As the capital city of Anhui Province, Hefei's real estate market has always been concerned. In the process of buying a second-hand house, besides the house price, we also need to consider the transaction tax. This paper will explain the tax cost and calculation method of second-hand housing transaction in Hefei in detail to help buyers better understand the cost of second-hand housing transaction.

I deed tax

Deed tax refers to the taxes and fees that buyers need to pay when buying second-hand houses. According to the national regulations, the deed tax rate is 1%~3%, and the specific tax rate depends on the area of the house. In Hefei, the deed tax rate is 1.5%.

The calculation formula of deed tax is: deed tax = total house price × deed tax rate.

For example, if a property buyer buys a second-hand house with a total price of 2 million yuan, the deed tax to be paid is 2 million×1.5% = 30,000 yuan.

Second, personal income tax.

In Hefei, personal income tax refers to the taxes and fees that buyers need to pay when selling second-hand houses. If the buyer sells the house within 5 years after buying the second-hand house, then he needs to pay personal income tax.

The calculation formula of personal income tax is: personal income tax = (house sales price-house purchase price-decoration cost) ×20%.

For example, property buyers bought a second-hand house with a total price of 2 million, spent 500,000 on renovation, and sold it at a price of 3 million five years later. Then the personal income tax to be paid is: (3 million-2 million-500,000) × 20% = 6,543.8+10,000 yuan.

Three. increment tax on land value

Land value-added tax refers to the taxes and fees that need to be paid for the sale of land after buying land and waiting for the land to appreciate. In Hefei, the rate of land value-added tax is 30%.

The calculation formula of land value-added tax is: land value-added tax = (house price-purchase price-decoration cost) ×30%.

For example, a real estate buyer bought a piece of land and spent 6.5438+0 million yuan. Five years later, the land and the house were sold together for a total price of 3 million. Then the land value-added tax to be paid is: (3 million-1 10,000-500,000) × 30% = 450,000 yuan.

Four. housing repair funds

Housing maintenance fund refers to the fees that buyers need to pay when buying second-hand houses. In Hefei, the payment standard of housing maintenance fund is 0.5% of the total housing price, with a maximum of 5,000 yuan.

The calculation formula of house maintenance fund is: house maintenance fund = total house price ×0.5%.

For example, if a property buyer buys a second-hand house with a total price of 2 million yuan, the house maintenance fund to be paid is 2 million ×0.5% = 1 000 yuan.