Stamp Duty: 0.1% of the house price (equally divided between buyer and seller);
Transaction Fee: 6 yuan/square meter (equally divided between buyer and seller);
Surveying and Mapping Fee: 1.36 yuan/square meter; (buyer)
Title Registration Fee: 80 yuan; (buyer)
Document Fee: 50 yuan ; (buyer)
Sales tax: difference in price * 5.5% (not required if more than 5 years old); (seller)
Personal income tax: 20% of the difference in price or 1% of the house price. (Seller)
Which:
Deed tax:
1. The deed tax to be paid if the purchased property is more than 144 square meters: 3% of the house price;
2. The deed tax to be paid if the purchased property is not more than 144 square meters: 1.5% of the house price;
3. The deed tax to be paid if the purchased property is not more than 90 square meters in the case of a first home. The deed tax to be paid in the case of the first suite is 1% of the purchase price;
Personal Income Tax:
1, the real estate certificate for five years, and is the only housing does not need to pay personal income tax;
2, the area of more than 144 square meters, you need to pay the profit part of the real estate transaction of 20% or the total price of the house;
3, the area of up to 144 square meters (including 144), you need to pay the personal income tax;
3, the area of up to 144 square meters (including 144), you need to pay the personal income tax. Including 144), you need to pay 20% of the profit portion of the real estate transaction or 1% of the total house price.
Sales tax:
1. 5.5% of the total house price if the property license is less than five years old and the area is more than 144;
2. 5.5% of the difference in price if the property license is less than five years old and the area is less than 144;
3. 5.5% of the profit part of the real estate transaction if the property license is full five years old and the area is more than 144;
5.5% of the profit part of the real estate transaction;
4. 5.5% of the profit part of the real estate transaction if the property license is full five years old and the area is more than 144. 5.5% of the profit portion;
4, the property license for five years, and the area of 144 or less do not need to pay.