The fees to be paid for the transfer of a second-hand house after the 2018 Shenzhen 3-price merger of 1:

Transaction taxes and fees***cover 8 types of taxes, mainly deed tax, business tax, stamp duty, urban construction tax, personal income tax, land value-added tax, education surcharge, local education surcharge and so on. The collection rate of each tax varies according to geographical areas, but the difference is not significant.

1. Deed tax: the base rate is 3%, and the preferential rates are 1.5% and 1%.

The tax rate is 1.5% of the transaction price for ordinary residences and 4% of the transaction price for non-ordinary residences. Specific levy rates: ordinary residential properties below 90 square feet (1% for the first and 3% for the second); ordinary residential properties between 90 and 140 square feet (1.5% for the first and 3% for the second); and non-ordinary residential properties such as villas (4% of the transaction price).

2. Sales tax: the tax rate is 5.5%.

According to the new property policy in 2010, the transfer and sale of non-ordinary residential property purchased less than 5 years ago will be subject to the full amount of turnover tax; the transfer and sale of non-ordinary residential property purchased more than 5 years ago or the transfer and sale of ordinary residential property purchased less than 5 years ago will be subject to turnover tax in accordance with the difference in price between the two transactions; the transfer and sale of ordinary residential property purchased more than 5 years ago will be exempted from the turnover tax.

3, stamp duty

The first is a proportional tax rate, applicable to the transfer of real estate property rights documents, the tax rate of 0.05%, and at the same time, applicable to the housing lease contract, the tax rate of 1%, the purchase and sale of real estate contracts, the tax rate of 0.03%;

The second is a fixed tax rate, applicable to the real estate rights certificates, including the certificate of property rights of housing and land use certificates, the rate of tax is 5 yuan per piece. 5 yuan.

4. Individual income tax: the tax rate is 1 percent of the total amount of the transaction or 20 percent of the difference between the two transactions, which is borne by the seller.

Levy conditions to the family as a unit to sell non-only housing is subject to individual house transfer income tax. Here there are two conditions

①family's only residence

②purchase time more than 5 years. If the two conditions are met at the same time can be exempted from paying personal income tax; any one of the conditions are not met must pay personal income tax.

Note: If it is the family's only home but the purchase time is less than five years, you need to pay in the form of tax deposits, and if you can re-purchase the property within one year and obtain the property rights can be fully or partially refunded tax deposits, the specific amount of money refunded in accordance with the lower of the two sets of real estate transaction price refund.

5, urban construction tax, education surcharges and local education surcharges

The collection of such taxes is based on the amount of business tax, according to the actual amount of business tax paid 7%, 3%, 1% of the urban construction tax, education surcharges and local education surcharges.

Note: capital supervision is beneficial to both sellers and buyers of second-hand houses, it is by an independent third party (capital supervisory organization/bank) to protect the interests of both parties, to avoid disputes over the purchase and sale of second-hand houses, and thus play a role in reducing the risk of second-hand house transactions.

Expanded Information:

Buyer:

1. Deed Tax:

Transaction price or appraisal price (higher) x 1.5% (3% for commercial buildings or those larger than 144 square meters)

2. Transaction Service Fee:

Built-up area (square meters) x 3 yuan

3. Transaction Stamp Duty:

Transaction Price or Appraisal Price (higher) x 0. 05%

4. Title Transfer Registration Fee:

RMB50 (plus RMB10 for each additional person, RMB80 for buyer as a unit)

Seller:

1. Transaction Service Fee:

Floor Area (square meter) x RMB3

2, Transaction stamp duty:

Transaction price or appraisal price (higher) × 0. 05%

3. Land premium:

Transaction price or appraisal price (higher) × 1%

4. Relief housing:

Transaction price or appraisal price (higher) × 1%

5. Commodity housing: land premium is based on the benchmark land price? × 3% × the floor area for which the land premium has not been paid

6. Apportionment:

Transaction price/total area × apportioned area × 10% (below the 10th floor)

Transaction price/total area × apportioned area × 20% (above the 10th floor)

7. Individual income tax: Transaction price or appraisal price (the higher one) × 1% (the housing reformed house is for self-occupation for five years and is the only living room). is the only living room is exempted)

8, business tax and surtax: transaction price or appraisal price (the higher) × 5.5% (the property certificate or deed tax completion certificate at the time of purchase is less than 2 years)

Second-hand house tax refers to all the costs involved in the transaction of second-hand houses, which is divided into taxes and fees:

Baidu Encyclopedia-Second-hand House Taxes and Fees