buyer
1, deed tax: transaction price or evaluation price (whichever is higher) × 1.5% (for commercial houses, second-time houses or houses larger than 144 square meters, the tax rate is 3%).
2. Transaction service fee: construction area (m2) ×3 yuan.
3. Transaction stamp duty: transaction price or evaluation price (higher) ×0. 05%
4. Registration fee for property right transfer: 50 yuan (RMB 65,438+00 for each additional 65,438+0 persons, and the Buyer 80 yuan).
seller
1. Transaction service fee: construction area (m2) ×3 yuan.
2. Transaction stamp duty: transaction price or evaluation price (higher) ×0. 05%
3. Land transfer fee: transaction price or appraisal price (higher) × 1%
4. Housing for needy people: transaction price or appraisal price (higher) × 1%
5. Commercial house: the land transfer fee is based on the benchmark land price × 3% × unpaid construction area.
6. Cost allocation: transaction price/total area × allocated area ×20%( 10/0% (below10 floor) transaction price/total area × allocated area × 20% (above10 floor)
7. Individual income tax: transaction price or evaluation price (whichever is higher) × 1% (the restructured house has lived for five years and is the only room).
8. Business tax and additional tax: transaction price or evaluation price (higher) ×5.5% (the real estate license or deed tax payment certificate at the time of purchase is less than five years).