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%. If the house purchased at one time is less than 90 square meters, it shall be levied at the tax rates of 1%, 90-140m2, 1.5%,140m2 and above, with the tax rate of 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 2 years (including 2 years) are exempt from business tax, as follows:
If the real estate license is less than 2 years old and the area is larger than140m2, 5.6% of the total house price shall be paid;
If the real estate license is less than 2 years old and the area is below140m2, 5.6% of the difference shall be paid;
5.6% of the real estate transaction profit shall be paid if the real estate license is more than 2 years and the area is more than140m2;
Property ownership certificate with an area less than140m2 shall be exempted for 2 years.
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 have been transferred for personal use for more than 2 years and are the only residence of 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 standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential buildings.
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.
14, default interest for foreclosure
Different banks charge different fees, generally 0.5% of the amount owed.
15, redemption of short-term loan interest
General 1 month short-term loan interest ≈ amount owed × 1.
16, notarization fee for sales contract
Standards for collection and collection by notary organs from foreign parties:
Transfer price ×0.003% (transfer price
Transfer price × 0.0025+250 (500,000)
Transfer price × 0.002+2750 (5 million
17, notarization fee for mortgage contract
The service fee charged by the notary office to the foreign party when the buyer needs a loan for foreign affairs.