Generally speaking, the agency fee for second-hand houses is 65438+ 0% to 2% of the house transaction price. At present, there is no uniform provision for intermediary service fees, which are generally charged according to industry habits. Then let's take a look at the general charging standards of second-hand housing agencies.
At present, the agency fee for second-hand houses is generally charged at 2.7% of the total house price, including 2.2% agency fee and 0.5% guarantee service fee (guarantee fee). Small intermediary companies generally charge 1- 1.5% of the transaction price of second-hand houses, and sometimes try to collect them if they can't receive them, because they earn the intermediary fees of second-hand houses themselves.
Intermediary companies said that 2.7% of the economic service fees have included real estate registration and related procedures for second-hand housing occupancy. And the buyers only need to pay the house payment in 80 yuan and the provident fund loan guarantee in 1.500 yuan collected by the company.
Taxes and fees to be paid for purchasing second-hand houses:
contract tax
(The benchmark tax rate is 3%? Preferential tax rates 1.5% and 1% shall be paid by the buyer) Collection method: 3% of the total transaction amount shall be collected at the benchmark tax rate. If the area purchased by the buyer for the first time is less than 90m? Taxable unit price of ordinary residence * total area * 1%, if the area purchased by the buyer for the first time exceeds 90m? 0.5% of the total transaction amount of 65438+ for ordinary houses;
The purchase area of the second suite is less than (including) 90m? Taxable unit price of ordinary residence * total area * 1%, if the area purchased by the buyer for the first time exceeds 90m? 0.5% of the total transaction amount of 65438+ for ordinary houses; For three or more sets, the taxable unit price * total area *3% will be charged.
Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
stamp tax
(The tax rate is 1‰) However, since 2009, the state has temporarily exempted it.
Urban construction tax
7% business tax; Education surcharge; 3% business tax.
individual income tax
(Tax rate: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions) Collection conditions: individual housing transfer income tax shall be paid for the sale of non-unique housing by family. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax.
Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 2% of the lower transaction price of the two properties.
Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including those registered in the housing management department (excluding non-residential properties) although the property ownership certificate has not been applied. Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
Refer to the above content: Baidu Encyclopedia-taxes and fees for second-hand houses