Other taxes and fees for real estate transactions.
business tax
Pay business tax at 5% of the difference between the income from the sale of the house and the purchase price.
If the house age is less than two years, the business tax will be levied in full.
Ordinary houses with a room age of more than two years are exempt from business tax.
increment tax on land value
Ordinary houses owned by individual residents are temporarily exempted from land value-added tax when they are transferred.
contract tax
A deed tax of 65438+ 0.5% of sales is temporarily levied on individuals purchasing ordinary houses for their own use.
stamp tax
Commercial housing sales are levied on buyers and sellers at 0.5% of sales. Example: How to calculate various taxes and fees?
The house that Mr. Luo, the property buyer, wants to transfer is a 90-square-meter re-listed public house with a unit price of 5600 (it has been traded once and turned into a commercial house without paying the land transfer fee).
Taxes payable include:
Individual tax = (5600-4000) × 90 square meters× 20% = 28800;
Business tax = 5600× 90× 5% = 25200 yuan;
Deed tax = 5600× 90× 1.5% = 7560 yuan;
Stamp duty = 5600× 90×1‰ = 504;
Total = 62,064 yuan, accounting for 12.3% of the total house price.