Official invoices will be issued for all charges in house transactions, and the specific types are:
1, business tax-collected by the municipal local taxation bureau.
Ordinary houses with real estate licenses issued for more than two years are exempt from 5.65% business tax;
Ordinary houses refer to residential houses with an area of144m2 or less;
If the real estate license is issued for less than two years, the business tax of 5.65% of the real estate value will be levied;
2. Individual income tax-collected by the Municipal Local Taxation Bureau
If the real estate license has been issued for more than five years and it is the only living room for the family, it will be exempted from 1% personal income tax with the certificate of the real estate department;
3. Transaction fees, residential 6 yuan, other 8 yuan;
4. The housing appraisal fee is 0.5% of the property value;
5. Housing registration fee, residential 80 yuan/case, other 550 yuan/case;
6, housing special maintenance fund;
The cost of mixed structure is 990 yuan/㎡× construction area× 5%;
Frame structure cost 1 150 yuan/㎡× construction area× 5%;
7. Property deed tax-collected by local tax bureau
If the housing area purchased for the first time is less than 90㎡, it will be levied according to the property value 1%, and it will be inquired in the file window of the Housing Authority, and a certificate of no housing will be issued;
The first purchase of houses with an area of about 90㎡ and less than 144㎡ will be levied according to 1.5% of the property value, and will be inquired in the file window of the Housing Authority, and a certificate of no room will be issued;
The purchase of the second house or the first house with a construction area of more than 144㎡, as well as non-residential houses, will be levied at 3% of the property value.
Source-light. com/Newspaper/20 15-08/ 14/content _ 10858278 1 . htm