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问问大家二套房拿房时要交哪些费用

问问大家二套房拿房时要交哪些费用

浏览：46次 | 提问时间： 06-26 05:52

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把孤独喂饱 06-26 05:53

(1)契税。符合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(在120平方米基础上上浮16.7％)、实际成交价低于同级别土地上住房平均交易价格1.2倍以下等三个条件的，视为普通住宅，征收房屋成交价的1.5%的契税。反之则按3%。(2)印花税。买卖双方各缴纳房价款的0.05%。(3)营业税。购买时间在两年内的房屋需缴纳的营业税为：成交价×5%；两年后普通住宅不征收营业税，高档住宅征收买卖差价5%的营业税。(4)城建税。营业税的7%(5)教育费附加税。营业税的3%(6)个人所得税。普通住宅2年之内：{总额－( 营业税+城建税+教育费附加税+印花税)}×20％；2年以上(含)5年以下的普通住宅：(总额－印花税)×20％。

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