In this case, will 21% transfer tax be charged according to the new regulations? You can apply for exemption ~
Key points (1) whether the seller has the only house and will be exempt from business tax after five years ~ less than five years ~ (2) whether the buyer is buying a house for the first time and enjoys deed tax concessions ~
The taxes and fees are as follows
Take a seat according to the assessed price and area
1, and the surveying and mapping fee is 1.33.
2. The appraisal fee is 1.5% (the appraisal amount is allowed to float);
3. 1%-3% of the deed tax assessment amount (1% for the first time within an area of 91 square meters, 91 square meters -144 square meters and 1.5% for the first time, more than 144 square meters or 3% for the first time);
4. The difference between income tax of 1% and 21% (the only ordinary house outside five years is exempted), and the seller;
5. The transaction fee is 6/ m2, and the buyer;
6. The cost of production is 81 yuan, and the buyer (the stamp duty of the work is 5 yuan);
7. Business tax is 5.6% (it can be exempted after five years)!