1, stamp duty
Transaction price ×0.05% (temporary exemption)
2. Business tax
Ordinary housing sold for more than 5 years (including 5 years) after purchase.
Tax exemption-business tax
Non-ordinary housing sold for more than 5 years after purchase. Calculation method: (selling price-buying price) ×5.6%
Houses that have been purchased for less than 5 years are for sale. Calculation method: selling price ×5.6%
3. Personal income tax
Self-declaration
Taxable amount = (contract price-procurement cost-reasonable expenses), and the tax is calculated according to 20% of the difference. At present, if the original value of Chaoyang cost house cannot be found, a tax can be levied in full at 1% of the contract price.
Tax exemption conditions:
(1) Those who own houses and have lived for more than five years are exempt from personal income tax.
(2) If there is no difference between the sale of self-owned housing and the purchase price, the original purchase of real estate can be exempted from expropriation.
4. Land (Land Bureau)
Taxable amount = 65438+ 0% of the transaction price
Tax exemption conditions: (1) When ordinary houses are transferred, land acquisition is temporarily exempted; (2) when transferring non-ordinary housing, the land that has lived for five years or more shall be exempted; (3) For those who have lived for three years but less than five years, the land will be expropriated by half; (4) if the residence is less than three years, the land shall be evaluated according to the regulations.
5, urban maintenance and construction costs
If the seller needs to pay business tax, it shall pay the tax, which shall be calculated according to the tax paid. If you don't need to pay business tax, you don't need to pay the fee.
6, education surcharge
If the seller needs to pay business tax, it shall pay the tax, which shall be calculated according to the tax paid. If you don't need to pay business tax, you don't need to pay the fee.
The preferential price is a supplement to the cost price.
If the real estate is purchased at a preferential price (standard price), it shall be changed to the housing cost price after paying the house price:
The current cost price (according to Chengba District 1560 yuan/m2) × construction area× 6% = listed for trading.
7, the listing fee to pay the land transfer fee.
To purchase a house at the cost price or at the preferential price of the cost price, and to be listed, the land transfer fee shall be paid:
Current cost price (Chengbaqu 1.560 yuan/m2) × construction area×1%= commercial house after listing and trading.
8. Land payment for affordable housing.
(1) If the house purchase contract is signed before April 8, 2008 and sold for five years, the land transfer fee (comprehensive land price) shall be paid at 10% of the contract price.
(2) After April 8, 2008, if a house purchase contract is signed and the house has been sold for five years, the land transfer fee shall be paid at 70% of the difference between the selling price and the original purchase price.
Managing affordable housing according to law
The real estate license says "management by affordable housing". The house is not affordable, nor is it a house prohibited from trading by laws and regulations. When transferring affordable housing, you need to pay 10% of the land transfer fee, while the relocated house only needs to pay 3%. It can be seen that relocated houses cannot be considered as affordable housing. (Anjufang, Kangjufang, rebuilt relocation house, green isolation area) The contract price ×3% is taxable.
9. Surveying and mapping costs
Each district has different regulations, generally around 200 yuan.