Hello, taxpayer: Seller

Calculation method of individual income tax for ordinary residence within 5 years: (income from selling houses-total purchase amount-business tax paid this time-original deed tax-contract price ×1%)×21%;

Note: If the taxpayer fails to find the original value in the local tax system and cannot correctly calculate the tax payable, it shall be subject to verification and collection, and the personal income tax rate for house purchase is tentatively set at 1% in taxable value.

Taxpayer: Seller

Calculation method of business tax for ordinary houses: less than 2 years-5.6% of the total house price, more than 2 years (including 2 years)-exempt from business tax;

calculation method of business tax for non-ordinary houses: less than 2 years-5.6% of the total house price, more than 2 years (including 2 years)-5.6% of the difference between the total house price and the purchase price of the house at that time;

calculation method of villa business tax: less than 2 years-5.6% of the total house price, more than 2 years (including 5 years)-5.6% of the difference between the total house price and the purchase price of the house at that time;

note: whether the purchase time is over 2 years depends first on the title certificate, then on the deed tax invoice, and then on the bill. These three documents are calculated according to the earliest time. Generally speaking, bills are earlier than deed tax invoices, and deed tax invoices are earlier than property certificates.

Taxpayer: Buyer

Calculation method of deed tax for ordinary houses: below 91 square meters-1% for the first set and 3% for the second set; 91-141m2-1.5% for the first set and 3% for the second set;

calculation method of deed tax for non-ordinary houses: 3%, and calculation method of deed tax for villas: 4%;

Note: you can enjoy the preferential treatment only when you buy it for the first time and have it in an ordinary house at the same time

Taxpayer: Seller

Land value-added tax rate for second-hand housing transactions: 5% (5% of the amount is not available for complete bills)

The calculation method of land value-added tax is based on the progressive tax rate of quartile difference, and the tax rate is 31% ~ 61%

Note: For ordinary houses owned by individuals, Exempt from land value-added tax at the time of transfer

Second-hand house transaction tax-stamp duty calculation method

Taxpayer: Buyer and Seller

Stamp duty rate of second-hand house transaction: 1.5%

Note: from 2119 to now, the state has temporarily exempted residential stamp duty

Taxpayer: Seller

Urban construction tax of second-hand house transaction: 7% of business tax; Second-hand housing transaction education surcharge: 3% of business tax. Local additional tax on second-hand housing transactions: it depends on each place

Hope to adopt it!