1. deed tax: generally, it is 1% of the house price (for the first suite, it can be paid under 90 square meters 1%, over 90 square meters 1.5%, and over 44 square meters1%).
2. Business tax: 5.6% of the real estate license is less than five years, and the business tax can be exempted if the real estate license is over five years.
3. Personal income tax, 1% (if the real estate license is over 5 years and it is the only house, it can be exempted).
4. Transaction cost: 3 yuan/square meter (but the average buyer needs to pay two transaction costs, that is, 6 yuan per square meter).
5. Surveying and mapping fee: according to the specific regulations of each district.
6. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.
Second, Chongqing second-hand housing transaction transfer process
1. The buyer and the seller shall go through the relevant formalities at the selected intermediary company, register and pay the down payment. Contract processing is a prerequisite.
2. After the previous procedures are completed, the intermediary company begins to handle the loan procedures for the buyer in the relevant bank. The loan application time is relatively strict, and the time is mostly half a month. Of course, every region is different. Finally, the bank passed the examination and approval, and began to handle the transfer procedures after obtaining the approval.
3. According to the requirements of property right transfer registration, buyers and sellers need to prepare the information needed for transfer to the property right registration center.
4. The people of the intermediary company bring the buyers and sellers and relevant information to the local taxation bureau for tax verification, and the local taxation bureau will issue a tax receipt.
5. Then go back to the trading center, submit deed tax, business tax receipts and all the documents required by both parties for transfer, fill in the application for registration of house ownership transfer, receive the acceptance notice, and pay the house stamp duty at the same time.
6. This waiting time is basically no problem. By the way, you can know some expenses, such as water, electricity, gas and cable TV. And make a final inspection of the furniture.
7.20 working days later (the time may be different in each region), someone will tell you to go to the trading center to get the real estate license. At this time, the bank will also issue a notice that the buyer is ready to start mortgage payment.
Legal basis: deed tax law of People's Republic of China (PRC).
Article 1 Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.
Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of fixed-price investment (share purchase), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.
Article 3 The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.