1, deed tax: ordinary residence: appraisal price *1.5%; Non-ordinary residence: appraised price * 3%
2. Personal income adjustment tax: (evaluation price-original purchase price) * 20%
3. Business tax: if the house has been purchased for less than two years, the appraisal price will be * 5.55%; Purchase of non-ordinary housing for more than two years: (evaluation price-original purchase price) * 5.55%; Ordinary housing purchased for more than two years is free of charge.
4. Property transaction fee: construction area * 6 yuan/m2.
5. Stamp duty: appraisal price * 0. 1%
6. Property ownership certificate fee: 85 yuan.
7. Land certificate fee: 105 yuan.
8. Transaction evaluation fee: evaluation price * 0.3%
Second, the risk of farmers selling their homesteads
After selling your homestead, you have no right to apply for a new homestead. According to the relevant provisions of the Land Management Law, rural residents will not be able to apply for a new homestead after transferring their houses; When the mortgage is realized, the house can be sealed up, but the land cannot be sold, which will also lead to the failure to realize the mortgage normally. Therefore, no matter inside or outside the collective economic organization, the right to use the homestead shall not be used for mortgage. Moreover, not only the right to use the homestead cannot be mortgaged, but also the houses built on the homestead cannot be mortgaged. Otherwise, because the homestead cannot be mortgaged according to the law, housing mortgages people can't realize house mortgage. In practice, if the right to use rural houses or homesteads is used as the subject of mortgage, the act shall be deemed invalid.
Homestead is income from distribution and can only be circulated among members of rural collective economic organizations. Non-villagers are not allowed to buy the right to use the homestead allocated to the villagers by the village collective.
Third, the rural homestead sale reminder
1. Is there no right to dispose of the homestead? Generally speaking, the buyer is a person, often the head of the family, but the house on the rural homestead belongs to the family. Even if the villagers buy it, it is suggested to check the building description of the house involved, so that everyone in the house can sign and agree to sell it, so as to avoid disputes.
2. When signing the contract, it is best to sign the contract through the village committee, for example, let the village cadres sign the contract as witnesses. This situation is actually quite common in the process of buying and selling rural houses. In the event of a dispute in the future, the situation at that time can be clarified through a third party. And generally speaking, there are few unreasonable breaches of the contract through the house sale agreement of the village Committee.
3. Pay attention to retaining evidence, such as house sales contracts. Many disputes occurred years after the house was sold. Perhaps the parties to the sales contract have passed away, so children often face difficulties in proving when they participate in litigation as heirs. When signing the agreement, it is recommended to consult the local judicial authorities. At present, judicial offices in towns and villages provide free legal advice to local people, and contracts drafted under the guidance of professionals are unlikely to cause disputes.