What taxes do you have to pay when selling second-hand houses in Ma’anshan?

According to relevant regulations, for personal residential properties that are less than 5 years old, if you sell them, you need to pay a business tax of 5.65 on the transaction price and a personal income tax of 20 on the difference between your purchase and sale. If it is a non-ordinary residence and is the only home for the family for more than 5 years, you can apply for exemption from business tax and personal income tax. If it is a non-ordinary residence, you need to pay a business tax of 5.65 for the transaction difference and a personal income tax of 20 for the transaction difference.

Income tax. In addition, if it is a non-ordinary residence, regardless of whether the property is 5 years old or not, a land value-added tax of 1% of the transaction amount needs to be paid.

Therefore, the tax you need to pay when selling a house that has been owned for more than 5 years mainly depends on whether your house is an ordinary residence or a non-ordinary residence. If the building area of ??your house is within 144m2 and the area within the apartment is within 120m2, you can apply for exemption from business tax and personal income tax. If the construction area of ??your house exceeds 144m2 or the area of ????the apartment exceeds 120m2, you will need to pay a business tax of 5.65% of the transaction difference and a personal income tax of 20% of the transaction amount. In addition, you will also need to pay a land value-added tax of 1% of the transaction amount. The State Administration of Taxation requires that when taxpayers go through the tax reduction or exemption procedures for free gifts, they must provide relevant supporting materials, fill in the "Individual Free Gifts of Real Estate Registration Form" and make a free gift statement. Only after the tax authorities have reviewed and approved can they handle the tax reduction or exemption procedures for free gifts. In order to prevent house buyers and sellers from taking advantage of fake gifts to evade the business tax in the donation process and the external sale of the donated house, free gifts are divided into general gifts (including inheritance, wills, divorce, alimony, and gifts from immediate family members) and There are two categories of other free gifts, and the issue of how to determine the purchase time of a house acquired through these two types of free gifts is distinguished. For personal free gifts of real estate, the tax authorities will levy the full deed tax on the donee, and stamp the "personal free gift" seal on the taxpayer's deed tax and stamp tax payment certificate.

The State Administration of Taxation pointed out that for houses acquired in the form of general gifts, the purchase time will still be implemented in accordance with the relevant documents of the State Administration of Taxation, that is, "individuals will purchase the house through gifts, inheritance, divorce property division, etc. For houses acquired in the form of external sales, the purchase time shall be determined as the purchase time before the donation, inheritance, or divorce property division occurs. "For houses acquired in other forms of free gifts, the purchase time shall be determined as after the donation occurs. The time stated on the new house ownership certificate or tax payment certificate.

The State Administration of Taxation has clarified that if the donee obtains the real estate donated free of charge by the donor and then transfers the real estate again, when paying personal income tax, the property transfer income will be deducted from the property transfer income in the process of receiving the gift and transferring the house. The balance after paying taxes and related reasonable expenses is the taxable income, and personal income tax is calculated and paid at the applicable tax rate of 20%. When calculating and levying personal income tax on real estate donated by individuals, tax collection shall not be determined and must be collected in strict accordance with the provisions of the tax law.