Tianjin second-hand housing transaction tax standard
Tianjin second-hand housing transaction taxes mainly include deed tax, personal income tax and real estate maintenance fund. The specific criteria are as follows:
1. Deed tax: Deed tax refers to the taxes that buyers need to pay when buying a house, and the tax rate is 1%. If the buyer is buying a house for the first time and the housing area does not exceed 90 square meters, the deed tax can be exempted.
2. Personal income tax: Personal income tax refers to the taxes and fees that need to be paid when selling houses, and the tax rate is 20%. Personal income tax may be exempted if the time span of selling houses is not more than 5 years and the houses sold are the only houses.
3. Real estate maintenance fund: Real estate maintenance fund refers to a fee that buyers need to pay when buying a house, and the rate is 0.5%.
Calculation method of taxes and fees for second-hand housing transactions in Tianjin
Taking a set of second-hand houses with 100 square meter as an example, this paper explains the calculation method of transaction tax for second-hand houses in Tianjin.
1. Deed tax: 100 m2 housing, and the calculation formula of deed tax is: total purchase price × 1%. If the total purchase price is 2 million yuan, the deed tax to be paid is 2 million yuan ×1%= 20,000 yuan.
2. Personal income tax: Suppose the buyer sells the house within 5 years after buying the house, and the price is 2.5 million yuan, then the personal income tax to be paid is: (price-purchase price) ×20%. If the purchase price is 2 million yuan, the personal income tax to be paid is: (2.5 million yuan-2 million yuan) × 20% = 6.5438+/kloc-0.00 million yuan.
3. Real estate maintenance fund: house 100 square meter, and the calculation formula of real estate maintenance fund is: total purchase price ×0.5%. If the total purchase price is 2 million yuan, the property maintenance fund to be paid is 2 million yuan ×0.5% = 1 0,000 yuan.
Therefore, the total tax payable for buying this 100 square meter second-hand house is: 20,000 yuan+1000 yuan+1000 yuan = 1300 yuan.
Matters needing attention
1. When buying a second-hand house, you must know the property rights and related procedures of the house to avoid disputes and risks.
2. When calculating taxes and fees, it should be calculated according to relevant standards and calculation methods to avoid omission or miscalculation.
3. When buying a second-hand house, you can consult professionals or real estate agents to get more detailed and accurate information and suggestions.