New policy of real estate purchase tax in 2022

The new policy of real estate purchase tax 2022 specifically includes the following taxes and fees that need to be paid when buying a house when the property tax is implemented:

1, deed tax. 65438+ 0.5% of the house price (13% for the area above 44 square meters, and1%for the area below 90 square meters and the first suite);

2. Stamp duty. 0.05% of the house price;

3. Transaction costs. 3 yuan/m2;

4. Surveying and mapping fees. 1.36 yuan/m2;

5. Ownership registration fees and evidence collection fees are generally around 200 yuan.

Taxes payable by the seller:

1, stamp duty is 0.05% of the house price;

2. Transaction fee 3 yuan/m2;

3. The business tax is 5.5% of the total amount (ordinary houses with 5 years of real estate license are not required to pay:

4. Personal income tax. 20% of the profitable part of the real estate transaction or 65438+ 0% of the house price (the real estate license is over 5 years and the only house is exempt).

Legal basis: Article 5 of the Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax.

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.