济南代理记账公司为您解答：二手房过户如何缴纳个税，如何缴纳二手房营业税？仅供参考！
个人所得税指个人将拥有合法产权的房屋转让、出租或其他活动并取得收入，就其所得计算征收的一种税赋。
个人出售已购公有住房的销售价，减除住房面积标准的经济适用住房的价款、原支付超过住房面积标准的房价款、向财政或原产权单位缴纳的所得收益及税法规定的合理费用后的余额，按“ 财产转让所得 ”项目征收个人所得税。财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳所得额税率的20% 交纳个人所得税
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%
纳税人未提供完整、准确的房屋原值凭证，不能正确计算房屋原值和应纳税额的，税务机关可根据《中华人民共和国税收征收管理法》第三十五条的规定，对其实行核定征税，即按纳税人住房转让收入的一定比例核定应纳个人所得税额。济南转让普通住房，以转让收入的1 %核定应纳个人所得税额;转让非普通住房，以转让收入的2 %核定应纳个人所得税额。
对个人转让自用5 年以上，并且是家庭唯一生活用房取得的所得，免征个人所得税。对出售自有住房并拟在现住房出售1 年内按市场价重新购房的纳税人，其出售住房应缴纳的个人所得税，先以纳税保证金形式向主管税务机关缴纳，购房金额大于或等于原住房销售额的，全部退还纳税保证金，购房金额小于原住房销售额的，按照购房金额占原住房销售额的比例退还纳税保证金，余额作为个人所得税缴入国库。
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，对个人购买住房不足2年转手交易的，销售时按其取得售房收入全额征收营业税;对个人购买住房满2年(含)转手交易的，普通住房销售时免征营业税，非普通住房销售时按其售房收入减去购买房屋的价款后的差额征收营业税。
《二手房交税新规》规定：对于二手房交易涉及税收的计税价格，如果合同成交价格低于市建委发布的《北京市已购公房和经济适用房再上市买卖指导价格手册》(以下简称指导价格)中确定的指导价格且无正当理由的，均以指导价格作为核定的基数征收税款。另外，如果采用了指导价格作为征税基数的，将根据二手房建成年代的不同，乘以相应的百分比来确定计税价格。
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.
个人应持住房的坐落、容积率、房屋面积、成交价格等证明材料及地方税务部门要求的其他材料，向地方税务部门申请办理免征营业税手续。对于购买满两年如核定属于普通住宅，可免征营业税，普通住宅需同时满足三个条件：住宅小区建筑容积率在1.0(含)以上;单套建筑面积在140(含)平方米以下;实际成交价低于同级别土地上住房平均交易价格 1.2倍以下。如果核定属于非普通住宅，应按售房收入减去原购买房屋价款后的差额缴纳营业税，如果成交价低于税务部门制定的基准住房交易指导价，则按指导价减去原购买房屋价款后的差额缴纳营业税。
以上是济南代理公司分享解答的“二手房过户如何缴纳个税，如何缴纳二手房营业税？”希望给您带来一些帮助！
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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