1, real estate transaction fee: 3 yuan /m2.
2. Housing registration fee: 550 yuan/copy (the fee for each replacement certificate is 10 yuan).
3. Stamp duty on warrants: 5 yuan/copy.
4. Stamp duty: 0.05% of the house price.
5. Deed tax: transaction price (or evaluation price) ×3%.
Taxes paid by the seller:
When the seller sells, regardless of the number of years, the store must pay the following taxes:
1, real estate transaction fee 3 yuan /m2.
2. Stamp duty: 0.05% of the house price.
3. Land value-added tax:
A. If the purchase invoice can be provided, the land value-added tax = [transfer income-starting fare (plus 5% per year)-relevant taxes] × applicable tax rate. B, can't provide purchase invoices, land value-added tax = (transfer income-transfer income ×90%)×30%.
4. Personal income tax:
The actual levy is (transfer income-original value of real estate-reasonable expenses) ×20%, and the approved levy is transfer income ×7.5%×20%. Transfer income-original value of property-reasonable expenditure is equivalent to personal net income.
5. Business tax and additional tax:
A, if you can provide the purchase invoice, it is (transfer income-hand-paid car fare) ×5.5%. B. If the invoice cannot be provided, it shall be 5.5% of the transfer income. The tax is 5.56% of the difference.
6. Land transfer fee:
Commercial housing, according to its grid point benchmark land price of 35%; Commercial street parcels in the price segment of commercial routes are charged at 10% of the route price; Office buildings are charged at 30% of the benchmark land price of their grid points.
7. Deed tax of land transfer fee:
According to the 3% of the land transfer fee.
Legal basis: the calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.