1. The house to be demolished shall pay the deed tax of the real estate license. If the building area of the demolished house is less than 120 square meters, the transaction price of the demolished house is less than 4,600 yuan per square meter, and the plot ratio of residential greening in the demolished house is greater than 1.0 or 1.0, as long as the demolished house meets all the above conditions, the deed tax of the demolished house is based on the demolition. If any of the conditions are not met, 3% of the transaction price of the house to be demolished shall be paid. 2. Labor cost for the house to be demolished for real estate license: 3 yuan per square meter. 3. Registration fee for house ownership certificate of the demolished house: for houses with an area less than 100 square meter, the registration fee is 90 yuan. House demolition100-200m2 requires a registration fee of 65,438 yuan. Need to add 10 yuan. 4. Surveying and mapping fee for demolished houses: if the area of demolished houses is less than 50 square meters, it is required to pay the demolition area of 80 yuan of 50- 100 square meters, and1-200 square meters, it is required to pay 165438 yuan.
5. Stamp duty on house demolition of real estate license: 0.03% of the transaction price of house demolition.
Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.
When the real estate is transferred or changed in the third paragraph of Article 61 of the People's Republic of China (PRC) Urban Real Estate Management Law, it shall apply to the real estate management department of the local people's government at or above the county level for registration of real estate change, and apply to the land management department of the people's government at the same level for registration of land use right change on the basis of the changed house ownership certificate. After verification by the land administration department of the people's government at the same level, the land use right certificate shall be replaced or changed by the people's government at the same level.