(1) value-added tax: the tax rate of 5.55%, paid by the seller, and at the same time, it is stipulated that:

If it is the transfer of the sale of purchase of less than 2 years of the non-common residential, the need to be in accordance with the full amount of value-added tax;

If it is the transfer of sale of purchase of more than 2 years of the non-common residential or ordinary residential property purchased less than 2 years ago, VAT is levied on the difference between the two transactions;

If it is an ordinary residential property purchased more than 2 years ago, VAT is exempted;

If the property sold is a non-residential property such as a store, an office or a factory, VAT is levied on the full amount regardless of whether it is more than 2 years old;

(2) Personal Income Tax: Rate 1% of the total transaction or 20% of the difference between the two transactions, to be paid by the seller

There are two conditions for the levy: the family's only residence and the time of purchase is more than 5 years.

If both conditions are met, you are exempt from personal income tax;

If either condition is not met, you must pay personal income tax;

Additionally, if the property being sold is a non-residential property, then you will have to pay personal income tax regardless of the situation.

(3) Stamp Duty: 1%, half for buyer and half for seller, but so far the country has exempted it.

(4) Deed tax: the base rate of 3%, preferential rate of 1.5% and 1%, paid by the buyer, and also stipulates that

If the buyer is a first-time buyer of an ordinary residence with an area of less than 90 square meters pays 1% of the total amount of the transaction;

If the buyer is a first-time buyer of an ordinary residence with an area of more than 90 square meters (including 90 square meters) pays 1.5% of the total amount of the transaction;

If the buyer is a first-time buyer of an ordinary residence with an area of more than 90 square meters (including 90 square meters) pays 1.5% of the total amount of the transaction. p>If the buyer purchases a property that is not an ordinary residence or is a non-residential property, he/she will pay 3% of the total amount of the transaction.

(5) surveying and mapping fees: 1.36 yuan / square meter, the total amount = 1.36 yuan / square meter * the actual area surveyed; generally speaking, the housing reform are required to survey and mapping, commercial housing, if the original certificate of title does not have the Housing Authority's surveying and mapping chapter is also required to survey and mapping.

(6) total transaction fees for second-hand houses: residential 6 yuan / square meter * actual mapping area, non-residential 10 yuan / square meter

(7) registration fee: 80 yuan for the cost of the work, *** have the right to certificates: 20 yuan.