Expenses required by the father (seller):
Appraisal fee: three thousandths of the appraisal price (the second-hand house can only be transferred after the appraisal price, and the appraisal price must meet the market price);
Stamp duty: five ten thousandths of the appraised price, 400,000 X0.05%=200 yuan;
Transaction cost: 3 yuan /m2 X90=270 yuan (both the buyer and the seller must pay);
Business tax: house price difference (appraised price-400,000 yuan) *5.5% (no need to pay if the certificate has been issued for more than 5 years);
Personal income tax: 20% of the house price difference (appraised price-400,000) or 1% of the appraised price.
Expenses required by the son (buyer):
Deed tax: 65438+ 0.5% of the appraised price;
Stamp duty: five ten thousandths of the appraised price, 400,000 X0.05%=200 yuan;
Transaction cost: 3 yuan /m2 X90=270 yuan (both the buyer and the seller must pay);
Surveying and mapping fee: 1.36 yuan /m2 X90= 122.4 yuan;
Registration fee: 160 yuan;
A Bin, a real estate agent, will answer your questions.