Official invoices will be issued for all charges in house transactions, and the specific types are:
1, transaction fee, 6 yuan for residence/㎡, 8 yuan for other purposes/㎡;
2. The housing appraisal fee is 0.5% of the property value;
3. Housing registration fee, residential 80 yuan/case, other 550 yuan/case;
4, housing special maintenance fund (paid into the owner's account);
The cost of mixed structure is 990 yuan/㎡× construction area× 5%;
Frame structure cost 1 150 yuan/㎡× construction area× 5%;
5. Property deed tax (collected by local tax bureau)
If the housing area purchased for the first time is less than 90㎡, it will be levied at 1% of the property value (inquire at the file window of the Housing Authority and issue a certificate of no room);
The housing area purchased for the first time is about 90㎡ less than 144㎡, and it will be levied at 1.5% of the property value (check in the archives window of the Housing Authority and issue a certificate of no room);
If the construction area of the second house or the first house exceeds 144㎡, the non-residential house will be levied at 3% of the property value.
6. Business tax (collected by the Municipal Local Taxation Bureau)
Ordinary houses with real estate licenses issued for more than two years are exempt from 5.65% business tax; (Ordinary houses refer to houses with an area below144m2);
If the real estate license is issued for less than two years, the business tax of 5.65% of the real estate value will be levied;
7. Individual income tax (collected by the Municipal Local Taxation Bureau)
If the real estate license has been issued for more than five years and it is the only living room for the family, the personal income tax of 1% shall be exempted with the certificate of the real estate department.
In addition to the above, other taxes may be encountered in housing transactions.