1. business tax: (The tax rate is 5.55% paid by the seller) According to the new real estate policy of 20 10, business tax is levied in full on non-ordinary houses purchased for less than 5 years, business tax is levied on non-ordinary houses purchased for more than 5 years or ordinary houses purchased for less than 5 years according to the difference between the two transactions, and business tax is exempted for ordinary houses purchased for more than 5 years. There are two main points here: ① The purchase time is more than 5 years. Here, first look at the property right certificate, then look at the deed tax invoice, and then look at the bill (special bill for the sale income of state-owned housing reform). These three documents are calculated according to the earliest time. Generally, the local tax bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the real estate license. The earliest time for housing reform is the certificate of deposit received by the housing reform. ② Whether the property sold is an ordinary house or an unusual house. In addition: if the property sold is non-residential such as shops, writing rooms and factories, it is not necessary to demonstrate whether the business tax needs to be levied in full after 5 years.
2. Personal income tax: (The seller pays 1% of the total transaction amount or 20% of the difference between the two transactions) Collection conditions: the family needs to pay personal housing transfer income tax when selling non-unique housing. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax. Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of two properties. Note: The Local Taxation Bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including the properties registered in the housing management department (excluding non-residential properties) although the property ownership certificate has not been applied. Note: If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
3. Stamp duty: (the tax rate is 1%, which is shared equally between the buyer and the seller), but the state has temporarily exempted it since 2009.
4. Deed tax: (the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1% to be paid by the buyer) Collection method: 3% of the total transaction amount is collected at the basic tax rate, and the buyer pays/kloc of the total transaction amount for the first time to purchase ordinary houses with an area of less than 90 square meters and ordinary houses with an area of more than 90 square meters (including 90 square meters). The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
5. Surveying and mapping fee: 1.36 yuan/m2, total amount = 1.36 yuan/m2 * actual surveying and mapping area (after April 2008, the standard of surveying and mapping fee for housing reform under the new policy: 200 yuan under 75 m2, 300 yuan over 75 m2,1400 yuan over 44 m2).
6. Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2.
7. Registration fee: (Construction fee) 80 yuan * * * Ownership Certificate: 20 yuan. Required materials: (1) The local taxation bureau needs the ID card and a copy of the household registration book of the seller's husband and wife (if the seller's husband and wife are not in the same household registration book, a copy of the buyer's ID card, a copy of the online sales agreement, and a copy of the real estate license (if the seller's spouse is dead, a copy of the death certificate of the police station is required) (2) The Housing Authority needs a copy of the online sales agreement, the original real estate license, two new maps, and a copy of the tax exemption certificate or tax payment certificate; For example, for the houses directly reconstructed in the province, two copies of the Confirmation Form of Public Housing Purchased and the attached table 1 are required. Note: The joint signature of spouses is required when changing rooms. If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform. Provincial housing reform also needs to fill in the "confirmation form of purchased public housing" in duplicate, which will be confirmed by the unit and the provincial housing reform office, and the original housing reform bill will be submitted.