I. What are the rates for second-hand apartment taxes
Seller:
Business tax and its surcharge (contract price - purchase price) x 5. 65 per cent;
Land tax: (contract price - purchase price - contribution tax - turnover tax - nature tax) x factor;
Note: (1) natural tax amount = purchase price x 5 per cent × age of the house (based on the date of the certificate)。
(2) coefficient: (contract price - buy-in price - take-out tax - turnover tax)/take-out price - 50%, personal income tax (contract price - take-out price - take-out tax - turnover tax) x 20%;
Stamp duty: contract price x 5 per 10,000; assessment fee: contract price x 3 per 1,000。
Buyer:
1 tax: contract price x 3 per cent;
2. Transaction charges: contract price x 2. 5 per thousand (yes, a contract of 251 million per 1,000, transaction costs 2,500 dollars and is a unilateral one);
3 stamp duty: contract price x five per 10,000。
Ii. What does the second-hand apartment transaction tax mean?
1. The transaction tax on second-hand apartments is defined as the various taxes and fees levied by the tax authorities on buyers and sellers in the context of second-hand house transactions, including:
Business tax, personal income tax, land tax, stamp tax, city maintenance tax, deed tax, etc。
2. Temporary exemption from land taxes for the transfer of ordinary dwellings by individual residents;
The stamp duty is 0. 05 per cent of the sale price;
(a) the personal income tax is calculated on the basis of the income from the transfer of property, net of the original value of the property and the balance of reasonable expenses, which is taxable at 20 per cent;
The tax is 2 per cent for ordinary dwellings and 4 per cent for high-end goods。
3. According to the new policy, the new deal turnover tax is two years old, two years old, and five years old。
The total value of vat houses assessed for less than two years x 5. 6 per cent。
Iii. Business transfer transfer
1. Buyers are advised to identify their own purchase needs and to choose an agency of a large, reputable real estate broker。
2. After selection, a tripartite agreement is signed and a deposit is made with the real estate agency and the owner。
3. A tripartite meeting between the buyer, the owner and the intermediary company, under the supervision of the intermediary company, to conclude a contract for the purchase and sale of property between the owner and the buyer; at that point, the two parties formally entered into a business relationship in which the buyer paid the first purchase price to the owner on an agreed date and the agent fee to the intermediary company, which began the loan process for the buyer. Once the loan has been granted, the transfer process begins。
In accordance with the transfer of title registration requirements, buyers and sellers are required to prepare the required information for transfer。
5. A full-time administrator of an intermediary company who carries the buyer and the owner of the house and the relevant information to the land tax office for tax purposes; in the case of listed transactions, the land tax office will issue a list of tax dues and turnover taxes, which will be paid by the buyer and the owner on the same day, and the land tax office will issue a tax receipt。
6. The buyer and the owner, under the supervision of the transferor, register and pay taxes at the premises. The buyer and the owner submit, respectively, the tax on the deed, the business tax and the documents required for each of the two household transfers, fill in the application for registration of the transfer of ownership of the house, receive a notice of acceptance and complete the stamp duty on the house. During this period, the centre will conduct a preliminary examination and review of the documents and taxes provided by the seller and buyer to ensure that the conditions for the transfer are correct, otherwise the centre will notify the intermediary in a timely manner。
7. The intermediary leads the new owner to the former owner for the property, i. E. The settlement of the cost of water, electricity, gas, cable television, etc. In the house and the final inspection of furniture etc。
After the expiry of 20 working days, the transferer informs and leads the new owner to the real estate trading centre to obtain the new property certificate and to inform the former owner that he is ready to receive the payment. Thus, the procedures for the purchase of second-hand rooms were completed。
