2. Individual income tax (transfer income-purchase price-tax paid at the time of purchase-reasonable expenses-tax paid at the time of transfer) ×20%
Personal income tax: 20% is the taxable income after deducting the original value of the house, reasonable expenses and taxes from the sale price, and is calculated and paid according to the income from property transfer.
1. Deductible: the original value of the house, taxes and fees paid in the process of house transfer (business tax, urban maintenance and construction tax, education surcharge, land value-added tax, stamp duty and other taxes and fees),
Reasonable expenses (housing renovation expenses, housing loan interest, handling fees, notary fees and other expenses).
Two, the sale of housing relief within one year:
(1) For taxpayers who sell their own houses and plan to buy houses again at the market price within 1 year after the sale of their existing houses, the personal income tax paid for the sale of their existing houses will be paid in the form of tax deposit first, and then the tax deposit will be refunded in full or in part according to the relationship between the amount of the re-purchased houses and the sales of the original houses.
(2) If a taxpayer has purchased a house at the market price within 1 year before the individual sells his house, he may be exempted from personal income tax in part or in whole after being examined and confirmed by the competent tax authorities according to the purchase amount.
Three, for more than 5 years, and is the only living room family relief:
(1) Income obtained by individuals from transferring their only living room for more than 5 years shall be exempted from personal income tax.
(2) If an individual purchases a new residential house to improve his life and transfers the original house to an individual for use for more than 5 years within 1 year after the purchase, and it is the only house where the family lives, the individual income tax shall be exempted.
Four, the taxpayer fails to provide a complete and accurate proof of the original value of the house, can not correctly calculate the original value of the house and the tax payable, the tax authorities can implement the approved tax, according to the income from the transfer of the house 1% personal income tax.
5. If a taxpayer transfers a shop or a non-house and cannot provide a complete and accurate proof of the original value of the house and cannot correctly calculate the original value of the house and the tax payable, the tax authorities may levy an approved tax on it and levy personal income tax at 2% of the transfer income.
The new policy will fully implement personal income tax: (transfer income-purchase price-tax paid at the time of purchase-reasonable expenses-tax paid at the time of transfer) ×20%.
1. After deducting the deed tax already paid, according to the principle of no longer taxing, for example, you paid the deed tax of 2% of the house price at the time of purchase (assuming that the house price is 300,000× 2% = 6,000 yuan), and now you transfer 400,000 yuan, then you need to pay the deed tax of 2,000 yuan ([40-30 ]× 2% = 2,000 yuan).
2. Similarly, deducting the paid business tax belongs to the "tax paid at the time of transfer".
(Transfer income-house purchase price-taxes paid when buying a house-reasonable expenses-taxes paid when transferring) ×20%, and personal income tax is based on your net income from selling a house. Tax basis: suppose a 92-square-meter house, with an estimated price of 5,000 yuan/square meter and a total price of 460,000 yuan. Suppose you spent 300,000 yuan at the time of purchase, and the deed tax should be paid according to your purchase price at that time (assuming it is the first suite). So now it is sold at the price of 460,000 yuan, because in less than five years, the following taxes and fees need to be paid:
1, business tax: (460000-300000) × 5% = 8000 yuan,
2. Urban maintenance and construction tax: 8000× 7% = 560 yuan.
3. Education surcharge: 8000× 3% = 240 yuan.
4. Local education surcharge: 8000× 1% = 80.
5. Deed tax: (460,000-300,000) × 2% = 3,200 yuan.
Personal income tax: (transfer income-purchase price-taxes paid at the time of purchase-reasonable expenses-taxes paid at the time of transfer) ×20%
=[460000-300000- (6000 yuan+3500)-(8000+560+240+80+3200)] × 20%
= 138420×20%
=27684 yuan