“营改增”后个人转让二手普通住房的税收政策探研

Research on Tax Policy on Individual Second-Hand Housing Transfer After the Replacement of Business Tax with VAT

本文主要根据"营改增"后的最新政策来分析个人转让二手普通住房的税收适用政策,并根据这些政策进行税收处理分析,最终归纳出各种转让方式的税负及其规律。经分析可知,个人转让二手普通住房主要涉及增值税、城市维护建设税、教育费附加(含地方教育附加)、个人所得税、契税、土地增值税及印花税,且在不同交易方式下税负差异甚大。其中个人转让二手普通住房都免征土地增值税,转让方转让购买5年以上的二手普通住房,税负最小的转让方式是出售,转让其他购买年限的住房,税负最小的转让方式都是继承。而将购买未满2年的住房转让,转让方税负最重的转让方式是出售,其他任何情况下转让方式税负最重的都是其他赠送。

According to the latest policies after the replacement of business tax with VAT, the paper makes an analysis on applicable policies for individual second-hand housing transfer, based on which it would analyze and generalize the tax bearing and the rules of every transfer method. According to the analysis, individual second-hand housing transfer relates to VAT, city maintenance and construction tax, additional education tax（including local additional education tax）, personal income tax, deed tax, land value-added tax, and stamp tax, and the differences of tax bearing in different trading manners are huge. Based on the fact that individual second-hand housing transfer is exempt from land value-added tax, if transferor would like to transfer a house which have been bought for more than five years, the best transfer mode with least tax burden is to sell it; in other cases, the best transfer mode is to inherit. For the house bought for less than two years, the transfer method with biggest tax burden is to sell; in other cases, the transfer method with biggest tax burden is give others as a present.