个人买卖住房相关税收政策（The sale of personal housing related tax policy）.docVIP

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个人买卖住房相关税收政策（The sale of personal housing related tax policy）.doc

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个人买卖住房相关税收政策（The sale of personal housing related tax policy）

个人买卖住房相关税收政策（The sale of personal housing related tax policy） Individual housing tax related policies Personal transfer of housing mainly involves sales tax, personal income tax: Sales Tax First, since January 1, 2010, individuals will purchase less than 5 years of non ordinary housing for external sales, the total sales tax. - Circular of the Ministry of Finance and the State Administration of Taxation on adjusting the policy of personal housing transfer business tax (tax number [2009]157) Application example: In May 2010, someone sold the house, the contract transfer price of 1 million 500 thousand, an area of 145.13 square meters, for non ordinary housing, its access to property for September 2008, less than 5 years. Sales tax and additional tax (urban maintenance and construction tax, education fee surcharge and local education fee surcharge, same below) = 150*5.55% = 83 thousand and 250 yuan Two, individuals will purchase more than 5 years (including 5 years) of non ordinary housing, or less than 5 years of ordinary housing for external sales, according to their sales income minus the purchase price of housing after the difference between the collection of business tax. - Circular of the Ministry of Finance and the State Administration of Taxation on adjusting the policy of personal housing transfer business tax (tax number [2009]157) Application example: In May 2010. The sale of housing, the assignment of the contract price of 900 thousand, an area of 85 square meters, for ordinary housing, the acquisition of real estate in time for March 2007, less than 5 years, the original value of the property is 720 thousand yuan. Sales tax and additional tax = (90-72) *5.55% = 9 thousand and 990 yuan Application example: In May 2010. The sale of housing, the assignment of the contract price of 3 million, an area of 256 square meters, for non ordinary housing, the acquisition of real estate in time for March 2004, a full 5 years, the original value of the property is 2 mi