Taxes and fees for second-hand housing transactions in Xuanhan County, Dazhou City include: business tax, personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax and education surcharge. Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.05% of the house transaction price; The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; The deed tax for ordinary houses is 2%, and the deed tax for high-grade commercial houses is 4%.
In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict buying and selling transactions and curb overheating of the real estate industry. As a result, the burden of buying a house has increased, and the tax revenue of the country has also increased. In actual transactions, sellers often pass on taxes and fees to buyers.