Tianjin is one of the municipalities directly under the Central Government of China and an important economic center. In this city, second-hand housing transactions are very common. However, for many property buyers, the tax on second-hand housing transactions in Tianjin may become a thorny issue. In this article, we will introduce the tax on second-hand housing transactions in Tianjin in detail to help buyers better understand this problem.

I deed tax

Deed tax refers to the tax paid to the state according to a certain proportion of the house sales price when the house sales contract is signed. In Tianjin, the deed tax rate is 1.5%. The specific calculation method is as follows:

Deed tax = purchase price × 1.5%

For example, the buying and selling price of a house is 6.5438+0 million yuan, so the deed tax to be paid is 6.5438+0.5 million yuan.

Second, personal income tax.

Personal income tax refers to the taxes and fees paid by individuals to the state in accordance with the provisions of the state on the income obtained from various economic activities. In Tianjin, the personal income tax in the second-hand housing transaction refers to the taxes and fees that the house seller needs to pay because of the income from the transfer of the house. The specific calculation method is as follows:

Individual income tax = (purchase price-original purchase price-200,000 yuan) ×20%

Among them, 200,000 yuan is the threshold for personal income tax. For example, the buying and selling price of a house is 6,543,800 yuan, and the original purchase price is 500,000 yuan, so the personal income tax to be paid is 30,000 yuan.

It should be noted that if the seller has paid personal income tax when buying a house, then the corresponding tax can be reduced or exempted when the house is transferred.

Three. value-added tax

Value-added tax refers to the tax paid to the state according to the value-added amount of goods in the process of commodity production and sales. In Tianjin, the value-added tax in second-hand housing transactions refers to the taxes and fees that the house seller needs to pay because of the income from the transfer of the house. The specific calculation method is as follows:

Value-added tax = (purchase price-original purchase price-200,000 yuan) ×5.6%

For example, the purchase price of a house is 6,543,800 yuan, the original purchase price is 500,000 yuan, and the value-added tax to be paid is 28,000 yuan.

It should be noted that if the house seller has paid the value-added tax when buying a house, then the corresponding tax can be reduced or exempted when the house is transferred.

Four. other charges

In addition to the above three taxes and fees, Tianjin second-hand housing transactions also need to pay other fees, such as housing transfer fees, notary fees, agency fees, etc. The specific amount of these expenses varies according to the buying and selling price of the house and the region where it is located, and the buyers need to calculate it according to the actual situation.

operation sequence/order

For property buyers, it is very important to know the tax situation of second-hand housing transactions in Tianjin. If you are considering buying a second-hand house, you can follow the following steps:

1. Understand the buying and selling prices of houses.

2. Calculate deed tax according to the purchase price.

3. Understand the original purchase price of the house and calculate personal income tax and value-added tax.

4. Understand and calculate other expenses.