How to calculate the tax price of second-hand houses
Recently, the issue of taxes on second-hand housing transactions has become a hot topic, especially the calculation method of tax price, which has attracted widespread attention. This article will provide you with a detailed analysis of the algorithm for calculating the tax price of second-hand houses from the aspects of policy basis, calculation methods, frequently asked questions, etc., and attach a structured data table to help you quickly grasp the key points.
1. Policy basis
The calculation of the taxable price of second-hand houses is mainly based on the "Deed Tax Law of the People's Republic of China", the Individual Income Tax Law of the People's Republic of China and the specific regulations of the local tax department. The tax calculation standards in different cities may differ and need to be implemented in conjunction with local policies.
2. Core elements of taxable price
In second-hand housing transactions, the taxable price usually involves the following core elements:
| elements | Description |
|---|---|
| Online signing price | The contract price registered by the buyer and seller with the housing management department is usually used as the basis for tax calculation. |
| Evaluate price | The tax department or a third-party agency assesses the market price of the house. If the online price is lower than the assessed value, tax may be calculated based on the assessed value. |
| Approved price | Some areas have set minimum tax calculation standards for second-hand houses to prevent tax avoidance through "yin and yang contracts". |
3. Common taxes and calculation methods
The main taxes and fees involved in second-hand housing transactions include deed tax, personal income tax, value-added tax, etc. The specific calculation method is as follows:
| Tax type | Applicable conditions | tax rate |
|---|---|---|
| Deed tax | The buyer is responsible for 1% of the first house's area ≤90㎡, 1.5% for the area >90㎡, and 3% for the second house. | 1%-3% |
| personal income tax | The seller is responsible for it, and the tax is exempted only if it exceeds five years, otherwise it will be levied at 20% of the difference or 1% of the total amount. | 1% or 20% |
| value added tax | The seller is responsible for paying 5.3% (including surcharges) if the real estate certificate is less than 2 years old, and is exempt for more than 2 years. | 5.3% or 0% |
4. Determination process of taxable price
1.Online visa filing: The buyer and seller sign a contract and submit it to the housing management department for record, and the online signing price is generated.
2.Assessment review: The tax department compares the online signed price and the assessed price, and takes the higher one as the basis for tax calculation.
3.Tax calculation: Corresponding tax rates apply based on the nature of the house, holding period, family housing situation, etc.
5. Answers to hot questions
Q1: How to reduce the tax price?
A: Legal methods include choosing the only house available for five years or more, making reasonable use of local preferential policies (such as housing purchase subsidies for talents), etc.
Q2: What should I do if there is a big difference between the appraisal price and the market price?
A: You can apply for re-evaluation, or provide recent transaction prices of similar houses as a reference.
6. Summary
The calculation of the taxable price of second-hand houses requires comprehensive consideration of policies, appraisal prices and actual transaction conditions. It is recommended to consult professional institutions or tax authorities in advance to avoid disputes caused by calculation errors. Recently, many places have adjusted their guide price policies for second-hand houses. Home buyers need to pay close attention to the developments and reasonably plan transaction costs.
(Note: The data in this article are as of October 2023, and the specific implementation is subject to the latest local policies.)
check the details
check the details
en
