1. Real estate transaction fee: 5 yuan/m2 is an ordinary residence, and non-ordinary residence is 1 1 yuan/m2.

2. Housing registration fee: 550 yuan/copy (the fee for each replacement certificate is 10 yuan).

3. Stamp duty on warrants: 5 yuan/copy.

4. Stamp duty: 0.05%

5. Deed tax: transaction price (or evaluation price) ×4%.

Second, the seller pays

When the seller sells, regardless of the number of years, the store must pay the following taxes:

Real estate transaction fee 3 yuan/m2.

Stamp duty: 0.05% of the house price.

(1) Land value-added tax:

1. If the purchase invoice can be provided, the land value-added tax = [transfer income-starting ticket price (plus 5% per year)-relevant taxes] × applicable tax rate.

2. If the purchase invoice cannot be provided, the land value-added tax = (transfer income-transfer income ×90%)×30%.

Personal income tax:

The actual levy is (transfer income-original value of real estate-reasonable expenses) ×20%, and the approved levy is transfer income ×7.5%×20%.

Transfer income-original value of property-reasonable expenditure is equivalent to personal net income.

(2) Business tax and additional tax:

1. If the purchase invoice can be provided, it will be (transfer income-hand-paid fare) ×5.5%.

2. If the invoice cannot be provided, it is the transfer income ×5.5%.

The tax is 5.56% of the difference.

(3) Land transfer fee:

Commercial housing, according to its grid point benchmark land price of 35%;

Commercial street parcels in the price segment of commercial routes are charged at 10% of the route price;

Office buildings are charged at 30% of the benchmark land price of their grid points.

(4) Deed tax of land transfer fee:

According to the 3% of the land transfer fee.

Extended data

Matters needing attention in transfer

First, are the housing procedures complete?

The real estate license is the only proof that the owner owns the house. There is a great risk for the buyer not to get the house if he conducts the house transaction without the real estate license. Homeowners can mortgage or resell property rights. Even if there is no property now, the owner can mortgage it for resale after a period of time. Therefore, it is best to choose a house with real estate license for trading.

Second, whether the property right of the house is clear.

Some houses have multiple owners, such as heirs, families and couples. To this end, the buyer should sign a house sales contract with all owners. If only some * * * people dispose of the property owned by * * without authorization, the sales contract signed by the buyer with other * * * people is generally invalid.

Third, whether the transaction house is being rented.

Some second-hand houses have a material burden when they are transferred, that is, they are also rented by others. If buyers only look at the property ownership certificate and pay attention to the transfer procedures, but not whether there is a lease, then it is very likely that buyers will get a property that cannot be moved in or used in time.

Because China, including most countries, recognizes that "buying and selling does not break the lease", that is to say, the housing sales contract cannot compete with the previous lease contract. This point is ignored by many buyers and intermediary companies in practice, and is also used by many sellers, which leads to more disputes.

Baidu encyclopedia-store sales tax