Two. Fees to be paid for house transfer:
1.4% deed tax
2.5.5% business tax
3. Stamp duty of one thousandth
4, 80 registration fee
5, 20 map matching fee
6. Individual income tax 1%
7. The transaction fee is per square 6 yuan.
If the property owner gives the property to others free of charge, the donee shall pay personal income tax according to the "other income determined by the financial department of the State Council", with the tax rate of 20%, but there are three situations that can be exempted from tax.
First, the property rights of the house will be given to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge;
The second is to give the property right of the house to the supporter or supporter who undertakes the obligation of direct support or support;
Third, after the death of the owner of the house property, the legal heir, testamentary successor or donee who obtained the house property according to law.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:
1. Income from wages and salaries is subject to the progressive tax rate of 5% to 45% (the tax rate table is attached).
Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached).
3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.
4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.
5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.
Article 211 of the Civil Code of People's Republic of China (PRC) * * * When applying for registration, the parties concerned shall provide the ownership certificate, real estate boundary, area and other necessary materials according to different registered items.