I deed tax (to be paid by the buyer)
Deed tax is a kind of property tax levied on real estate whose ownership has changed. According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.
Deed tax of second-hand house (to be paid by the buyer)
(1) The transaction price of the first suite with an area less than 90 square meters is * 1%.
(2) The area of the first suite is between 90- 144 square meters, and the transaction price is * 1.5%.
(3) Others: transaction price *3%.
2. Business tax (to be paid by the buyer)
In 20 15, the real estate market ushered in the 3.30 new deal. The policy points out that individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from business tax. The detailed rules mainly reduce the scope of exemption from business tax from 5 years to 2 years, which is a big plus for buyers who want to buy second-hand houses. This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%.
1. If the real estate license is less than 2 years and the area is larger than140m2, pay 5.6% of the total house price;
2. If the real estate license is less than 2 years old and the area is below140m2, 5.6% of the difference shall be paid;
3. The real estate license is more than 2 years, and the area is more than140m2, and 5.6% of the real estate transaction profit is paid;
4. Property certificate with an area less than140m2 is exempt.
Three. Personal tax (to be paid by the buyer)
The tax collection method is:
Personal income tax payable = tax payable * 1% (or 1.5%, 3%).
The approved collection rate standard of individual income tax for individual housing transfer is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%.
Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family.
4. Stamp duty (0.05% for the buyer and 0.05% for the seller)
Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business books, rights, licenses and other documents determined by the Ministry of Finance. Commercial housing sales contracts are subject to stamp duty according to the transfer of property rights, and the tax rate is five ten thousandths.
For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves. ?
Individuals selling or buying houses are temporarily exempt from stamp duty.
The second transfer registration only charges the buyer 0.05% stamp duty.
Verb (abbreviation of verb) land value-added tax:
The approved collection method of personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be paid by taxpayers or collected by the registration center after going through the approval procedures with the local competent tax authorities.
Personal housing sales are temporarily exempted from land value-added tax.
Approved collection method: land value-added tax payable = taxable value * approved collection rate. General urban land value-added tax collection standard: 10% for shops, office buildings and hotels, and 5% for other non-residential buildings.
Registration fee for intransitive verbs
The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.
Seven, real estate transaction fees
The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.
The transaction fee for affordable housing is halved and shall be borne by the buyer.
In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.
Eight. commission
The transaction price is *3%, and both parties pay half.
Nine, decals: 5 yuan/set
If you need a mortgage when buying a house, you will also incur the following expenses:
X. evaluation fee
0.5% of the appraisal result will be charged for the part whose appraisal price is lower than 654.38+00000, and 0.25% will be charged for the part whose appraisal price is higher.
XI。 Mortgage registration fee
Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan.
Twelve, commissioned notary fees
If the house needs notarization, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional certificate.
(The above answers were published on 20 15-07-29. Please refer to the actual situation for the current purchase policy. )
For more real estate information, policy interpretation and expert interpretation, click to view.