Transaction fee: 3 yuan/m2× construction area; Contract stamp duty: the total transaction amount of the house × 0.05%; Business tax: (120165438 stipulated in the new notice on October 27th) If an individual sells a house that has been purchased for less than five years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. ; Non-ordinary houses within 5 years: the total transaction volume of houses × 5.55% for 5 years and above: the difference × 5.55%; Personal income tax: 65438+ 0% of the total transaction amount of ordinary houses or 20% of the profit portion; 2% of the total turnover of non-ordinary houses or 20% of the profits; Land value-added tax: for ordinary houses, it is exempted; For non-ordinary houses, within 3 years, the total transaction volume of houses is × 0.5%; 3 to 5 years, the total housing turnover is × 0.25%; Over 5 years and above, shall be exempted; Notarization fee for the sales contract: (only when the sales contract needs notarization) the total transaction amount of the house × 0.3%; The deed tax shall be paid by the buyer, and the tax payment ratio is: 1. Ordinary houses should pay deed tax of 65438+ 0.5% of the transaction price or appraisal price. 2. Non-ordinary houses shall pay the deed tax of 3% of the transaction price or appraisal price. Transfer fee; (1) deed tax; Pay1%for the first purchase of a house below 90 square meters; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; 140m2 or more, and the buyer shall pay 3% of the house price. (2) Business tax: the property right of the house shall be exempted for five years, and 5.5% of the house price shall be paid for less than five years. The seller shall bear (3) land value-added tax; The property right of the house is exempted for five years, and the house price is paid at 1% for less than five years. The seller shall bear (4) income tax: the property right of the house shall be exempted for five years, and if it is less than five years, it shall be paid at the rate of 1% or 20% of the difference between the original value and the present value of the house. (The original value of the house is generally calculated according to the last deed tax) The seller shall bear (5) the house transaction fee; Pay both parties according to the construction area of 6 yuan /m2. (6) Property registration fee: 80.00 yuan. The buyer agrees.