1. Land value-added tax: it shall be borne by the seller, and the property right of the house shall be exempted for five years or less, and shall be paid at 1% of the house price.
2. House transaction fee: borne by both parties and paid according to the construction area of 3 yuan/m2.
3. House appraisal fee: it shall be borne by the buyer and pay 0.5% of the appraisal amount.
4. Deed tax: borne by the buyer, and paid for the first purchase of a house below 90 square meters1%; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; /kloc-more than 0/40 square meters, 3% of the house price shall be paid.
5. Business tax: borne by the seller. If the house property right has been obtained for five years, it will be exempted; if it has not exceeded five years, it will be paid at 5.5% of the house price.
6. Income tax: it shall be borne by the seller, and the property right of the house shall be exempted for five years. If it is less than five years, it shall be paid at 65438+ 0% of the house price or 20% of the difference between the original value and the present value of the house.
7. Property registration fee: borne by the buyer, 80 yuan.