What taxes and fees do you need to pay for second-hand housing transactions?
What taxes and fees should be paid by both sides of second-hand housing? In addition, the deed tax is the first to be paid, in addition to the north and south, the first or two sets, 90 (including 90), 1%, the first set of 90 above, the deed 1.5%, two sets 90, 2%; three suite and above, and the deed tax 3%. In addition, assessment fees, registration fees and so on also need to be paid according to the regulations.
for the seller, there was a new change in the business tax of Garner before May 1st. Before May 1st, the house with less than 2 years of business tax was 5%, more than 2 years (including 2 years), and the business tax was exempted (this business tax policy is not applicable to the north and Guangzhou). And in May 1st, after the increase in the camp, non - North and Guangzhou City (the camp is not affected), the individual will buy less than 2 years of housing for external sales, according to the total rate of 5% pay VAT; individuals will buy more than 2 years (2 years) of housing for external sales, exempted VAT. The individual income tax needs to be 20% of the 1% or two trade balance of the total amount of the transaction, and the individual income tax is exempt if the family's only residence is met at the same time and the time of purchase is more than 5 years. In addition, both buyers and sellers are required to pay transaction fees. If they are in need of Surveying and mapping, the cost of Surveying and mapping according to the different areas also needs to be settled by the buyer and the buyer.
gift transfer is relatively cost-effective, according to its own situation, budget
in real life, buying and selling is the most common form of housing transfer. When buying a transaction for five years and for the sole housing of the family, it is exempt from personal and business tax. The cost of paying taxes is relatively low at this time. If the house has no other housing, the house is under 90 ordinary homes, the deed tax can also be paid in the 1% lowest standard, which is the lowest cost.
in addition, the gift is also a relatively common way of transfer between relatives, giving away the housing obtained by the family, if it is a gift between the direct relatives, the same tax (business tax, personal tax and deed tax), which is as normal as the housing obtained by the sale and sale, for five years and the sole housing of the family can be exempt from business tax and individual tax; The housing obtained between the immediate family members is required to pay a 20% personal tax when it is sold again. It is necessary to pay special attention to the fact that the real estate grant contract between non family members must be notarized by the notary office, and the need to pay the notarization fee is the same as that of the inheritance notarization fee.
in all the way of transfer, inheritance is the most cost-effective, in addition to notarization costs do not have to pay any tax, non legal successors can only be given or sold through the transfer, but in actual operation, because inheritance is the death of the inheritance can be carried out after the death of the property, so this kind of way of the number of people are less.
therefore, it is more cost-effective to grant a business tax in a house. If a property transaction is not full 5 years, a business tax should be paid. However, after the transfer of property between non straight families, a 20% tax will be paid for the sale. It is necessary to remind buyers that in all kinds of second-hand housing transactions, many of the tax and fees are actually transferred to the people who buy a house. The sellers raise the price of the house by raising the price of the house, even if they have paid the tax at the end, but they are also made back by the high price. However, we still want to buy a house in the process of buying a house. Have a clear understanding of the taxes and fees you need to pay for your own house. Teach you tax avoidance group Q: 471663103