1, the deed tax of 65438+ the transaction price or 0.5% of the appraised price shall be paid for ordinary houses.
2. Non-ordinary houses shall pay the deed tax of 3% of the transaction price or appraisal price.
Transfer fee:
(1) Deed tax: pay1%for the first purchase of a house below 90 square meters; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; /kloc-3% of the house price for more than 0/40 m2 (3% for the second suite);
(2) Land value-added tax; The property right of the house shall be exempted for five years. If it is less than five years, it shall be paid in advance according to the house price 1%, and calculated according to the progressive tax rate of excess rate, with more refunds and less subsidies. To be borne by the seller;
(3) Income tax: the property right of the house is exempted for five years, and if it is less than five years, it shall be paid at 1% of the house price or 20% of the difference between the original value and the present value of the house. (The original value of the house is generally calculated according to the last deed tax) borne by the seller;
(4) House transaction fee: paid by both parties according to the construction area of 6 yuan/m2;
(5) Housing property registration fee: 80 yuan. To be borne by the buyer;
(6) Housing appraisal fee: 0.5% of the appraisal amount.
Extended data:
The whole process of second-hand housing transaction is roughly divided into the following stages:
(1) The buyer and the seller establish information communication channels, and the buyer knows the overall situation and property rights of the house, and requires the seller to provide legal documents, including house ownership certificate, identity certificate and other documents.
(2) If the house provided by the seller is legal and can be traded on the market, the buyer can pay the house purchase deposit (paying the house purchase deposit is not a necessary procedure for the sale of commercial housing), and the buyer and the seller sign a house sales contract (or a house sales contract).
After the buyer and the seller reach an agreement on the location, property right, transaction price, delivery time, delivery method and property right disposal of the house through consultation, both parties shall sign at least three house sales contracts.
(3) The buyer and the seller apply to the real estate transaction management department for review. After the buyer and seller apply to the real estate management department, the management department should check the relevant documents.
Review the property rights, and allow the transfer procedures for houses that meet the listing conditions. If there is no property right or some property rights are not approved by other property owners in writing, the application will be refused and the listing transaction will be prohibited.
(4) contract. The real estate transaction management department shall, according to the property right status and the purchase object of the transaction house, report to the transaction department for approval step by step according to the approval authority set in advance, and both parties to the transaction may go through the formalities for signing the deed. Beijing has cancelled the contract for the sale of real estate during the transaction, which is also commonly known as the "white deed".
(5) Pay taxes and fees. The composition of taxes and fees is more complicated, depending on the nature of the transaction house. For example, the tax composition of commercial housing such as housing reform, rebuilding and demolition, and affordable housing is different.
(6), handle the transfer of property rights transfer procedures. After the real estate transaction management department completes the registration of property right change, both parties will hand over the transaction data to the issuing department, and the buyer will apply to the issuing department for a new property right certificate with the notice of receiving the property ownership certificate.
(7) For the buyer of the loan, after signing the house sales contract with the seller, the buyer and the seller go through the loan formalities at the loan bank, and the bank will review the buyer's credit standing.
Evaluate the houses to be traded by both parties, determine the buyer's loan amount, and then approve the buyer's loan. After the two parties complete the registration change of property rights and the buyer obtains the house ownership certificate, the bank will issue the loan in one lump sum.
(8) After the buyer has obtained the ownership certificate of the house and paid off all the house price, and the seller has delivered the house and settled all the property fees, all the second-hand house sales contracts of both parties have been fulfilled.
Remind property buyers to pay attention to seven details when buying second-hand houses:
1, find out the ownership before you shoot. Before buying a house, be sure to find out the ownership of the house, whether it is partial property right, * * * property right or no property right. If the property right of the house is unclear or there is a property right dispute, it is not suitable to buy the house no matter how good it is.
2. It is not a loss to distinguish housing property rights. There are many restrictions on the transaction of houses with only the right to use. When buying a house, we should pay attention to whether the title certificate reflects the complete property right or only the right to use it.
It is very important to know the age of the house. Some homeowners are eager to sell their houses and may deliberately hide the completion time of their houses. When looking at the house, they should pay attention to the data on the mapping page of the real estate license in order to understand the approximate age of the house.
4. Find out the building area and usable area. Distinguish whether the building area and usable area of the house are consistent with the property right certificate of the house, and whether there is the phenomenon of unauthorized construction, so as to avoid the shrinkage of the purchased house area.
5. Learn more about property management, security equipment, residential environment, water and electricity supply, etc. These factors may directly affect the quality of life in the future.
6. Comprehensively check the surrounding environment of the house. Focus on noise, harmful odor, water pollution, garbage, community health and cleanliness.
7. Beware of black intermediaries. Buy second-hand housing to find a formal intermediary company, in case of their own operational mistakes or black intermediary profit from it.
Baidu encyclopedia-taxes and fees for second-hand housing transactions