First, what is the second-hand housing transaction tax? Second-hand housing transaction tax refers to various taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including: value-added tax (original business tax), personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax, education surcharge, etc. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the state's tax revenue has increased, but it has also increased the purchase burden of property buyers. 2. What are the taxes and fees for second-hand housing transactions? 1. Deed tax under the New Deal: (1) Ordinary residential sellers: less than two years (unique) more than two years 5.6% less than five years (unique) more than five years 1%. Only houses are tax-free for five years. Non-unique residence 1% buyer: buy a property below 90 square meters 1%. (2) 7% of the business tax on urban maintenance and construction. (3) Educational expenses are subject to a 3% business tax. (4) Personal income tax for ordinary houses within 2 years: {income from selling houses-total amount of houses purchased-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) ×20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. A tax of 1% of the house price shall be levied for the sale of houses that are not the only houses for families. (5) Transaction fee 2 yuan/m2× construction area. (6) Stamp duty × 0.05% of total house turnover (temporarily exempted in 2009). (7) The new notice of business tax 201kloc-0/65438+1October 27th stipulates that 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. (Abolished) Living for 5 years: the total amount of housing appraisal × 5.6%; Business tax is not levied on ordinary houses with 5 years or more. (Latest) Housing within 2 years: total housing appraisal × 5.6%; Business tax is not levied on ordinary houses of 2 years or more. On March 30th, 20 15, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Adjusting the Business Tax Policy for Individual Housing Transfer (Caishui [2065438+05] No.39), which stipulated: "If an individual sells a house that has been purchased for less than two years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 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 2 years (including 2 years) for external sales are exempt from business tax. " [2] (8) VAT Since May 1 day, 2065438, a pilot project of changing business tax to VAT has been carried out nationwide. All business tax payers in construction, real estate, finance and life service industries will be included in the pilot scope, and the payment of business tax will be changed to value-added tax. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on comprehensively pushing forward the pilot project of changing business tax to VAT certificate (Caishui [2016] No.36) [3] For non-first-tier cities, housing purchased by individuals for less than 2 years is sold to the outside world, and VAT is paid in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. In the four first-tier cities of North, Shanghai, Guangzhou and Shenzhen, if an individual purchases a house for less than 2 years and sells it to the outside world, the value-added tax shall be paid in full at the tax rate of 5%; Individuals who have purchased non-ordinary houses for more than 2 years (including 2 years) for external sales shall pay VAT at the rate of 5% according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from value-added tax. [4] (9) Ordinary houses are exempt from land value-added tax; Non-ordinary residence within 3 years: total house turnover ×0.5%, 3 to 5 years: total house turnover ×0.25%, 5 years and above: exempt. (10) Property ownership registration fee 80 yuan, * * * Ownership certificate: 20 yuan. (1 1) The notarization fee for the sales contract is only paid when the sales contract needs notarization, and the total transaction amount of the house is × 0.3%; 2. Deed tax for transfer fee (1): Seller: less than two years (unique) 6.6% less than two years and less than five years (unique) 1% more than five years. Only the house is tax-free for five years. Not only the house 1% Buyer:1%The house below 90 square meters is purchased (only) not only the house) 2% (2) The transaction fee of the house:' The buyer and the seller each pay the construction area of the house *2 yuan/m2; (3) Housing ownership registration fee: 80 yuan. (4) Housing appraisal fee; Pay 0.5% of the assessed amount. 3. How to calculate the transaction tax of second-hand houses? 1. The deed tax shall be paid by the buyer, and the tax payment ratio is: (1) The deed tax paid for ordinary houses is 65438+ 0.5% of the transaction price or appraisal price. (2) Non-ordinary housing should pay the deed tax of 3% of the transaction price or appraisal price. 2. transfer fees: (1) deed tax; Pay1%for the first purchase of a house below 90 square meters; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; /kloc-3% of the house price for more than 0/40 m2 (3% for the second suite); (2) Business tax: the property right of the house shall be exempted for five years, and 5.8% of the house price shall be paid for less than five years. To be borne by the seller; (3) Land value-added tax; The property right of the house shall be exempted for five years. If it is less than five years, it shall be paid in advance according to the house price 1%, and calculated according to the progressive tax rate of excess rate, with more refunds and less subsidies. To be borne by the seller; (4) Income tax: the property right of the house is exempted for five years, and if it is less than five years, it shall be paid at 1% of the house price or 20% of the difference between the original value and the present value of the house. (The original value of the house is generally calculated according to the last deed tax) borne by the seller; (5) House transaction fee: paid by both parties according to the construction area of 6 yuan/m2; (6) Housing property registration fee: 80 yuan. To be borne by the buyer; (7) Housing appraisal fee: 0.5% of the appraisal amount.

Legal objectivity:

Article 3 of the Deed Tax Law The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.