If you pay taxes, at first glance, it is different whether you are a first-hand house or a second-hand house, a commercial house or a welfare house in other housing reform units. The following are commercial houses: \ x0d 1, deed tax, 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and ordinary commercial houses are halved, that is, 1.5-2.5%. Hefei 1% \x0d\x0d\ 2, stamp duty, 0.05% of the total house price \ x0d \ (2) fund: \x0d\ 1, house maintenance fund, 2-3% of the total house price, and 2%\x0d\ 2 in most places. 1, transaction cost, 0.5% of the total purchase price, 0.25% of the total purchase price, (residential 3 yuan /m2, paid by the developer, not paid by the buyer) \x0d\ 2, the property ownership certificate fee varies from place to place, but does not exceed 100 yuan \x0d\ 3, land. X0d\ (4) In case of mortgage, the following expenses \x0d\ 1, appraisal fee, 0.2-0.5% of the total house purchase price \ x0d \ 2, insurance premium, total house purchase price multiplied by loan term multiplied by 0. 1% multiplied by 50%\x0d\ 3 will also be generated. X0d\ \x0d\ 1。 Normal transfer \x0d\ 1. Business tax: (The tax rate is 5.55% paid by the seller) According to the new real estate policy of 20 10, the business tax is levied in full on the non-ordinary houses sold for less than 5 years, and the non-ordinary houses sold for more than 5 years or ordinary houses sold for less than 5 years are levied according to the difference between the two transactions. \x0d\ There are two main points here: ① The purchase time is more than 5 years. Here, first look at the property right certificate, then look at the deed tax invoice, and then look at the bill (special bill for the sale income of state-owned housing reform). These three documents are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the real estate license. The earliest time in the housing reform is the deposit bill received by the housing reform. \x0d\② Whether the property sold is an ordinary house or an unusual house. \x0d\ In addition: if the property sold is non-residential such as shops, offices and factories, it is not necessary to demonstrate whether the business tax needs to be fully levied after 5 years. \x0d\\x0d\2。 Personal income tax: (the seller pays 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions) collection conditions. Families selling non-unique houses need to pay individual housing transfer income tax. \x0d\ There are two conditions: ① the only house in the family; ② The purchase time is more than 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. Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of two properties. \x0d\ Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including those registered by the housing management department (excluding non-residential properties), although there is no property right certificate. \x0d\ Note: If the property sold is non-residential property, individual income tax shall be paid in any case. Moreover, in the process of tax collection, the local taxation bureau must also collect 20% \ x0d \ x0d \ 3 of the individual income tax difference, and stamp duty: (the tax rate of both buyers and sellers is 1%), but the state has temporarily exempted it from collection since 2009. \x0d\ x0d \ 4。 Deed tax: (the basic tax rate is 3%, the preferential tax rate is 1.5%, and 1% is paid by the buyer) \ x0d \ Collection method: 3% of the total transaction amount is levied at the basic tax rate, and the buyer pays 1% of the total transaction amount when purchasing an ordinary house with an area less than 90 square meters for the first time. \x0d\ Note: You can enjoy the discount only if you buy for the first time and own a shared house. Deed tax concessions are calculated on an individual basis, and you can enjoy the concessions as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid. \x0d\\x0d\5。 Surveying and mapping fee: 1.36 yuan/m2 \x0d\ total amount = 1.36 yuan/m2 * actual surveying and mapping area (standard of surveying and mapping fee for housing reform under the new policy after April 2008: 200 yuan with an area below 75 m2 and an area above 75 m2 148). \x0d\\x0d\6。 Total transaction cost of second-hand house: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2 \x0d\\x0d\7. Registration fee: \x0d\ (cost) 80 yuan * * Property Certificate: 20 yuan. \x0d\ Required materials: \ x0d \ (1) The local taxation bureau needs a copy of the ID card and household registration book of the seller's husband and wife (if the seller's husband and wife are not in the same household registration book, a copy of the buyer's ID card, a copy of the online sales agreement and a copy of the real estate license (if the seller's spouse is dead, a copy of the death certificate of the police station is required) \ x0d \ (2) The Housing Authority needs a copy of the online sales agreement and the real estate license. For example, for the houses directly reconstructed in the province, two copies of the Confirmation Form of Public Housing Purchased and the attached table 1 are required. \x0d\ Note: The spouses are required to jointly sign when changing rooms; If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform. Provincial housing reform also needs to fill in the "confirmation form of purchased public housing" in duplicate, which will be confirmed by the unit and the provincial housing reform office, and the original housing reform bill will be submitted. \ x0d \ x0d \ II。 Donation and transfer \ x0d \ x0d \ 1. Fees: Business tax and personal income tax are exempted, but the notarization fee of (1) 40 yuan/m2 * property certificate area needs to be increased. (3) Deed tax collection. No matter what the property is, you must pay the full deed tax. Other expenses are the same as normal transfer. \ x0d \ x0d \ 2。 (3) The materials required by the Housing Authority are basically the same as those required by the normal transfer except for an original notarial certificate. \x0d\\x0d\ III。 Inheritance of real estate transaction transfer \ \x0d\ \x0d\ 1+0. The cost of inheriting the property is: (1) notary fee 40 yuan/m2 * property certificate area (2) inheritance notary fee 80 yuan/single waiver inheritance notary 80 yuan/person (Note: personal income tax will be levied at 20% when the inherited property is transferred and sold again, but as long as it meets the conditions. )\x0d\2。 Required materials: \ x0d \ (1) The notary office needs the death certificate of the original property owner, a copy of the property right certificate, and each party's ID card and household registration book. (2) The materials required by the Housing Authority are basically the same as the normal transfer, except for the notarial certificate. \x0d\ (Note: The difficulty of inheritance lies in notarizing all heirs to give up inheritance, and it is necessary to prove that all parties are heirs and voluntarily give up inheritance. )\x0d\ x0d \ IV。 Analysis of production \ x0d \ Analysis of production, also known as property analysis, means that property * * * is divided with property by someone according to certain standards and owned by all * * *. The most common is the division of labor between husband and wife. There are generally two situations: marital division and divorce division. The process is to go to the notary office to do property analysis and justice, and then go to the Housing Authority to handle the transfer procedures. In addition to other materials, a copy of the divorce agreement or court judgment is required. \x0d\x0d\ Calculation method of transaction tax for second-hand houses: \x0d\ Buyer: \x0d\ 1, deed tax: transaction price or estimated price (higher) × 1.5% (the tax rate for commercial houses or houses larger than 144 square meters is 3%) \ 3. Transaction stamp duty: transaction price or evaluation price (whichever is higher) ×0. 05% \x0d\4。 Property transfer registration fee: 50 yuan (for each increase of 1 person 10 yuan, the buyer 80 yuan) \x0d\ the seller: \ x0d \ 1. Deal. 2. Transaction stamp duty: transaction price or evaluation price (highest) ×0. 05% \x0d\3。 Land transfer fee: transaction price or evaluation price (highest) × 1% 4. Housing for needy people: transaction price or evaluation price (highest) × 1% \x0d\5. Commercial housing. Transaction price/total area × allocated area ×20%( 10 floor or above) \x0d\7. Personal income tax: transaction price or appraisal price (whichever is higher) × 1% (houses with only living room after five years of housing reform are exempted) \x0d\8. Business tax and surcharge: transaction price or evaluation price.