(1) Taxes and fees payable by the buyer.
1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters, and it is the first suite).
2. Stamp duty: 0.05% of the house price.
3. Transaction cost: 3 yuan/m2.
4. Surveying and mapping fee: 1.36 yuan /m2.
5. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.
(2) The seller shall pay taxes.
1. Transaction cost: 3 yuan/m2.
2. Stamp duty: 0.05% of the house price.
3. Business tax: price difference *5.5% (if the real estate license is less than 5 years).
4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years).
Agency fee: generally 2%~3% of the house payment.
Second, the transfer fee
If the house is transferred within 1 and 5 years, the seller shall pay personal income tax, with a business tax of 5.55%, and the business tax of the difference between the two houses for more than 5 years exceeds 140 square meters. (Business tax is 5.55%, including sales business tax, urban maintenance and construction tax and education surcharge).
2. Deed tax shall be paid for the first transfer, with 2% for those less than or equal to140m2 and 4% for those greater than140m2 (levied by the financial department).
3. Handling fee 6 yuan/m2 (charged by the Housing Authority).
4. The house appraisal fee is charged at 5‰ of the total price after appraisal (charged by the appraisal firm).
5. The notary fee is the highest in 300 yuan.
According to the above expenses, you can calculate it yourself.
Rent:
(1) Land revenue: it will be levied per square meter of 0.5 yuan of the leased building area and paid by the lessor.
(2) Business tax, property tax, surcharge for education, surcharge for social development, surcharge for infrastructure construction, urban maintenance and construction tax, and personal income tax: levied at a comprehensive rate of 10% of rental income and paid by the lessor.
(3) Land use tax and stamp duty: levied according to the current regulations.
Affordable housing transaction tax:
(a) land leasing: according to the relevant provisions of the state, the land leasing and income of the purchased public housing and affordable housing in this province are distributed and managed;
(2) Payment of income (sales of purchased affordable housing are exempted): paid by the seller. According to the transaction price, deducting the average unit price of affordable housing announced by the local government in the same period, the original payment exceeded the residence.
The house price of the standard room area and the net income after the land transfer fee, stamp duty and supervision fee paid by the seller in accordance with these regulations shall be paid in excess of progressive proportion. If the transaction price is higher than 50% of the local average unit price of affordable housing in the same period, 20% of the proceeds will be paid and 80% will be returned to the seller; For the part where the transaction price is higher than 50% of the average unit price of local affordable housing in the same period, 30% of the proceeds will be turned over and 70% will be owned by the seller. The net income exceeding the housing area standard is paid in full;
(3) Stamp duty: 0. 1%, which shall be borne by both parties.
(4) Deed tax: less than 90 square meters 1%, more than 90 square meters 1.5%, and more than 3% 140 square meters, which shall be paid by the buyer.
How to transfer the company's property rights?
First of all, we should go to the notary office to transfer the shares and transfer the shares. Then go to the industry and commerce to change the legal person, company name, business scope, address, etc. With the equity transfer letter. Then the countries, local taxes and banks in the back were changed. Just hand over the finance directly. For equity transfer, individual shareholders should pay individual income tax at 20% of the difference.
1. According to relevant national policies, business tax is not levied on company transfer.
2. The transfer documents of the company shall be subject to stamp duty at the rate of five ten thousandths. If it is a listed company's transaction in the securities market, it will be handed over to the company for certificate transfer at one thousandth.
3. If it is an individual, pay 20% personal income tax according to the company's transfer income; If it is a company, it will be incorporated into the taxable income of the current year and the company income tax will be calculated and paid.
4. Individual income tax is levied on individual shareholders, who are enterprises, and the transfer process and expenses of the company are levied on the transfer income of the company.
Legal basis:
People's Republic of China (PRC) Civil Code
Article 2 17
The certificate of real estate ownership is the proof that the obligee enjoys the real estate right. The items recorded in the certificate of real estate ownership shall be consistent with the real estate register; If the records are inconsistent, unless there is evidence to prove that the real estate register is indeed wrong, the real estate register shall prevail.
Article 245 Due to emergency needs such as emergency rescue and disaster relief, epidemic prevention and control, organizations and individuals may be requisitioned for real estate or movable property according to law in accordance with the authority and procedures prescribed by law. The expropriated real estate or chattel shall be returned to the expropriated person after use. If an organization or individual's real estate or chattel is expropriated or damaged or lost after expropriation, compensation shall be given.