1, mapping fee 1.36 yuan/square, buyer;
2. The appraisal fee is 0.5% (the appraisal amount is allowed to float), and the buyer;
3. Within the first 90 square meters 1%, within the first 90 square meters 1.5%, and exceeding 144 square meters or 3% for the first time, the buyer shall pay;
4. Income tax shall be paid in Beijing at 1% of the total house price and 20% of the difference, which shall be borne by the seller;
5. Transaction fee 6/ square, both parties;
6. The production cost is 80 yuan, and the buyer (5 yuan) is the buyer;
7. 5.56% of the business tax shall be paid by the seller. Relevant provisions on the collection of personal income tax on second-hand real estate transactions:
(1) According to the provisions of the tax law and related policies, if the transaction price declared by individual transfer housing is obviously lower than the market price without justifiable reasons, the tax authorities have the right to verify the transfer income according to relevant information, and must ensure that all taxes are consistent in taxable value.
(two) the transfer of housing in the transfer of property rights:
1. If the taxpayer can provide complete and accurate proof of the original value of the house and correctly calculate the original value of the house and the tax payable, the tax shall be calculated according to the balance of the one-time transfer of property after deducting the original value of the property and reasonable expenses, and the tax rate is 20%.
2. If the taxpayer cannot provide complete and accurate proof of the original value of the house and can't correctly calculate the original value of the house and the tax payable, the tax authorities can verify the personal income tax payable according to a certain proportion of the taxpayer's housing transfer income, and the specific proportion is determined by the Foshan Local Taxation Bureau as 2%.
(3) For the transfer of buildings other than houses in the transfer of property rights, there is no provision for approval and expropriation. According to the income from the transfer of property, the tax shall be calculated by deducting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 20%.
If you have questions about the local tax policies in the above second-hand real estate transactions, readers can consult the tax branch of Nanhai Local Taxation Bureau or call 12366 for consultation.
Specific collection standards of deed tax:
Ordinary houses are levied at 1.5, and non-ordinary houses are levied at 3. (The standard for ordinary houses enjoying preferential policies in Guangdong Province must meet the following three conditions at the same time: the plot ratio of residential quarters is above 1.0, the interior construction area of a single house is below 120 square meters, or the construction area of a single house is below 144 square meters, and the actual transaction price is lower than the average transaction price of houses on the same level of land.
If the taxpayer submits the assessment, 50% of the assessment fee calculated according to the "benchmark price" will be deposited into the account of the assessment company and contacted with the successful assessment company for assessment, and the remaining assessment fee will be borne by the collection agency. If the tax collection organ conducts an assessment, the assessment fee shall be borne by the tax collection organ.
After public bidding by the district procurement center, three companies were identified as the service units for deed tax price evaluation of second-hand houses in Nanhai District, and they promised to charge 50% off the standard. The proposer randomly selects a room to be evaluated. The winning bidders are: Foshan Nanhai Zheng Hong Real Estate Appraisal Co., Ltd., Foshan Nanhai Hongjiang Real Estate Appraisal Trading Co., Ltd. and Foshan Tian Xiang Real Estate Appraisal Co., Ltd., and the calculation standard of appraisal fee is: 0.5% for the appraisal price below 6.5438+0.00 million yuan (including 6.5438+0.00 million yuan); RMB 1 10,000 yuan or more to RMB 1 10,000 yuan or less, 0.25% will be charged; 1 00000 yuan to110000 yuan is charged at 0. 15%; 1 10,000 yuan to 50 million yuan, charged at 0.08%; 50 million yuan to 80 million yuan, charging 0.04%; The part exceeding 80 million yuan to 6.5438+0 million yuan is charged at 0.02; The part exceeding1100,000 yuan will be charged at 0.0 1%.