1, deed tax (house price below 90 square meters 1%, house price below 90- 144 square meters 1.5%, house price below 144 square meters 3%, go through relevant preferential procedures).
2. Housing registration fee 80 yuan; Special maintenance fund for houses (the deposit amount of the first special maintenance fund is: multi-storey houses with less than 7 floors without elevators) 60 yuan/m2;
3, multi-storey residential elevator) 90 yuan/square meter; Small high-rise buildings and high-rise residential buildings have more than 7 floors, including 7 floors 145 yuan/square meter.
Two. Basic taxes and fees of both parties to the stock house transaction:
1. If an individual sells a house that has been purchased for less than two years, the value-added tax shall be paid in full at the rate of 5%; Individuals who sell houses that have been purchased for more than two years (including two years) are exempt from value-added tax;
2. Personal income tax (20% of the difference of house price or 65438+ 0% of house price);
3. Deed tax (house price below 90 square meters 1%, house price below 90- 144 square meters 1.5%, house price below 144 square meters 3%, and handle relevant preferential procedures).
Extended data:
Real estate processing flow
Within one month after the real estate transaction, the buyer and the seller shall handle the registration of sale and transfer at the real estate exchange with the documents such as the house sale contract. You need to bring your ID card, household registration book, commercial housing sales contract and other documents when you register.
After receiving the transfer notice from the exchange, the buyer and the seller should bring their ID cards, household registration books, seals, etc. After paying the handling fee, deed tax and stamp duty, you can go through the transfer formalities.
After completing the transfer formalities, the buyer shall apply for registration with the city or district (county) Housing and Land Administration Bureau where the house is located with the sales contract issued by the real estate exchange within three months.
The documents and materials needed to handle the application include: the house ownership certificate of the whole building owned by the seller, the commercial house sales contract, the copy of the stub of the commercial house sales invoice, the copy of the ID card, the registration form of the house ownership transfer, the wall boundary table and the area calculation table.
After being audited by the real estate management department, the buyer can get the real estate license.
Baidu Encyclopedia: Real Estate Certificate