buyer for the first time can be discounted to 1.5%. In addition, according to different regions, there are generally miscellaneous expenses such as production fees and transaction fees, which are about several hundred yuan.

Real estate transactions are a bit complicated. Generally, it is best to know the real estate situation before you can have a specific answer, and then decide how to deal with it after comprehensive weighing. Good luck!