1, deed tax (to be paid by the buyer)
According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.
According to the Notice on Implementing Preferential Deed Tax Policies from 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%.
Under normal circumstances, the tax rate for purchasing houses of less than 90 square meters is 1%, 90- 144 square meters is 1.5%, and 144 square meters is 3%. The second purchase is 3%, regardless of region.
2. Business tax (to be paid by the buyer)
This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%.
Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.
3. Personal tax (paid by the buyer)
Approved collection method: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%.
Personal income tax shall be exempted for individuals who transfer their houses for their own use for more than 5 years and are the only houses in the family.
4. Stamp duty (0.05% for both parties)
Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business books, rights, licenses and other documents determined by the Ministry of Finance.
For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves.
Individuals selling or buying houses are temporarily exempt from stamp duty.
The second transfer registration only charges the buyer 0.05% stamp duty.
5. Land value-added tax:
The "approved collection method" for personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be collected by the registration center after the taxpayer has paid or gone through the approval procedures at the local competent tax authorities.
Personal housing sales are temporarily exempted from land value-added tax.
Approved collection method: land value-added tax payable = tax payable × approved collection rate. The approved collection standards of land value-added tax in our city are: shops, office buildings, hotels 10%, and other non-residential 5%.
6. Registration fee
The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.
7, real estate transaction fees
The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.
The transaction fee for affordable housing is halved and shall be borne by the buyer.
In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.
8.commission
The transaction price is *3%, and both parties pay half.
9. Decal: 5 yuan/set.
If you need a mortgage when buying a house, you will also incur the following expenses:
10, assessment fee
0.5% of the appraisal result will be charged for the part whose appraisal price is lower than 654.38+00000, and 0.25% will be charged for the part whose appraisal price is higher.
1 1, mortgage registration fee
Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan.
12, entrusted notarization fee
If the house needs notarization, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional certificate.
If the building needs to be redeemed, the following expenses will be incurred:
13, foreclosure guarantee fee
Cost calculation-Owner's arrears × 1%. The term is 3 months, and the minimum charge is 2000 yuan. 300 yuan, handling fee for Longgang District, Baoan District, Guangming New District, Longhua New District, Pingshan New District and Dapeng New District.
......& gt& gt
Question 2: transfer fee, Chongqing facade, how to find the original invoice to calculate the difference? According to invoices, deed tax tickets, etc. , calculated as follows:
1, surveying and mapping fee is 2.04 yuan/square, buyer;
2. Appraisal fee is 0.5% (appraisal amount is allowed to float);
3. The deed tax assessment amount is 3%, and the buyer;
4. The income tax difference is 20%, and the seller;
5. Transaction cost 10/ m2, buyer;
6. Production cost 550 yuan, buyer (stamp duty of works 5 yuan);
7. Other business tax difference is 5.6%, the seller.
The above is the second-hand facade, transfer fee.
Question 3: How to calculate and find the difference of the original invoice for the transfer fee of Chongqing Chao 10 outlets? According to the invoice and deed tax ticket, the calculation is as follows:
1, surveying and mapping fee is 2.04 yuan/square, buyer;
2. Appraisal fee is 0.5% (appraisal amount is allowed to float);
3. The deed tax assessment amount is 3%, and the buyer;
4. The income tax difference is 20%, and the seller;
5. Transaction cost 10/ m2, buyer;
6. Production cost 550 yuan, buyer (stamp duty of works 5 yuan);
7. Other business tax difference is 5.6%, the seller.
The above is the second-hand facade, transfer fee.
Question 4: How to calculate the taxes and fees for ordinary second-hand housing transactions in the transfer fee?
1. deed tax: generally, it is 1% of the house price (for the first suite, it can be paid under 90 square meters 1%, over 90 square meters 1.5%, and over 44 square meters1%).
2. Business tax: 5.6% of the real estate license is less than five years, and the business tax can be exempted if the real estate license is over five years.
3. Personal income tax, 1% (if the real estate license is over 5 years and it is the only house, it can be exempted).
4. Transaction cost: 3 yuan/square meter (but the average buyer needs to pay two transaction costs, that is, 6 yuan per square meter).
5. Surveying and mapping fee: according to the specific regulations of each district.
6. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.
Tax basis is the appraisal price of the second-hand house, and the first suite is based on whether the seller is the first suite.
Deed tax 1.5%: 6000 yuan.
Exemption from business tax;
Personal income tax: if you are a seller and you are the first suite, you can be exempted; If you are the buyer, it depends on whether the seller is the first suite.
Transaction cost: 294 yuan
That 20% personal income tax has not been implemented yet, so there is no need to pay it.
Question 5: How to calculate the second-hand house transfer fees in Chongqing? It depends on whether the real estate license is over two years. Details are as follows:
If the property is less than two years old, the transfer tax is about 8% of the declared price of the property (the seller: personal income tax 1% (the real estate license is exempted for more than five years), the business tax is 5.5% (the real estate license is exempted for more than five years), the buyer: deed tax 1.5%, and other transfer taxes are about several hundred. All the above tax points are 144.
If the real estate license is sold and transferred for five years, there is no need to pay a tax, only the deed tax 1.5%, and other transfer taxes are about several hundred. That is *** 1.8% of the total.
Question 6: How to calculate the transfer fees of 5.5% shops in Chongqing?
Question 7: What are the transfer taxes on second-hand commercial real estate in Chongqing? What year is the seller's house and what is its original value? Do you have a land certificate?
The following are the charging standards for the sale and transfer of second-hand houses, please refer to:
1, deed tax (paid by the buyer): 65438+ 0.5-2% of the purchase price for ordinary houses; The first suite below 90 square meters is levied at 65438+ 0% of the purchase price; Non-ordinary houses or two or more houses are levied at 3-4% of the purchase price (ordinary houses should meet three conditions at the same time, and the plot ratio of residential buildings is below 1.0; The single building area is below 144 square meters; The actual transaction price is 1.44 times lower than the average transaction price of houses on the same level of land, and it is an ordinary house, otherwise it will be treated as an ordinary house. );
2. Business tax (paid by the seller): 5.6% of the house price will be charged after five years without real estate license, and 5.6% of the price difference will be charged after five years with real estate license, and ordinary houses will be exempted after five years;
3. Individual income tax (paid by the seller): 1% or 20% of the transaction price difference; (Only ordinary housing is exempted for 5 years)
4. Transaction fee: 6 yuan/m2, with each party paying half;
5. Registration fee: 80 yuan, paid by the buyer.
6. The house price must be determined by the appraisal agency designated by the local housing management department, and you need to pay an appraisal fee of several hundred yuan.
7. If you trade through an intermediary, you need to pay a certain intermediary fee. As the fees charged by various intermediary companies are different at present, it is necessary to consult relevant intermediary companies.
Question 8: How to calculate the transfer fee for the fund-raising house in Chongqing? 20 16 hello!
Second-hand housing in transfer fees has the following items, but there may be differences in different places:
1, deed tax: ordinary residence: the average price is less than 5,000 yuan /m2, and the appraisal price is *1.5%; Non-ordinary houses: those with an area of more than144m2 and an area of more than 5,000 yuan/m2 are used for other purposes. 2. Personal income adjustment tax: (evaluation price-original purchase price) *20% (the seller is required to pay, but now many are buyers).
3. Business tax: if the house has been purchased for less than five years, the appraisal price will be * 5.55%; Non-ordinary housing purchased for more than five years: (appraised price-original purchase price) * 5.55%; Ordinary housing purchased for more than five years is free of charge.
4. Transaction cost of real estate: construction area *6 yuan/m2 5. Stamp duty: appraisal price *0. 1% 6. Property ownership certificate fee: 85 yuan 7. Land certificate fee: 105 yuan 8. Transaction evaluation fee: evaluation price *0.3% 2. If the transaction is conducted through an intermediary, the intermediary fees payable include the following:
1) agency fee: transaction price * 1%
2) Intermediary fee for title certificate: depending on how the intermediary wants it, it is usually several hundred yuan.
Hope to adopt, thank you.
Question 9: How to calculate the displacement of used car transfer fees in Chongqing? The displacement is different and the price is different. Below 1.6, it should be around 1500 yuan.
Question 10: What is the transfer fee for shops in Shapingba District, Chongqing? Buyer:
Appraisal fee appraisal price *0.5%
Appraisal price of deed tax *3%
5 yuan/square transaction fee
Surveying and mapping fee 2. 14 yuan/square.
Property registration fee 80 yuan
Appraisal price of stamp duty *5/ 10,000.
Business tax (appraised price-original purchase price) *5.55%
Personal income tax (appraisal price-original purchase price) *20%
5 yuan/square transaction fee
Appraisal price of stamp duty *5/ 10,000.
The specific places are formulated by local taxes for reference only.