With the implementation of the policy of replacing business tax with value-added tax, individuals need to be more considerate when selling their homes. At this time, there is a need for professionals to plan, because the housing involves a large amount of money, so whether to enjoy tax incentives for individuals is a large amount of expenditure. The state has different preferential conditions for individual housing sales under different tax categories, that is, individuals need to meet these conditions to enjoy tax incentives. Tax agents professional advice individuals in the purchase of housing to carry out corresponding planning, so that when the house sold to enjoy the national tax incentives.

If we want to enjoy the VAT preference, we need to reach the corresponding residence time: north, upper, wide, deep outside need to buy2More than 10 years (inclusive2Housing sales to foreign countries will be exempt from value-added tax. North, Shanghai, Guangzhou and Shenzhen are to be purchased2More than 10 years (inclusive2If non-ordinary houses are sold to other countries, the difference between the sales income and the housing purchase price shall be regarded as5%To pay VAT on the rate of levy; Individuals will buy2More than 10 years (inclusive2The ordinary housing sold to foreign countries shall be exempt from VAT. The General Office of the State Council forwarded the Ministry of Construction and other departments to do a good job in stabilizing housing prices notice2005:26Article 5 Clarify the standard of ordinary housing enjoying preferential policies. Housing enjoying preferential policies should, in principle, simultaneously meet the following conditions:1.The plot ratio of the residential district is in1.0above2.Single building area in120Below square meter3.The actual transaction price is lower than the average transaction price of housing on the same level of land1.2Below.

Secondly, the individual income tax is required to reach their own use5The individual income tax shall be temporarily exempted from the income obtained from the only household living room for more than one year. And if you do not meet the preferential conditions of individual income tax exemption, you can also fight for the refund of personal income tax preference (this is after the sale of housing1Discount for individuals who repurchase their homes within the year). The individual income tax is paid when the individual house is sold, and the taxpayer can pay it to the tax department in the form of tax deposit. If an individual sells his current home1If a new house is purchased within the year, the tax deposit shall be refunded according to the purchase amount.

My tax agent firm suggests: in the sale of housing, we need to pay attention to the living time, and the Beijing, Shanghai, Guangzhou and Shenzhen more need to consider whether the housing is in line with ordinary residential conditions when buying.

With regard to personal income tax, our tax office recommends that:1.Note the length of residence when selling;2.If there is a demand for a home, it is best to1We can save a lot of taxes by completing the new house purchase within this year.

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