Deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%. 3% of the total transaction amount is levied at the benchmark tax rate. For the first time, the Buyer purchases an ordinary house with an area less than 90 square meters, and pays 65,438+0.5% of the total transaction amount. If the Buyer purchases an ordinary house of 90 square meters or more for the first time, it shall pay 65,438+0.5% of the total transaction amount.
Stamp duty: the tax rate is 1‰, which is levied according to the transaction price of normal transactions, and both parties to the transaction shall bear half.
Business tax and surcharges: the real estate license cannot be exempted from business tax if it is transferred in less than two years. Business tax needs to be levied according to the difference between the transfer income and the original price of the purchased house. According to the 20 10 new real estate policy, for non-ordinary houses sold for less than five years, for non-ordinary houses sold for more than five years, or for ordinary houses sold for less than five years, business tax will be levied in full according to the difference between the two transactions, and for ordinary houses sold for more than five years, business tax will be exempted. If the real estate sold is non-residential such as shops, office buildings and factories, it is not demonstrated whether it is necessary to collect business tax in full after 5 years.
Personal income tax: it is levied when the purchased house is listed and traded for less than five years. There are two ways: ① the tax rate is 20%, which is levied according to the income from property transfer (transaction price-original house price-original deed tax paid-business tax paid this time-reasonable expenses); ② If the original purchase invoice cannot be provided, it will be levied at 1% of the transaction price. To be borne by the seller. Conditions for collection Individual housing transfer income tax shall be paid for the sale of non-unique houses by families. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax.
Second-hand housing transaction service fee: 6 yuan/m2 (3 yuan/m2 for housing reform, affordable housing and anjufang); Non-residential 10 yuan/m2. The buyer and the seller each bear half.
Transfer registration fee: 80 yuan/set of ordinary second-hand house, which shall be borne by the buyer.
Income from land transfer (received): it is collected when the housing reform, affordable housing and housing projects are sold and transferred, and is calculated at 2% of the normal transaction price of the house. To be borne by the seller.