2. Personal income tax (20% of the house price difference or 65438+ 0% of the house price, and the only house in the family can apply for tax exemption) is paid by the original owner.
3. Deed tax (house price below 90 square meters 1%, house price below 90- 144 square meters 1.5%, house price above 144 square meters 3% shall be paid by the buyer).
4. The house transfer registration fee shall be paid by the buyer to 80 yuan.
5. House transfer registration fee (transfer fees, cancelled) (residential 3-4 yuan/m2, non-residential 10 yuan/m2) shall be paid by both parties.
6. Special maintenance fund for houses (the deposit amount of the first special maintenance fund is: multi-storey houses below 7 floors without elevators) 60 yuan/m2; Multi-storey residential building with elevator 90 yuan/m2; Small high-rise buildings and high-rise residential buildings have more than 7 floors, including 7 floors 145 yuan/square meter. ); If the original owner has paid, it can be transferred to the buyer's name. The buyer who has paid by the original owner can not pay, otherwise he will pay back the money.
7. Land revenue (housing reform, affordable housing and affordable housing are 1%, 2% and 15% respectively, and commercial housing does not need to pay this fee). Paid by the original owner.