contract tax
Deed tax refers to the taxes and fees that the buyer needs to pay to the state in the process of buying and selling houses. The deed tax rate in Shenyang is 1%. The calculation formula is: total house price * 1%.
It should be noted that the calculation base of deed tax is the total house price, not the assessed value of the house. Therefore, when buying a house, you need to know the actual total price of the house in order to calculate the deed tax.
individual income tax
Personal income tax refers to the taxes and fees that the seller needs to pay to the state in the process of buying and selling houses. The personal income tax rate in Shenyang is 20%. The calculation formula is: (total house price-original house price-house maintenance fund-deed tax) *20%.
It should be noted that the calculation base of personal income tax is the value-added part of the house, that is, the total house price MINUS the original house price, house maintenance fund and deed tax. Therefore, when selling a house, it is necessary to keep relevant supporting documents in order to calculate personal income tax.
housing repair funds
Housing maintenance fund refers to the expenses that the buyer needs to pay to the property management company in the process of buying and selling houses. The standard of Shenyang Housing Maintenance Fund is per square meter 1 yuan. The calculation formula is: house area * 1 yuan.
It should be noted that the housing maintenance fund is the expense borne by the buyer. When buying a house, it is necessary to negotiate with the seller whether the house maintenance fund is included in order to determine the actual total house price.
stamp tax
Stamp duty refers to the taxes and fees that need to be paid to the state in the process of buying and selling houses. The stamp tax rate in Shenyang is 0.05%. The calculation formula is: total house price *0.05%.
It should be noted that stamp duty is the expense borne by the buyer. When buying a house, you need to know the actual stamp duty fee to calculate the actual total house price.
Matters needing attention
When buying a second-hand house in Shenyang, you need to pay attention to the following points:
When buying a house, you need to know the actual total price of the house in order to calculate the deed tax.
When selling a house, you need to keep relevant supporting documents in order to calculate personal income tax.
When buying a house, it is necessary to negotiate with the seller whether the house maintenance fund is included in order to determine the actual total house price.
When buying a house, you need to know the actual stamp duty fee to calculate the actual total house price.