个人销售房屋税收政策须知法律法规.docVIP

个人销售房屋税收政策须知法律法规 First, the sales tax, personal sales of housing applicable business tax, taxable items for the sale of real estate, the applicable tax rate of 5%, the tax turnover for taxpayers to sell real estate to the other party to collect the full price and the cost. Since June 1, 2005, the purchase of housing for individuals less than 2 years of foreign sales, sales, according to the makeup of the full collection of business income tax; individual purchase ordinary housing for more than 2 years (including 2 years) in sales, sales exempted from business tax; for the individual purchase of non ordinary housing more than 2 years (including 2 years) sales, while sales of their income minus the purchase price of housing levy business tax margin. Individual purchases of housing in order to obtain housing property certificate or deed tax certificate, the time marked as the time of their purchase of housing. Two, 1 of the personal income tax, the tax basis: the transfer of property income after the deduction of the original value of the property and reasonable expenses for the taxable income. 2, tax rate: personal transfer of property applicable personal income tax rate of 20%. 3, personal transfer of personal use for more than five years, and the only family living income, free of personal income tax. 4, people now owned housing property registration of property rights are 1, 1 years after the sale of the property in the name of the spouse or property of both husband and wife name by the market to purchase, the property sale income housing should pay personal income tax, according to the Ministry of Finance and the State Administration of taxation, the Ministry of construction the sale of housing issues about personal income tax personal income tax notice (caishuizi No. 278 1999) provisions of article third, to be free of all or part; in other name by the market to purchase, the property sale income housing should pay personal income tax, no tax exemption. Three, la