First, compared with the real estate license that has been completed for five years, the business tax levied is more.
According to the document 201165438+1October 27th, Caishui (20 1 1) 12, if an individual sells a house that has been purchased for less than five years, the business tax will be levied in full. If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
Second, the real estate license of less than five years is more expensive than that of more than five years.
According to the regulations, individuals selling houses should also pay personal income tax, which is calculated and paid according to the tax item of "income from property transfer", and the tax rate is 20%. The tax basis is the balance of the sales price after deducting relevant taxes and fees in the process of buying and selling.
Third, the real estate license for less than five years has fewer tax items than that for more than five years.
Taxes and fees involved in less than five years include: business tax, urban construction tax, education surcharge, local education surcharge, personal income tax, deed tax (stamp duty on personal transfer of second-hand houses, temporary exemption from land value-added tax).
Extended data:
The tax differences between second-hand houses and first-hand houses are as follows:
A first-hand house/apartment
There is only one deed tax, and the standards in each region are different. There are three collection methods: 1%, 1.5%, 3%. Ordinary houses with an area of more than 90 square meters and less than 140 square meters are 1.5%, and non-ordinary houses are 3%. You only need to pay deed tax, stamp duty, production cost and housing.
second-hand house
It depends on the seller's situation, whether it is his only self-occupied house and whether the house has been held for five years. If one of these two conditions is not met, you need to pay 20% of the profit from sales or 1% of the transaction amount, as well as 5.5% of business tax, real estate appraisal fee for sales, deed tax, stamp duty, production fee and other expenses.