{"schemaVersion":"1.0","policyVersion":"residential-2026-01-v1","reviewedAt":"2026-10-01","name":"二手房交易税费计算器 - 契税/增值税/个税与买卖预算 | UToolHub","description":"免费二手房交易税费计算器，按2026年起个人住房销售增值税3%及140㎡契税优惠规则，区分满二、满五唯一、个税核定与差额计征，计算买卖双方税款、合同承担金额、购房现金预算和卖房净收入。地方参数需核实，结果仅供参考。","url":"https://www.utoolhub.com/second-hand-house-tax-calculator","language":"zh-CN","currency":"CNY","resourceType":"public-calculation-reference","isCalculationApi":false,"effectiveFrom":"2026-01-01","scope":["适用于2026年起中国大陆个人有偿买卖住房，不适用于商铺、办公、公寓中的非住宅、企业交易、赠与、继承、拍卖及其他特殊产权交易。不含个体工商户中的增值税一般纳税人。","成交总价用于现金预算；含税计税总价用于税款计算，留空假设等于成交总价，实际以税务认可价格为准，不支持通过低报价格规避税款。","持有期须按税务认可的取得日期及交易日期核实；自用满5年且符合家庭唯一生活用房条件才测算个税免征。买方首套认定与卖方唯一住房认定分别核实。","个税核定征收不是任意选择的优惠方式，原值凭证完整时应按当地审核方式计算；差额扣除仅填税务认可原值和税费、合理费用，不含已从收入中剔除的本次增值税，不重复扣除。","城建税依所在地适用1%、5%或7%，教育费附加与地方教育附加支持填0表示已核实免征。默认市区7%+3%+2%及减半仅为可调整预算假设，不代表所有交易均适用。","佣金、登记、贷款、解押等费用由用户按合同填写，默认0表示未计入。税款转由买方承担不改变法定纳税人，也未模拟税务机关可能调整的含税交易价格。换购住房个税退税须另核实，不预先抵减。"],"defaults":{"price":"","taxPrice":"","area":"","homes":"first","holding":"","sole":"","incomeMode":"assessed","incomeRate":"","original":"","deductions":"0","deedRate":"","urbanRate":"7","educationRate":"3","localEducationRate":"2","halfSurcharge":true,"allocation":"statutory","buyerCommission":"0","sellerCommission":"0","buyerOther":"0","sellerOther":"0","loan":"0"},"inputs":[{"keys":["price","taxPrice","original","deductions","loan"],"unit":"10000 CNY","precision":6,"max":100000,"meaning":"万元输入，换算为整数分；taxPrice为空按成交价；loan仅用于预算"},{"keys":["buyerOther","sellerOther"],"unit":"CNY","precision":2,"min":0,"max":100000000},{"key":"area","unit":"square metre","precision":2,"min":0.01,"max":10000},{"key":"homes","values":["first","second","other"],"meaning":"买方购房后家庭套数，非贷款次数"},{"key":"holding","values":["under2","2to5","over5"],"meaning":"税务认可持有期；over5指自用满5年"},{"key":"sole","values":["yes","no"],"activeWhen":"holding=over5","meaning":"卖方家庭唯一生活用房，独立于买方套数认定"},{"key":"incomeMode","values":["assessed","profit"],"meaning":"税务审核口径，不能任意择低"},{"key":"incomeRate","unit":"percent","min":1,"max":3,"default":null,"activeWhen":"非免税且incomeMode=assessed"},{"key":"deedRate","unit":"percent","min":3,"max":5,"default":null,"activeWhen":"homes=other"},{"key":"urbanRate","unit":"percent","values":[1,5,7],"activeWhen":"holding=under2"},{"key":"educationRate","unit":"percent","min":0,"max":3,"activeWhen":"holding=under2"},{"key":"localEducationRate","unit":"percent","min":0,"max":2,"activeWhen":"holding=under2"},{"key":"halfSurcharge","type":"boolean","meaning":"仅附加税费按50%计征，须核实适用条件"},{"key":"allocation","values":["statutory","buyer"],"meaning":"双方各付各税或买方包税；法定纳税人不变"},{"keys":["buyerCommission","sellerCommission"],"unit":"percent","precision":2,"min":0,"max":10,"basis":"成交总价"}],"units":{"engineMoney":"integer CNY cents","engineRates":"hundredths of percentage point; 1%=100","displayMoney":"CNY, two decimals"},"rounding":"增值税四舍五入至分，含税计税总价减增值税得不含税收入；每项税款与佣金分别用整数计算，四舍五入至分后求和。","cityPresets":false,"safeguards":{"calculationLocation":"browser","storesPrivateInputs":false,"sharesPrivateInputs":false,"loanApproval":false,"taxAuthorityAssessment":false},"formulas":[{"name":"增值税与计税收入","formula":"不足2年：含税计税总价 ÷ 1.03 × 3%；满2年免征。不含增值税计税收入 = 含税计税总价 − 增值税。"},{"name":"契税","formula":"不含增值税计税收入 × 适用税率。家庭唯一/第二套且≤140㎡均为1%；>140㎡分别为1.5%/2%。其他套数填写当地3%至5%的适用税率。"},{"name":"个税","formula":"满5年家庭唯一按条件免征；核定：不含增值税计税收入 × 当地核定率；差额：max(0, 不含增值税计税收入 − 核准原值 − 其他获准扣除) × 20%。"},{"name":"附加税费","formula":"城市维护建设税、教育费附加、地方教育附加分别为增值税 × 对应比例 ×（减半时50%）。各税四舍五入至分后求和。"},{"name":"交易预算","formula":"买方总支出 = 成交价 + 实际承担税款 + 自填费用；需备现金 = 买方总支出 − 计划贷款。卖方净收入 = 成交价 − 实际承担税款 − 自填费用（未扣未填写的原贷款清偿等费用）。"}],"sources":[{"title":"财税〔2008〕137号（第一条失效）","url":"https://fgk.chinatax.gov.cn/zcfgk/c102416/c5203534/content.html","scope":"仅引用第二、三条：个人销售或购买住房暂免印花税，个人销售住房暂免土地增值税；不引用已失效契税条款。"},{"title":"财税〔2016〕43号","url":"https://fgk.chinatax.gov.cn/zcfgk/c102416/c5203730/content.html","scope":"个人转让房屋个税应税收入不含增值税；免征增值税时成交价不扣除增值税。契税不含增值税口径同时以现行契税法为准。"},{"title":"财政部 税务总局公告2025年第17号","url":"https://szs.mof.gov.cn/zhengcefabu/202512/t20251230_3980793.htm","scope":"2026年1月1日起：购买不足2年的个人住房全额按3%征收增值税；满2年免征。不含个体工商户中的一般纳税人。"},{"title":"财政部 税务总局 住房城乡建设部公告2024年第16号","url":"https://szs.mof.gov.cn/zhengcefabu/202411/t20241113_3947450.htm","scope":"2024年12月1日起：家庭唯一及第二套住房以140平方米为契税优惠分界，分别适用1%/1.5%及1%/2%。"},{"title":"国税发〔2006〕108号（部分条款失效）","url":"https://fgk.chinatax.gov.cn/zcfgk/c100012/c5193804/content.html","scope":"住房转让个税的原值、合理费用、核定征收及自用满5年家庭唯一生活用房免税口径；旧纳税保证金等失效条款不用于本工具。"},{"title":"财政部 税务总局公告2023年第12号","url":"https://szs.mof.gov.cn/zhengcefabu/202308/t20230802_3899800.htm","scope":"2023年1月1日至2027年12月31日，增值税小规模纳税人等六税两费减半；本工具附加税减半按所选适用条件测算。"}],"faqs":[{"question":"2026年二手房未满两年增值税怎么算？","answer":"财政部、税务总局公告2025年第17号自2026年1月1日起施行：购买不足2年的个人住房对外销售，按3%征收率全额缴纳增值税；满2年免征。含税计税总价300万元时，增值税约87,378.64元，不是300万元直接乘3%。持有时间、特殊交易及适用主体以税务审核为准。"},{"question":"满二唯一和满五唯一有什么区别？","answer":"满二指税务认可的购买期限满2年，个人销售住房增值税可免征。个税免征要求自用满5年且是家庭唯一生活用房，因此满二唯一不等同个税免税，满五但不唯一也不自动免个税。请分别核实两项条件。"},{"question":"首套和二套住房契税都按1%吗？","answer":"自2024年12月1日起，个人购买家庭唯一或第二套住房，面积140㎡及以下均减按1%；超过140㎡，家庭唯一为1.5%，家庭第二套为2%。第三套及以上等未享受上述优惠的住房，需填写当地适用契税率。家庭成员包括购房人、配偶及未成年子女，套数按税务认定。"},{"question":"个税可以选择总价1%或差额20%中更低的一项吗？","answer":"不能自由择低。能提供完整准确原值凭证的，按转让收入减原值及税务认可税金和合理费用后的所得计征；无法正确计算原值及应纳税额时，税务机关可核定征收，具体比例由地方在规定范围内确定。本工具的方式选择应对应实际审核口径，1%只是示例而非全国统一税率。"},{"question":"买方包税会改变纳税人吗？","answer":"合同约定买方承担卖方税款，只改变双方之间的经济负担，不改变法定纳税义务。工具分别展示法定纳税方和实际承担方；如合同是卖方净到手价，含税交易价格可能需另行核定，本工具不反推净到手报价。"},{"question":"计算结果包含中介费、登记费和贷款费用吗？","answer":"只包含您填写的佣金及其他费用，默认0表示未计入，不能理解为现实中免收。个人买卖住房暂免印花税，个人销售住房暂免土地增值税；非住宅不适用。买方现金预算不代表可贷额度，卖方净收入未自动扣除原房贷清偿、解押垫资费或换购退税。"}],"checklist":["核对产权用途、取得日期、建筑面积与家庭住房查询证明。","向当地税务部门确认计税价格、个税方式、核准原值和可扣费用；咨询12366。","核对附加税率、减半及教育附加免征条件，准备发票和扣除证明。","在合同中明确税款、佣金、登记费、贷款与解押费用承担，核实资金监管和贷款审批。","过户前以税务最终核定单及收费通知复核预算，保留生活备用金。"],"example":{"assumptions":"300万元、100㎡、满二未满五、家庭唯一购房，假设当地核定个税1%，无非税费用及贷款","input":{"priceCents":300000000,"taxPriceCents":300000000,"areaHundredths":10000,"homes":"first","holding":"2to5","sole":false,"incomeMode":"assessed","incomeRate":100,"originalCents":0,"deductionCents":0,"deedRate":0,"urbanRate":0,"educationRate":0,"localEducationRate":0,"halfSurcharge":true,"allocation":"statutory","buyerCommission":0,"sellerCommission":0,"buyerOtherCents":0,"sellerOtherCents":0,"loanCents":0},"output":{"vatCents":0,"netCents":300000000,"deedRate":100,"deedCents":3000000,"incomeExempt":false,"incomeBaseCents":300000000,"incomeCents":3000000,"surchargeCents":0,"totalTaxCents":6000000,"buyerTaxCents":3000000,"sellerTaxCents":3000000,"buyerFeeCents":0,"sellerFeeCents":0,"buyerTotalCents":303000000,"buyerCashCents":303000000,"sellerNetCents":297000000,"rows":[{"key":"deed","name":"契税","taxpayer":"买方","payer":"买方","cents":3000000,"formula":"3,000,000.00 × 1%"},{"key":"vat","name":"增值税","taxpayer":"卖方","payer":"卖方","cents":0,"formula":"持有满2年，免征"},{"key":"urban","name":"城市维护建设税","taxpayer":"卖方","payer":"卖方","cents":0,"formula":"增值税免征，本项为0"},{"key":"education","name":"教育费附加","taxpayer":"卖方","payer":"卖方","cents":0,"formula":"增值税免征，本项为0"},{"key":"local","name":"地方教育附加","taxpayer":"卖方","payer":"卖方","cents":0,"formula":"增值税免征，本项为0"},{"key":"income","name":"个人所得税","taxpayer":"卖方","payer":"卖方","cents":3000000,"formula":"3,000,000.00 × 1%"},{"key":"stamp","name":"印花税","taxpayer":"买方","payer":"买方","cents":0,"formula":"个人买卖住房暂免征（双方）"},{"key":"land","name":"土地增值税","taxpayer":"卖方","payer":"卖方","cents":0,"formula":"个人销售住房暂免征"}]}}}