Individual tax (borne by the seller): 20% of the difference in house transfer, regardless of whether it is over five years.

Deed tax (borne by the buyer): 4% of the total amount.

Land value-added tax (borne by the seller): levied according to the value-added part, 30% if the value-added is less than 50%, and 40% if the value-added is 50%- 100%; According to the value-added part, the value-added is 100% to 50% of 200%, and the value-added is more than 60%.

Stamp duty (borne by the seller): 1‰+5 yuan.

Special attention: in the actual operation of non-residential transactions, even if the property right is over five years, the only tax cannot be reduced, but you can choose your own tax payment method.

1, paid in full (approved customs value)

The seller may choose to pay 1% of the approved customs value;

2. Pay according to the difference (approved customs value),

If individual income tax is paid according to the difference, the payment formula is: individual tax = (taxable value-original purchase price-original purchase deed tax and maintenance fund-certification fee-value-added tax and business tax paid this time) ×20%.

Note: If there is a loan, you can also deduct the loan interest. The approved customs value of non-residential houses is more complicated. Generally speaking, the relevant nuclear prices of shops, office buildings and office buildings need the special evaluation company of the tax department to carry out nuclear prices on the existing house prices.

Whether it is 40 years, 50 years or 70 years, it will expire. After the expiration of the land use period, as long as the house can still live, the land must be renewed. This is the key. How to renew the fee? How to calculate the renewal amount? According to the current relevant regulations of the state, after the land expires, it will be paid according to a certain proportion according to the guiding price of the construction area at that time.

According to Article 149 of China's Property Law, the right to use residential construction land is automatically renewed upon expiration. The ownership of houses and other immovable property on the land, if there is an agreement, shall be in accordance with the agreement; If there is no agreement or the agreement is unclear, it shall be handled in accordance with the provisions of laws and administrative regulations. I love casting a net for answers.