I. Scope of individual housing transactions: residential and non-residential. The scope of taxation applies to the sale, inheritance, gift, exchange and pawn of houses. 2. Taxes and tax rates involved in individual housing transactions are in accordance with the Provisional Regulations of the People's Republic of China on Business Tax, the Individual Income Tax Law of People's Republic of China (PRC), the Provisional Regulations on People's Republic of China (PRC) Land Value-added Tax, the Provisional Regulations on People's Republic of China (PRC) Urban Maintenance and Construction Tax, the Provisional Regulations on People's Republic of China (PRC) Stamp Duty and the Provisional Regulations on People's Republic of China (PRC) Stamp Duty. Measures for the Administration of Raising Education Funds in Guizhou Province, Measures for the Administration of Collecting Price Adjustment Funds in Guiyang City, Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Specific Issues Concerning Land Value-added Tax (Caishui [1995] No.48), Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Construction and Other Departments on Doing a Good Job in Stabilizing Housing Prices (Guo Ban Fa [2005] No.26), Notice of the Ministry of Finance and the Ministry of Construction of State Taxation Administration of The People's Republic of China on Strengthening Real Estate Tax Administration (Guo Shui Fa [2005] No.89), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Adjusting Some Tax Policies in the Real Estate Market (Caishui [1999] No.210) and Notice of the Ministry of Finance of People's Republic of China (PRC), Ministry of Construction of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection of Individual Income Tax on Personal Housing Sales Income (Caishui [1999] No.278), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Several Policy Issues of Business Tax (No.016 [2003]), Notice of State Taxation Administration of The People's Republic of China, Ministry of Construction of the Ministry of Finance on Strengthening Real Estate Tax Management (No.89 [2005] of the State Administration of Finance) and Notice of State Taxation Administration of The People's Republic of China on Several Specific Issues in the Implementation of Real Estate Tax Policy (No.0/72 [2005] of the State Administration of Finance) According to the policies of Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Management of Housing Business Tax Collection (Guo Shui Fa [2006] No.74) and Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Collection of Individual Income Tax on Individual Housing Transfer (Guo Shui Fa [2006] No.65438+), The individual housing fair involves eight aspects of taxes and funds, including business tax, personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax and education surcharge. 1. Business tax: the applicable tax item for individual housing sales is the sale of real estate, and the applicable tax rate is 5%. Taxable turnover is the total price and extra expenses that taxpayers get from each other when they sell real estate. 2. Personal income tax: the income obtained by individuals from selling their own houses belongs to the income from property transfer, and the balance of the income from selling houses after deducting the original value of houses and reasonable expenses is taxable income, and the proportional tax rate of 20% is applicable. 3. Land value-added tax: the sale of self-owned houses by individuals belongs to the transfer of buildings and structures on the ground. The tax basis of land value-added tax is the value-added amount obtained by taxpayers in transferring real estate, and the value-added amount is the balance after deducting the allowable deduction from the income obtained from transferring real estate. The amount deducted is the costs, expenses and taxes listed in Article 6 of the Provisional Regulations on Land Value-added Tax. Tax rate: land value-added tax payable, calculated according to the progressive tax rate of four-level excess rate: (1) land value-added tax amount not exceeding 50% of the deduction * * = value-added amount? 30%。 (2) Value-added tax on land whose value-added exceeds 50% of * * deduction and does not exceed 100% = value-added amount? 40%- Deduct * * amount? 5%。 (3) Value-added tax amount of land where the value-added exceeds the deduction amount 100% but does not exceed 200% = value-added amount? 50%- Deduct * * amount? 15%。 (4) The amount of land value-added tax whose value-added exceeds the deduction by 200% * * = value-added amount? 60%- Deduct * * amount? 35%。 (5%, 15% and 35% in the above formula are quick deduction coefficients. 4. Stamp duty: individuals sell houses, and the amount contained in the contract is 0.5? Stamp duty is levied. If the house property certificate issued by the housing management department to an individual obtains the owner of the house, stamp duty shall be paid at five yuan per piece. 5. Urban maintenance and construction tax: based on the business tax actually paid by individuals when selling houses, the tax rate is 7% for urban taxpayers; In counties and towns, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%, which is paid at the same time as the business tax. 6. Education surcharge: This tax is based on the business tax actually paid by individuals when they sell their houses, and the collection rate is 3%, which is paid at the same time as the business tax. 7. Local education surcharge: This tax is based on the business tax actually paid by individuals when selling houses, and the collection rate is 1%, which is paid at the same time as the business tax. 8. Price adjustment fund: based on the actual price and extra-price expenses obtained by individuals when selling houses, the collection rate is 1? And pay business tax at the same time. Two. The scale and calculation method of relevant tax policies in individual housing transactions 1, the implementation scale and calculation method of business tax policies. The tax basis for purchasing houses (income) is confirmed: from June 1 day, 2006, if an individual changes hands after purchasing a house for less than five years, the business tax will be levied in full according to the income from house sales; Individuals who buy ordinary houses for more than 5 years (including 5 years) and change hands are exempt from business tax when selling; If an individual purchases a non-ordinary house for more than 5 years (including 5 years), business tax shall be levied at the time of sale according to the difference between the sales income and the purchase price of the house [business tax = (sales income of the non-ordinary house-the original purchase price of the non-ordinary house)? 5%]。 Confirmation of purchase time standard: individuals purchase houses at the time indicated on the real estate license or deed tax payment certificate. (For example, if a person sells his house on June 2, 2006, he must obtain the real estate license or deed tax payment certificate before June 2, 2006 +0. Those who sell their houses for more than five years (including five years) shall be exempted from the business tax on ordinary houses sold by them, and the business tax on non-ordinary houses shall be calculated and levied at the rate of 5% according to the difference between the selling price and the buying price. If the time indicated in the house property right certificate and deed tax payment certificate is inconsistent, the time for purchasing the house shall be determined according to the principle of first come first; Individuals who sell their houses through non-purchase forms such as gift, inheritance and divorce property division shall determine the purchase time according to the purchase time before gift, inheritance and divorce property division; For public housing purchased in accordance with the national housing reform policy, the purchase time shall be determined based on the effective time of the purchase contract, the date of issuance of the house payment receipt or the time indicated on the real estate license. Confirmation of housing standards: Since June 1 2006, the housing sold by the seller can enjoy preferential tax policies if it meets the ordinary housing standards determined by the local government. Ordinary housing in Guiyang must meet the following three standards at the same time: the floor area ratio of residential buildings is above 1.2; The single building area is below 144 square meters; The actual transaction price is lower than the average transaction price of houses on the same level of land 1.44 times. Confirmation of the implementation standard of the relevant individual housing sales policy: ordinary housing purchased and lived by individuals for more than 1 year shall be exempted from business tax when sold; For ordinary houses purchased by individuals and living in less than 1 year, the business tax at the time of sale shall be calculated according to the difference between the sales price and the original purchase price; Individual self-built houses are exempt from business tax when they are sold; Where a unit or individual sells or transfers the purchased real estate or land use right, the turnover shall be the balance after deducting the original price of the real estate or land use right from the total income; From June 1 2005, if an individual purchases a house for less than 2 years, the business tax will be levied in full according to the income obtained from the sale of the house; Individuals who buy ordinary houses for more than 2 years (including 2 years) and change hands are exempt from business tax when selling; For individuals who have purchased non-ordinary housing for more than 2 years (including 2 years) and changed hands, at the time of sale, business tax will be levied according to the difference between their sales income and the purchase price of the housing, and other tax policies involving personal sales of housing business tax will be suspended. Individual housing sales business tax policy implementation standards, in accordance with the "notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on strengthening the management of housing business tax collection" (Guo Shui Fa [2006] No.74) provisions. 2. Confirmation of the implementation scale and calculation method of individual income tax policy: refer to Guo Shui Fa [2006] 108 No.① When an individual sells his own house other than the purchased public house, his taxable income shall be determined in accordance with the relevant provisions of the Individual Income Tax Law (that is, when an individual sells other houses other than the public house, after deducting the original value (the original purchase price of the house) and reasonable expenses (including various taxes paid for the transfer of the house) from the income from the transfer of the house. Personal income tax = (income from house sales-original purchase price of house-reasonable expenses incurred in transferring house)? 20%); (II) When an individual sells a purchased public housing, his taxable income is the sales price of the purchased public housing (purchased public housing refers to the public housing purchased by urban workers at the cost price (or standard price) according to the relevant urban housing system reform policies of the state and people's governments at or above the county level (including the county level)). After deducting the affordable housing price according to the housing area standard, the housing price originally paid in excess of the housing area standard, the income paid to the finance or the original property right unit and the reasonable expenses stipulated in the tax law, the taxable income of individuals selling houses shall be calculated and paid at the tax rate of 20% (individual income tax = (housing sales income-affordable housing price according to the housing area standard, the housing price originally paid in excess of the housing area standard, and the income shall be turned over to the finance or the original property right unit-housing transfer). 20%); (3) The taxable income of fund-raising cooperative housing, housing projects, affordable housing and resettlement houses funded by individual employees at cost price (or standard price) shall be determined with reference to purchased public housing, and personal income tax shall be calculated and paid. Confirmation of purchase time standard: individuals purchase houses at the time indicated on the real estate license or deed tax payment certificate; If the time indicated in the house property right certificate and deed tax payment certificate is inconsistent, the time for purchasing the house shall be determined according to the principle of first come first; Individuals who sell their houses through non-purchase forms such as gift, inheritance and divorce property division shall determine the purchase time according to the purchase time before gift, inheritance and divorce property division; For public housing purchased in accordance with the national housing reform policy, the purchase time shall be determined based on the effective time of the purchase contract, the date of issuance of the house payment receipt or the time indicated on the real estate license. 3. The implementation scale and calculation method of the land value-added tax policy. Individuals who transfer the above-ground buildings and obtain income shall pay the land value-added tax according to the regulations; Personal owner-occupied housing for less than three years, according to the provisions of the land value-added tax; Personal self-occupied housing has been reported to the tax authorities for approval, and if it has lived for three years but less than five years, the land value-added tax will be levied by half; Personal self-occupied housing, approved by the tax authorities, has lived for more than five years, and is exempt from land value-added tax. Three. Taxes and policies for the transfer and collection of various houses 1. Ordinary housing sales: (1) business tax and supplementary levy: ordinary housing identification standard: Guiyang ordinary housing must meet the following three standards at the same time: the building floor area ratio of residential areas is above 1.2; The single building area is below 144 square meters; The actual transaction price is lower than the average transaction price of houses on the same level of land 1.44 times. Exemption scale of ordinary housing: if an individual changes hands after purchasing a house for less than 5 years, business tax will be levied in full according to the income from selling the house; Individuals who buy ordinary houses for more than 5 years (including 5 years) and change hands are exempt from business tax when selling; Time standard for confirming house transfer: the time indicated on the obtained real estate license or deed tax payment certificate is the time for buying a house. Calculation method and tax rate: business tax = taxable turnover? 5%; Urban construction tax = business tax? 7% education surcharge = business tax? 3% local education surcharge = business tax? 1% price adjustment fund = housing sales revenue? 1? (2) Personal income tax: Exemption standard: Taxpayers who sell their own houses and plan to buy houses at the market price within 1 year after the sale of their existing houses can be exempted from the personal income tax paid for the sale of their existing houses in whole or in part, and the purchase amount is greater than or equal to the original housing sales (if the original housing is purchased as public housing, the original housing sales should be deducted from the income paid to the finance or the original property right unit according to regulations), and all of them will be refunded. If the purchase amount is less than the original housing sales, the tax deposit will be refunded according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as personal income tax; Income from the transfer of houses that have been used for more than 5 years and are the only living rooms for families shall be exempted from personal income tax. Time standard for confirming house transfer: the time indicated on the obtained real estate license or deed tax payment certificate is the time for buying a house. Calculation method and tax rate: individual sells purchased public housing: individual income tax = (housing sales income-affordable housing price of housing area standard, original house price paid exceeding housing area standard, income turned over to finance or original property right unit-reasonable expenses incurred in housing transfer)? 20% of individuals sell houses other than public houses: individual income tax = (house sales income-house purchase price-reasonable expenses incurred in transferring houses)? 20% of individuals sell houses other than houses: individual income tax = (house sales income-house purchase price-reasonable expenses incurred in transferring houses)? 20% (3) Exemption standard of land value-added tax: Ordinary houses owned by individual residents are temporarily exempted from land value-added tax when they are transferred. (Caishuizi [1999] No.210) 2. Non-ordinary housing sales: (1) business tax and supplementary levy: non-ordinary housing identification standard: other housing beyond the three standards of ordinary housing in Guiyang. Exemption scale of non-ordinary housing: if an individual changes hands after purchasing a house for less than five years, business tax will be levied in full according to the income from selling the house; For individuals who have purchased non-ordinary housing for more than 5 years (including 5 years), the sales income will be deducted from the purchase price.