税务筹划问题 房地产

2025-04-04 09:19:43
推荐回答(1个)
回答1:

个人在房产交易中,若是购方:交易时有契税,合同价款的3%-5%,如果是购入90平米以下的唯一住房可按1%征;如果还是经济适用房,可再减半征收。如果你购买的是个人的二手房,如果对方购房不满5年且不是对方唯一住房,那么,对方需要交个人财产转让所得,一般会转嫁给购方负担。购买下来了以后的会涉及房产税。如果你是出租,会按租金的12%征房产税,营业税是3%减半征收,城建税是7%或5%或1%,教育费附加是2%,个人所得税是租金扣除税金、修缮费(次上限800)、费用800后减按10%征个人所得税;如果你是自用,免房产税不涉及营业税和城建税和教育费附加和个人所得税。购买下来不出租也不是家庭唯一住房,则要按房产余值(原值减去当地的扣除比例额)的1.2%按年交房产税。个人在房产交易中,若是出售方: 1.出售时,如果你购房不满5年且不是唯一住房,则要按出售价扣除当时购买价及相关税费计算收入按20%征个人所得税。一般会提高出售房价转嫁给购方。 2.出售时还要按你的出售价扣除购买价算营业税的收入按3%减半征营业税,城建税是7%或5%或1%,教育费附加是2% 特别提醒,我国没有遗产税,房屋做为遗产留给父母子女等亲属免个人所得税和契税,给赡养义务人仅免个人所得税。纯手写,希望可以帮到你,选下最佳。

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