If it is a second-hand house, the taxes and fees to be paid for the second-hand house transaction mainly include:
1. deed tax: generally, it is 1% of the house price (for the first suite, it can be paid under 90 square meters 1%, over 90 square meters 1.5%, and over 44 square meters1%).
2. Business tax: 5.6% of the real estate license is less than five years, and the business tax can be exempted if the real estate license is over five years.
3. Personal income tax, 1% (if the real estate license is over 5 years and it is the only house, it can be exempted).
4. Transaction cost: 3 yuan/square meter (but the average buyer needs to pay two transaction costs, that is, 6 yuan per square meter).
5. Surveying and mapping fee: according to the specific regulations of each district.
6. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.
Tax basis is the appraisal price of the second-hand house, and the first suite is based on whether the seller is the first suite.