(1) The taxes and fees that the buyer needs to pay in the house sale are:
1. transaction service tax: 0.5% of the transaction price;
2. Residential housing 1.5%, unit 3%, non-residential housing 3%;
3. Contract: borne by the buyer, 0.03%;
4. Stamp duty on warrants: borne by the buyer, 5 yuan/Ben;
5. Transaction costs: 3 yuan per square meter, which shall be borne by the developer;
6. Registration fee: it shall be borne by the buyer, with each set of housing in 80 yuan and each set of non-housing in 300 yuan;
7. Decoration fee: borne by the buyer, living expenses in 25 yuan; Non-residential houses 1: 500 cadastral map 65 yuan 1: 1000, 92 yuan 1000,1:2000;
8. Registration fee: pure 65,438+000 yuan, portfolio loan, 200 yuan;
9. Notarization fee: 0.3% of the house price for the part below 500,000 yuan, and 200 yuan for the part below 200 yuan; 0.25% for 500,000-5 million;
(2) The taxes and fees that the seller needs to pay in the house sale are:
1. Personal income tax: if an individual sells a house, but the real estate license has expired for five years and it is the only house, it will be levied at 1% of the house sale price; If the real estate license is less than five years old, it will be levied at 20% of the difference between the sales price of the house and the original value of the house;
2. Business tax: for houses with a service life of five years, business tax is exempted for ordinary houses, and 5.6% income difference is levied for non-ordinary houses; Less than five years, 5.6% in full;
3. Transaction service fee: 0.5% of the transaction price. Note: If the declared transaction price is lower than the market price, the tax will be calculated according to the assessed price.
Registration of house ownership donation: the taxes and fees involved in the procedures of house donation and transfer are roughly the same as those involved in our second-hand house transaction, and only an assessment fee is charged. So this is why many friends prefer to choose the way of buying and selling to trade.
legal ground
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC):
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a tax rate of 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.