Second-hand housing transaction taxes and fees are all kinds of taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including business tax, personal income tax, land tax, stamp duty, urban maintenance and construction tax, deed tax and so on. Temporary exemption from land tax on the transfer of ordinary housing by individual residents; Stamp duty is 0.05% of the transaction price of the house.

The tax basis of personal income tax is that the balance of the income from property transfer after deducting the original value of the property and reasonable expenses is the payable income tax, and the tax rate is 20%; The deed tax for ordinary houses is 2%, and the deed tax for high-grade commercial houses is 4%.

In the process of second-hand housing transaction, buyers and sellers need to bear different taxes and fees. In actual transactions, the seller often passes the tax on to the buyer. When signing the second-hand housing sales contract, we must clearly stipulate the subject of taxes and fees in the sales contract to avoid disputes.

Legal objectivity:

Article 209 of the Civil Code states that the establishment, alteration, transfer and extinction of the real right of immovable property shall take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law. Natural resources owned by the state according to law may not be registered. Article 210 The registration of immovable property shall be handled by the registration institution where the immovable property is located. The state implements a unified registration system for real estate. The scope, organization and method of unified registration shall be stipulated by laws and administrative regulations.