For ordinary houses with an area of 90 square meters or less, and the house belongs to a family with fewer houses, the deed tax shall be levied at a reduced rate of 1%, for ordinary houses with an area of 90- 144 square meters, 1.5%, and for those exceeding 144 square meters, it shall be levied at a reduced rate of 3%, and for non-residential houses. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal proof of payment for the purchase.

2. Stamp duty.

Stamp duty is paid directly at the time of signing the contract, accounting for 0.05% of the total house price. Generally, it is paid together with the down payment, so that developers can uniformly handle contract registration and real estate license.

What are the disadvantages of buying an apartment?

1, the land use period is short.

Compared with residential buildings, the land use of business apartments mostly belongs to "shopping malls", office buildings or hotels. Compared with residential land, the service life of this commercial apartment is 70 years, so the service life of this commercial apartment is only 40 to 50 years due to different types, and the commercial apartment can only be used at a high premium after the land life expires.

2. High taxes and fees make it difficult to change hands.

According to the policy, second-hand residential transactions can be exempted from land value-added tax, but commercial apartment transactions cannot be exempted. Generally speaking, the land value-added tax is levied at a four-level progressive rate according to the value-added amount of the land sold, that is, 30% to 60% of the value-added part is levied according to the value-added amount. In addition, a business tax of 5.5% is levied on the total transaction price of the property, and all taxes and fees add up to 10% to 14% of the total transaction price of the property.

3. The mortgage interest rate is high and the life span is short.

Although commercial apartments are not affected by residential purchase restriction orders and loan restriction orders, because they are commercial properties, they can only get loans of up to 50%, the longest term is 10 years, and they cannot apply for provident fund mortgage loans with lower interest rates. At present, the loan interest rate of commercial projects is generally 1. 1 .3 times of the benchmark interest rate, while the loan interest rate of residential projects is mostly 1. 1 times. Compared with residential buildings, the interest expenses of apartments are much higher, which is not cost-effective.

4. Management fees and utilities are more expensive.

Compared with residential buildings, management fees and utilities will be much higher, because apartments are charged according to the standards of commercial utilities. For example, if the charging standard of water fee plus sewage treatment fee for residential property is 2 yuan/m3, the charging standard of water fee for commercial property will reach 4 yuan/m3; The standard of residential electricity charge is 0.5 yuan/kWh, and the standard of apartment electricity charge may be 1 Yuan/kWh.

5. You can't enter the household without academic qualifications.

You can't buy a commercial apartment. Although many commercial apartments are located in the city center and there are famous schools nearby, they can't enter schools because they can't settle down. This will greatly reduce the appreciation potential of the old city property, which has been favored by the market for its degree advantage.