1. Business tax = (selling price-buying price) * 5.5%;

Second, the contract stamp duty = selling price * 0.05%;

3. Agency fee = selling price *1.25%;

Four. Land value-added tax = value-added amount * applicable tax rate-total amount deducted * deduction coefficient (see Annex for applicable tax rate and deduction coefficient here).

1, value-added amount = selling price-buying price-deed tax-business tax of this transaction-other deductions (buying price *5%* buying years);

2. Total deduction = the purchase price, purchase deed tax and other business tax deductions of this transaction.

Buyer's payment

1. Real estate transaction fee: 5 yuan/m2 is an ordinary residence, and non-ordinary residence is 1 1 yuan/m2.

2. Housing registration fee: 550 yuan/copy (the fee for each replacement certificate is 10 yuan).

3. Stamp duty on warrants: 5 yuan/copy.

4. Stamp duty: 0.05%

5. Deed tax: transaction price (or evaluation price) ×4%.

Business tax and surcharge for extended information:

A, if you can provide the purchase invoice, it is (transfer income-hand-paid car fare) ×5.5%.

B. If the invoice cannot be provided, it shall be 5.5% of the transfer income.

C. the tax is 5.56% of the difference.

Land transfer fee:

Commercial housing, according to its grid point benchmark land price of 35%;

Commercial street parcels in the price segment of commercial routes are charged at 10% of the route price;

Office buildings are charged at 30% of the benchmark land price of their grid points.

Deed tax of land transfer fee:

According to the 3% of the land transfer fee.

Baidu encyclopedia-store transaction taxes and fees