2. The calculation formula of business tax difference payment is: (last purchase price-current sale price) * tax rate of 5.55%. Personal income tax: the first house property under the name of the seller's husband and wife is exempt from personal income tax after the real estate license expires for five years. If the real estate license under the name of the seller's husband and wife is less than 5 years, it will be paid at 5%.
Shops pay the difference, and the calculation formula is: (last purchase price-current sale price) * tax rate is 20%.
3. Other expenses that need to be paid are relatively small: transaction fee: 6 yuan/square * number of rooms, production fee: a certificate 80 yuan; 90 for two certificates, appraisal fee: 0.5% of the total appraisal amount (bank loan needs to be paid), mortgage fee: 100 yuan (bank loan needs to be paid), and notarization fee standard: 300 yuan (if you can't handle it in person, you need to handle this business fee).
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.
Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
Article 5 The following properties are exempt from property tax:
1. Property occupied by state organs, people's organizations and the army;
Two, by the state finance department allocated funds for the unit occupied real estate;
Three, religious temples, parks, places of interest for their own use;
4. Non-operating real estate owned by individuals;
Five, other real estate tax exemption approved by the Ministry of Finance.
Article 6 Except under the circumstances stipulated in Article 5 of these Regulations, if taxpayers have real difficulties in paying taxes, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may decide to reduce or exempt property tax on a regular basis.