1. Both buyers and sellers have to pay stamp duty. Stamp duty is affixed to the original purchase contract and paid at 0.3% of the transaction price of the house. Units and individuals that transfer land use rights and sell real estate are taxpayers of business tax, and the tax payable is 5% of the turnover of land use rights transfer, real estate sales and other attachments;
2. The tax amount of value-added tax and business tax actually paid by taxpayers shall be the tax basis, and shall be paid together with value-added tax and business tax respectively. If the taxpayer is located in the urban area, the tax rate is 7% of the business tax; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in the city, county or town, the tax rate is 1% education surcharge, which is the surcharge levied by the state for developing education and raising education funds. The tax rate is 3% of the business tax.
3. Property tax is a tax levied on real estate located in cities, counties, towns and industrial and mining areas. The property tax is taxed at a proportional rate of 1.2%, based on the residual value of the property. If the rental income is used as the tax basis, the tax rate is 12%. Calculation formula: the taxable amount of real estate tax is equal to the appraised value of real estate multiplied by 70% multiplied by 12% or: the original value of real estate multiplied by 70% multiplied by1.2%; The taxable amount of property tax is equal to the rental income multiplied by 12%. After the house purchase and transfer formalities are completed, the buyer and the seller pay the handling fee to the real estate management department. The collection standard is 1% of the national transaction price or the lowest protection price, and the buyer and the seller pay half;
4, housing management authority registration fees, housing use fees, by the current fixed fees according to the housing value, fixed fees or fixed fees according to the housing construction area, fixed fees, etc. , unified specification for a set of charges, each set of charges for 80 yuan. The registration fee for the ownership of houses other than houses shall be uniformly stipulated according to the quota, and the specific charging standards shall be approved by the price and financial departments of provinces, autonomous regions and municipalities directly under the Central Government;
5. The certificate fee is charged according to each 4 yuan; * * * Licenses for rights and other rights are collected in 2 yuan. Stamp duty, 5 yuan per piece; Houses * * * include facilities and equipment maintenance funds. When commercial houses are sold, buyers and sellers should sign relevant maintenance fund payment books. Property buyers should pay the maintenance fund to the selling unit according to the proportion of 2% to 3% of the purchase price. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.
The collection ratio of maintenance funds shall be determined by the real estate administrative departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government;
6. Land transfer fee refers to the land transfer price charged by the competent land transfer departments of governments at all levels to units or individuals for transferring the right to use state-owned land. The paid land use fee refers to the average net land income collected by the State Council or the provincial people's government from the county and municipal people's governments that have obtained new construction land by means of paid use such as transfer when approving agricultural land conversion and land expropriation;
7, land value-added tax, the transfer of state-owned land use rights, buildings on the ground and their attachments and income units and individuals must pay land value-added tax, land value-added tax rate is divided into four levels of excess progressive. The tax payable is equal to the value-added multiplied by the applicable tax rate, and the value-added is equal to the transfer income MINUS the amount of deduction items. Transfer income includes monetary income, physical income and other income;
8, land revenue, land revenue is calculated according to the real estate transaction construction area. In real estate sales, it is collected from the income that exceeds the appraised price of real estate, and it is less than 20% if it exceeds the appraised price of real estate twice; Less than two times by no more than 30% charge; Less than three times as much as 40%; Three times more than 50%. For rental housing, the income exceeding the standard rent shall be charged according to the above proportion, and the specific charging standard shall be determined by the price departments of all provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the construction department;
9. The collection of land management fees for local taxes is divided into all-inclusive land acquisition, half-inclusive land acquisition and single-inclusive land acquisition, and only land acquisition procedures are not responsible for land acquisition;
10, cost of land certificate for ordinary certificate, 5 yuan for individual certificate and 10 yuan for unit certificate; National special certificate, units and individuals each certificate 20 yuan; The fee for issuing land certificates to foreign-funded enterprises is 20 yuan per certificate. Land ownership survey fee and cadastral mapping fee. The area of urban residents' housing land is below 100 square meters, and each parcel is charged 13 yuan. Every 50 square meters plus 5 yuan, the maximum is not more than 30 yuan. Every parcel of 5 yuan with a residential land area of less than 200m2 for rural residents, and every parcel with a residential land area of more than 200m2 10 yuan.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC).
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Article 4 The following incomes shall be exempted from individual income tax:
(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Demobilized soldiers, demobilization fees and pensions;
(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(ten) other tax-free income stipulated by the State Council.
The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.