Analysis on the sale of personal real estate in Shenyang within five years

This is an explanation for another netizen. You can refer to it In addition, there is no tax preference for "selling small and buying big". Only the transferee can enjoy the preferential tax rate (if it is the only house in the family, the deed tax below 90 square meters can enjoy the preferential tax rate of 1%).

In fact, the transfer of second-hand houses does not need to be handled through an intermediary at all. The specific procedures are as follows:

1, provided information.

Valid identity documents of the original owner (transferor) of real estate, including identity card, household registration book and the identity card of the married party; The transferee's ID card, household registration book and the ID card of the married party; Original and photocopy of real estate license.

2. Fill in the form

Approval form for application for transfer of house ownership (including the specific situation of house property right and the basic situation of the transferor and transferee of house property right).

3. Receiving unit

Real estate transaction halls of local real estate management bureaus (some are not set). If there is no transaction hall, fill in the application in the housing management department (unit) of the local housing management bureau.

4. Fees paid

Real estate management bureau collects (issue relevant receipts and invoices on the spot): ownership registration fee, production cost, surveying and mapping fee, and maintenance fund (please consult the local real estate management bureau for specific fees).

Taxes and fees paid by local tax bureaus:

The transferee only needs to pay the deed tax (the statutory deed tax rate is 3-5%, and the specific implementation ratio is reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China by all provinces, municipalities, autonomous regions and municipalities directly under the Central Government for the record, so you need to consult the local tax authorities and call the toll-free hotline12366);

Taxes paid by the transferor:

1. Business tax and surcharges: (the comprehensive tax rate is 5.6%) specifically including business tax, urban maintenance and construction tax, education surcharge and local education surcharge;

2. Personal income tax: (the tax rate is 65438+ 0-3% of the total transaction amount or 20% of the difference between the two transactions);

Among the above taxes and fees, the tax basis for business tax and personal income tax is the total transaction amount. Houses under five years are not allowed to enjoy tax incentives, and the business tax and surcharge for selling real estate are paid in full according to the transaction amount; Ordinary housing for more than five years is exempt from business tax and surcharges, and the only housing in the family is exempt from personal income tax. Business tax and surcharges shall be levied on non-ordinary housing for more than five years according to the difference between the purchase price and the sales price. Therefore, it is suggested that both parties to the transaction agree not to go through the transfer formalities first, and then go through the transfer formalities five years later, unless applying for a loan.

The implementation of ordinary housing standards varies from place to place. Generally speaking, the following conditions should be met at the same time: 1, and the single building area is below 144 square meters; 2. The floor area ratio of residential buildings is above 1.0; 3. The actual transaction price is lower than 65438+ 0.44 times of the average transaction price of land and houses at the same level.

5. After completing the above tasks, return to the trading hall of the real estate management bureau or the housing management unit (branch) with the relevant taxes and fees paid, and go through the formalities of ownership change (with different deadlines).