买房是人生大事，除了商品房外，还可以购买二手房。无论是买房还是卖房，二手房交易都会涉及到税收的问题。有人对二手房交易过程中增值税怎么收取不是很清楚，今天就和大家一起讨论一下二手房增值税怎么计算的问题，相信可以帮助到您。
一、二手房增值税怎么计算
纳税人：卖方，tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地增值税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为5%，其中个人因工作调动或改善居住条件转让原自住房，居住满5年及以上，免征;满三年及以上未满5年减半征收，未满三年按规定征收;
注：对个人拥有的普通住宅，在转让时免征tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地增值税。
计算公式：交易总价款÷(1+5%)×5%
二、其他税费的计算
1、gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税计算方法
纳税人：卖方
普通住宅5年之内gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税计算方法：(售房收入-购房总额-本次缴纳营业税-原始qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税-hetong/" target="_blank">hetong/" target="_blank">hetong/" target="_blank">hetong/" target="_blank">hetong/" target="_blank">合同价×1%)×20%;
注：纳税人在地税系统中未能查询到原值，不能正确计算应纳税额的，应采取核定征收，购房gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率暂定为计税价格的1%。
2、营业税计算方法
普通住宅营业税计算方法：不足2年——房屋总价的5.6%，超过2年(含2年)——免征营业税;
非普通住宅营业税计算方法：不足2年——房屋总价的5.6%，超过2年(含2年)——房屋总价与该房屋当时买入价格差额的5.6%;
别墅营业税计算方法：不足2年——房屋总价的5.6%，超过2年(含5年)——房屋总价与该房屋当时买入价格差额的5.6%;
注：购买时间是否满2年首先看产权证，其次看qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税发票，再次看票据。这三种证件按照时间最早的计算，一般地说票据早于qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税发票，qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税发票早于产权证。
3、qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税计算方法
纳税人：买方
普通住宅qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税计算方法：90平米以下——首套1%，二套3%;90-140平米——首套1.5%，二套3%;
非普通住宅qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税计算方法：3%，别墅qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">qishui/" target="_blank">契税计算方法：4%;
注：首次购买和普通住宅同时具备才可以享受优惠
二手房交易税费--tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地增值税计算方法
二手房交易tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地增值税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率：5%(无法提供完全票据按金额的5%)
tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地增值税的计算方法按四进差额累进shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率计算，shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为30%～60%
注：对个人拥有的普通住宅，在转让时免征tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地增值税
4、yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">印花税计算方法
纳税人：买卖双方
二手房交易yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">印花税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率：0.5%
注：从2009年至今国家暂免征收住宅yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">印花税
二手房交易税费--城建税、教育附加税和地方附加税计算方法
二手房交易城建税：营业税的7%;二手房交易教育费附加税：营业税的3%。二手房交易地方附加税：依各地方而定
现在大家对二手房增值税怎么计算都了解了吧!二手房的增值税是否需要缴纳，需要看房屋的居住年限，如果这套房屋的居住已超过五年，可以缴纳增值税，三年以下的房屋按5%的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率缴纳增值税。除此之外，二手房交易还会涉及到yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">yinhuashui/" target="_blank">印花税、gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税等税费的缴纳，具体的征税方式与房屋的面积、年限有关。