1. Deed tax: generally paid by the buyer, unless otherwise agreed by both parties. If the area is less than 90 square meters, the Buyer shall pay1%for the first time; For the house of more than 90 square meters (including 90 square meters) 144 square meters, the buyer shall pay 1.5% of the house price for the first time; Pay by 3% in the following cases:

(1) 144 square meters or more;

(2) It is not the first time for the buyer to buy a house;

(3) garage;

(4) Non-ordinary houses (commercial houses).

2. Business tax: generally paid by the seller, unless otherwise agreed by both parties. The real estate license is over 2 years, and ordinary residential properties below 144 square meters are exempt from business tax; If the real estate license is less than 2 years, the business tax shall be paid at 5.55%; If the building area exceeds 144 square meters and the real estate license has been completed for 2 years, the difference shall be paid. The calculation formula is (last purchase price-current sale price) * the tax rate is 5.55%; Shop price difference payment, the calculation formula is (last purchase price-current sale price) * tax rate of 5.55%;

3. Individual income tax: generally paid by the seller, unless otherwise agreed by both parties. The real estate license has been completed for five years, and it is the only property exempted from personal income tax under the name of the seller's husband and wife; If the seller's husband and wife are not the only real estate or the real estate license is less than 5 years old, it shall be paid according to 1%; Shops pay the difference, and the calculation formula is: (last purchase price-current sale price) * tax rate is 20%.

4. Other expenses: transaction fee 6 yuan/square * number of rooms; The cost of a certificate in 80 yuan; Two certificates 90; Five thousandths of the total assessment fee (bank loan needs to be paid); Mortgage fee 100 yuan (bank loan needs to be repaid); 20 yuan's purchase voucher generally needs 3 copies; Notarization charge standard 300 yuan.

Legal basis:

Fifty-fourth "People's Republic of China (PRC) City Real Estate Management Law"

For housing lease, the lessor and the lessee shall sign a written lease contract, stipulating the lease term, lease purpose, lease price, repair responsibility and other rights and obligations of both parties, and register with the real estate management department for the record.

Article 55

The lease of residential houses shall be carried out in accordance with the lease policy stipulated by the state and the people's government of the city where the house is located. If the leased house is engaged in production and business activities, the rent and other lease terms shall be agreed by both parties.

Article 56

If a house owner rents out a house built on state-owned land that has obtained the right to use by way of allocation for profit, he shall turn over the land income included in the rent to the state. Specific measures shall be formulated by the State Council.