1. deed tax: generally, it is 1% of the house price (for the first suite, it can be paid under 90 square meters 1%, over 90 square meters 1.5%, and over 44 square meters1%).
2. Business tax: 5.6% of the real estate license is less than five years, and the business tax can be exempted if the real estate license is over five years.
3. Personal income tax, 1% (if the real estate license is over 5 years and it is the only house, it can be exempted).
4. Transaction cost: 3 yuan/square meter (but the average buyer needs to pay two transaction costs, that is, 6 yuan per square meter).
5. Surveying and mapping fee: according to the specific regulations of each district.
6. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.
Apartment transfer process:
1. Registration information and verification agreement: go through the formalities of information registration and agreement verification.
2. Notarization procedures: To go through notarization procedures, you need to submit relevant identity certificates and power of attorney.
3. Submit an application: The buyer and the seller submit an application to the real estate transaction management department for review.
4. House evaluation and tax payment: Pay deed tax after house evaluation and go through the formalities of house cost price.
5. Transfer of property right: when the property right is registered, the buyer will apply for a new property right certificate with a notice to the issuing department. When handling the transfer, you need to submit the application for registration, the applicant's identity certificate, the house ownership certificate or the real estate ownership certificate and the materials to prove the transfer of the house ownership.
In a word, the charging standard of apartment transfer involves deed tax, business tax, business surcharge, personal income tax, stamp duty and so on. The specific charging standard depends on factors such as housing area, house purchase, and the number of years of real estate license.
Legal basis:
People's Republic of China (PRC) tax collection management law
first
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.