Selling a house: business tax, personal tax, etc.

Real estate transfer mainly involves business tax, personal income tax, land value-added tax, stamp duty, urban construction tax, education surcharge, local education surcharge, etc.

Business tax: individuals who transfer ordinary houses for more than 2 years are exempt from business tax; Personal transfer of ordinary housing for less than 2 years, according to the transfer income MINUS the purchase price difference calculation; Personal transfer of non-ordinary housing for more than 2 years, the transfer is calculated according to the difference between the transfer income and the original purchase price; Individuals who purchase non-ordinary housing for less than 2 years are still charged in full according to the transfer income. From June 1 65438+1October1day, 2008 to February, 3 1 day, 2009, if the individual transferred the house for less than 2 years, the business tax will be refunded by the government according to the local retained portion (80%) after being paid according to the regulations.

Urban construction tax, surcharge for education and surcharge for local education: it will be levied together with business tax, and the tax rate is: urban construction tax 7%, surcharge for education 3% and surcharge for local education 1%.

Personal income tax (tax deposit): the tax basis for collecting personal income tax on the income from personal housing transfer is: the balance of the income from housing transfer after deducting the original value of the property and reasonable expenses, and the personal income tax rate of the goods obtained from property transfer is 20%.

At present, there are two ways to collect income tax on individual housing transfer in our city: approved collection: individual income tax is levied at 1% of the total income from housing transfer. The income from the transfer is the transaction price of the house transfer. If the transaction price declared by the taxpayer is obviously lower than the market price, the tax collection organ shall verify the taxable value according to the market price.

Liquidation according to the facts: the local tax department shall verify the income from house transfer, the original price of house purchase, the taxes paid in the process of house transfer and reasonable expenses, determine the taxable income, and collect personal income tax at the rate of 20%. Taxpayers who can provide complete and accurate vouchers and require tax liquidation can go to the local tax authorities to go through the liquidation procedures with relevant information after handling the deed tax declaration. After calculating the application amount, the liquidator signs the Declaration Form of Individual Income Tax (Tax Margin) on Individual Transferred Houses, and the taxpayer pays it at the deed tax collection window with the Declaration Form of Individual Income Tax (Tax Margin) on Individual Transferred Houses signed by the local tax authorities. Personal income tax shall not be levied upon individual sales of donated real estate, and shall be levied in strict accordance with the provisions of the tax law.

Income obtained by individuals from transferring their own 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. For taxpayers who sell their own houses and intend to re-purchase their houses at the market price within L years before and after the sale of their existing houses (including those who buy houses in the name of the property owner, the name of the property owner's spouse or the name of the property owner's husband and wife), the personal income tax paid for the sale of their existing houses shall be paid in the form of tax deposit first, and the tax deposit shall be refunded in whole or in part according to the re-purchased amount and the transfer amount of the original house after being audited by the tax authorities. If the pre-sale purchase meets the exemption conditions, it can also be paid directly according to the amount after the exemption.

Land value-added tax: From June, 2008 165438+ 10/day, individual housing transfer is temporarily exempted from land value-added tax. Personal transfer of non-residential real estate shall be levied according to 2% of the taxable amount, or paid according to the value-added amount (the balance after deducting the project from the transfer of real estate) at the four-level progressive tax rate.

Stamp Duty: From June 5438+065438+1 October1day in 2008, individual transfer of housing is temporarily exempted from stamp duty, and individual transfer of non-residential, individual-donated and unit-transferred housing is still taxed at 0.5 ‰ of the transaction price.