濟(jì)南代理記賬公司為您解答：二手房過(guò)戶如何繳納個(gè)稅，如何繳納二手房營(yíng)業(yè)稅？?jī)H供參考！

個(gè)人所得稅指?jìng)€(gè)人將擁有合法產(chǎn)權(quán)的房屋轉(zhuǎn)讓、出租或其他活動(dòng)并取得收入，就其所得計(jì)算征收的一種稅賦。
個(gè)人出售已購(gòu)公有住房的銷(xiāo)售價(jià)，減除住房面積標(biāo)準(zhǔn)的經(jīng)濟(jì)適用住房的價(jià)款、原支付超過(guò)住房面積標(biāo)準(zhǔn)的房?jī)r(jià)款、向財(cái)政或原產(chǎn)權(quán)單位繳納的所得收益及稅法規(guī)定的合理費(fèi)用后的余額，按“ 財(cái)產(chǎn)轉(zhuǎn)讓所得 ”項(xiàng)目征收個(gè)人所得稅。財(cái)產(chǎn)轉(zhuǎn)讓所得，以轉(zhuǎn)讓財(cái)產(chǎn)的收入額減除財(cái)產(chǎn)原值和合理費(fèi)用后的余額，為應(yīng)納所得額稅率的20% 交納個(gè)人所得稅
Jinan bookkeeping agency company for you to answer: how to pay the tax, the secondary transfer how to pay the second-hand housing business tax? For reference only! The individual income tax refers to the legal property rights will have individual housing transfer, lease or other activities and income, a tax levied on their income. Personal selling, already bought public housing sales price minus the housing area of the standard economic applicable housing price, the original pay more than the housing area standards of housing, to pay the proceeds of financial or unit of former property right and the balance of the reasonable expenses of the tax law, impose individual income tax according to the "property transfer income" items. Income from transfer of property to transfer property income minus the original value of the property and reasonable expenses, to pay personal income tax payable amount of income tax rate of 20%
納稅人未提供完整、準(zhǔn)確的房屋原值憑證，不能正確計(jì)算房屋原值和應(yīng)納稅額的，稅務(wù)機(jī)關(guān)可根據(jù)《中華人民共和國(guó)稅收征收管理法》第三十五條的規(guī)定，對(duì)其實(shí)行核定征稅，即按納稅人住房轉(zhuǎn)讓收入的一定比例核定應(yīng)納個(gè)人所得稅額。濟(jì)南轉(zhuǎn)讓普通住房，以轉(zhuǎn)讓收入的1 %核定應(yīng)納個(gè)人所得稅額;轉(zhuǎn)讓非普通住房，以轉(zhuǎn)讓收入的2 %核定應(yīng)納個(gè)人所得稅額。
對(duì)個(gè)人轉(zhuǎn)讓自用5 年以上，并且是家庭唯一生活用房取得的所得，免征個(gè)人所得稅。對(duì)出售自有住房并擬在現(xiàn)住房出售1 年內(nèi)按市場(chǎng)價(jià)重新購(gòu)房的納稅人，其出售住房應(yīng)繳納的個(gè)人所得稅，先以納稅保證金形式向主管稅務(wù)機(jī)關(guān)繳納，購(gòu)房金額大于或等于原住房銷(xiāo)售額的，全部退還納稅保證金，購(gòu)房金額小于原住房銷(xiāo)售額的，按照購(gòu)房金額占原住房銷(xiāo)售額的比例退還納稅保證金，余額作為個(gè)人所得稅繳入國(guó)庫(kù)。
The taxpayer fails to provide complete and accurate vouchers concerning the original value of houses, is unable to correctly calculate the original value of the house and the tax payable, the tax authorities may, according to the law of the People's Republic of China on tax collection administration law the provisions of article 35, are subject to verification, the housing transfer by taxpayers income proportion payable amount of individual income tax. Jinan transfer of ordinary housing, in order to transfer income 1% payable amount of individual income tax; Transfer the ordinary housing, in order to transfer the income 2% payable amount of individual income tax. For individual transfer for more than five years, and is the only family living rooms, income from shall be exempted from individual income tax. To sell their own housing and proposed in the present housing sale one year according to the market price to buy the taxpayer, the sale of housing should pay personal income tax, to pay to the competent tax authorities in the form of tax margin, the purchase amount is greater than or equal to the original housing sales, full refund of tax margin, purchase amount is less than the original housing sales
自2005年6月1日起，對(duì)個(gè)人購(gòu)買(mǎi)住房不足2年轉(zhuǎn)手交易的，銷(xiāo)售時(shí)按其取得售房收入全額征收營(yíng)業(yè)稅;對(duì)個(gè)人購(gòu)買(mǎi)住房滿2年(含)轉(zhuǎn)手交易的，普通住房銷(xiāo)售時(shí)免征營(yíng)業(yè)稅，非普通住房銷(xiāo)售時(shí)按其售房收入減去購(gòu)買(mǎi)房屋的價(jià)款后的差額征收營(yíng)業(yè)稅。
《二手房交稅新規(guī)》規(guī)定：對(duì)于二手房交易涉及稅收的計(jì)稅價(jià)格，如果合同成交價(jià)格低于市建委發(fā)布的《北京市已購(gòu)公房和經(jīng)濟(jì)適用房再上市買(mǎi)賣(mài)指導(dǎo)價(jià)格手冊(cè)》(以下簡(jiǎn)稱指導(dǎo)價(jià)格)中確定的指導(dǎo)價(jià)格且無(wú)正當(dāng)理由的，均以指導(dǎo)價(jià)格作為核定的基數(shù)征收稅款。另外，如果采用了指導(dǎo)價(jià)格作為征稅基數(shù)的，將根據(jù)二手房建成年代的不同，乘以相應(yīng)的百分比來(lái)確定計(jì)稅價(jià)格。
Since June 1, 2005, the hands of individuals to buy housing for less than two years, according to the sales at full sales income imposes business tax; For individuals to purchase housing with 2 years (including) hands, shall be exempted from business tax when ordinary housing sales, not the ordinary housing sales according to the sales revenue minus the purchase price of the house after the difference between the sales tax. "Second-hand housing tax rules" regulation: the second-hand housing transactions involving tax assessable price, if the contract transaction price is lower than the city is built appoint issued the "Beijing already bought public house and economy applicable room to the listed price for the sale of manual" (hereinafter referred to as the guiding price) identified in the guiding price and without justifiable reasons, are taxed as approved base to guide prices. In addition, if used the guiding price as tax base, will be built according to the secondary s different, multiplied by the corresponding percentage to determine the tax price.
個(gè)人應(yīng)持住房的坐落、容積率、房屋面積、成交價(jià)格等證明材料及地方稅務(wù)部門(mén)要求的其他材料，向地方稅務(wù)部門(mén)申請(qǐng)辦理免征營(yíng)業(yè)稅手續(xù)。對(duì)于購(gòu)買(mǎi)滿兩年如核定屬于普通住宅，可免征營(yíng)業(yè)稅，普通住宅需同時(shí)滿足三個(gè)條件：住宅小區(qū)建筑容積率在1.0(含)以上;單套建筑面積在140(含)平方米以下;實(shí)際成交價(jià)低于同級(jí)別土地上住房平均交易價(jià)格 1.2倍以下。如果核定屬于非普通住宅，應(yīng)按售房收入減去原購(gòu)買(mǎi)房屋價(jià)款后的差額繳納營(yíng)業(yè)稅，如果成交價(jià)低于稅務(wù)部門(mén)制定的基準(zhǔn)住房交易指導(dǎo)價(jià)，則按指導(dǎo)價(jià)減去原購(gòu)買(mǎi)房屋價(jià)款后的差額繳納營(yíng)業(yè)稅。
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Individual should hold housing is located, plot ratio, building area, clinch a deal the price and other documents and other materials required by the local taxation department, apply to the local tax authorities shall be exempted from business tax formalities. Approved to buy full two years, such as belong to the ordinary housing, can be exempted from business tax, the average house needs to satisfy three conditions: at the same time residential building volume rate at 1.0 (including) above; A single set of construction area is below 140 square meters (including); Actual price is lower than the same level of land average trading price of 1.2 times the housing. If shall belong to the ordinary housing, should according to the sales revenue minus the original purchase housing price after the balance to pay business tax, if the price is lower than the tax department to set the benchmark for the housing transaction pricing, then the guidance price minus the original purchase housing price after the balance to pay business tax. Share above is jinan agent answer "how to pay the tax, the secondary transfer how to pay the second-hand housing business tax?" Hope to bring you some help!
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