1. business tax (seller): The Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued a notice on February 30, 2008, and the new implementation standard of second-hand housing business tax was adjusted from 2009 1 October1to 65438+ February 3 1. The New Deal relaxed the policy of exempting business tax from buying houses for five years before: if individuals buy non-ordinary houses for less than two years and sell them to the outside world, they will be charged business tax in full; If an individual purchases non-ordinary housing for more than two years (including two years) or ordinary housing for less than two years for external sales, business tax shall be levied according to the difference between his sales income and the purchase price of the housing; Individuals who purchase ordinary houses for more than two years (including two years) for external sales shall be exempted from business tax.
2. Personal income tax: there are two ways: ① the tax rate is 20%, which is calculated according to the income from property transfer (transaction price-original house price-original deed tax paid-business tax paid this time-reasonable expenses); ② If the original purchase invoice cannot be provided, it will be levied at 1% of the transaction price. Seller's promise
3. Deed tax: As your house area exceeds 90 square meters, you can't enjoy the preferential policies of the state deed tax, so at present, you can only levy 3% of the purchase price for ordinary houses, which will be borne by the buyer;
4. Stamp duty: the tax rate is 1‰, calculated according to the transaction price of normal transactions, each party shall bear half.
5. Transaction fee: 6 yuan/m2, with each party paying half;
6. Registration fee: Ordinary second-hand houses belong to 80 yuan/suite and shall be borne by the buyer.
7. Land revenue (collected): collected at the time of transfer of housing reform, affordable housing and housing projects, and 2% of the normal transaction price of houses. To be borne by the seller.
8. Filing fee: 50 yuan/case.