(1) business tax: the tax rate is 5.55%, which shall be paid by the seller, and it is stipulated that:

If the non-ordinary housing purchased for less than 2 years is transferred for sale, the business tax will be levied in full;

Transfer of non-ordinary housing with a purchase time of more than 2 years or transfer of ordinary housing with a purchase time of less than 2 years, business tax shall be levied according to the difference between the two transactions;

The transfer and sale of ordinary houses that have been purchased for more than 2 years shall be exempted from business tax;

If the real estate sold is non-residential such as shops, office buildings and factories, it has not been demonstrated whether it is necessary to collect business tax in full after 2 years;

(2) Personal income tax: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be paid by the seller.

There are two conditions for expropriation: the only residence in the family and the purchase time is more than 5 years.

If both conditions are met at the same time, individual income tax can be exempted;

Personal income tax must be paid if any condition is not met;

In addition, if the property sold is a non-residential property, personal income tax will be paid under any circumstances.

(3) Stamp duty: the tax rate is 1%, which is shared equally between the buyer and the seller, but it is temporarily exempted by the state.

(4) Deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%, which shall be paid by the buyer and stipulated at the same time.

The Buyer purchases an ordinary house with an area less than 90 square meters for the first time, and pays 65,438+0% of the total transaction amount;

If the Buyer purchases an ordinary house with an area of over 90 square meters (including 90 square meters) for the first time, it shall pay 0.5% of the total transaction amount of 65,438+;

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; Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of the Housing Authority on the original property certificate.

(6) Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2.

(7) Registration fee: the cost of production is 80 yuan, and the title certificate is 20 yuan.