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1、个人转让房屋需要缴纳哪些税？应该注意哪些税收政策规定？Whattaxesdoindividualsneedtopayforthetransferofhousing?Whichtaxpolicyprovisionsshouldwepayattentionto?2006,0&16Personaltransferofhousinginvolvingbusinesstax,personalincometax,deedtax,urbanconstructionandmaintenancetax,stampduty,landvalue-addedtaxandother6ca
2、tegoriesoftaxes,ofwhichthedeedtaxispaidbythebuyer,stampdutypaidbythesellerandthebuyer・Thebusinesstax,thecurrenttaxpolicyis:fromJune1,2006onwards,individualswillpurchaselessthan5yearsofhousingsales,whileincomeatthefullpaymentofbusinesstax;individualswillpurchasemorethan5years(includin
3、g5years)oftheordinaryhousingforeignsales,exemptedfrombusinesstax;individualswillpurchasemorethan5years(including5)thenonordinaryhousingforeignsales,whileincomeminustheirhousingpurchasepricedifferencetopaybusinesstax,thetaxrateis5%.Individualswillpurchasemorethan5years(including5years
4、)withthepublicationofordinarylocalhousingstandardhousingforeignsales,thehousingshouldbelocated,thevolumerate,housingarea,thetransactionpriceofothermaterialsrequiredproofmaterialsandthelocaltaxdepartment,tothelocaltaxdepartmenttoapplyforexemptionfrombusinesstaxformalities・Thetransfero
5、findividualstopurchasehousingwithin5years,theamountoftaxpayable二salesincome*taxrate;thetransferofthepurchaseofordinaryhousingformorethan5years,exemptedfrombusinesstax;thetransferofthepurchaseofnonordinaryhousingformorethan5years,theamountoftaxpayable二(whileincome-purchaseprice)*taxra
6、te・Thepersonalincometax,personalhousingtransfer,thetransferofthebalanceofrevenueminustheoriginalvalueofthepropertyandreasonableexpensesfortheamountoftaxableincomeandpaypersonalincometax,thetaxrateis20%・TheIncomefromthetransferofhousing,theactualtransactionpriceforthetransferofincome・
7、Wherethepriceofthehousedeclaredbythetaxpayerisobviouslylowerthanthemarketpriceandwithoutproperreasons,thecollectingorganshallhavetherighttoverifythetransferincomeaccordingtorelevantinformation.Onthetransferofhousingincomecalculationofpersonalincometaxtaxableincome,thetaxpayermaydepen
8、dontheorigin
