The specific tax rates are as follows:

1 Buyer pays

1. Real estate transaction fee: 5 yuan/m2 for ordinary residence, and RMB 11/m2 for non-ordinary residence.

2. House registration fee: 551 yuan/Ben (the fee is charged at RMB 11 for each additional certificate).

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

4. Stamp duty: 1.15%

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

2 payment by the seller

When the seller sells, regardless of the number of years, the store must pay the following taxes and fees:

3 yuan/square meter for real estate transaction fee.

stamp duty: 1.15% of the house price.

land value-added tax:

a. If the invoice for purchasing a house can be provided, the land value-added tax = [transfer income-hand-delivered fare (plus 5% per year)-relevant taxes] × applicable tax rate.

B, if the invoice for house purchase cannot be provided, the land value-added tax = (transfer income-transfer income ×91%)×31%.

Personal income tax:

The actual levy is (transfer income-original value of real estate-reasonable expenses) ×21%, and the approved levy is transfer income ×7.5%×21%.

Transfer income-original value of real estate-reasonable expenses is equivalent to personal net income.

business tax and additional tax:

a. (transfer income-first-hand fare) ×5.5% if the invoice for purchasing a house can be provided.

B, if the invoice cannot be provided, it is the transfer income ×5.5%.

C. The tax is 5.56% of the difference.

Land transfer fee:

The commercial house is charged at 35% of the benchmark land price at the grid point;

11% of the route price will be charged for the commercial street parcels of the commercial route price section road;

the office buildings are charged at 31% of the benchmark land price of the grid points.

The above is the relevant content of the second-hand house transaction in shops, and I hope it will help everyone.

Paipai in French law specializes in real estate transfer.