1, deed tax: 1.5%× total house price (ordinary residence) × 3% for non-ordinary residence.

2. Transaction cost: 2.5 yuan × construction area.

3. Contract stamp duty: 0.05%× total house price.

4. Agency fee: 1%× total house price.

5. Stamp duty on warrants: 5 yuan.

6. Registration fee: 80 yuan.

7. Drawing fee: 25 yuan.

If loan is needed: mortgage registration fee accumulation fund 100 yuan, providing commercial or portfolio loans to 200 yuan.

To be notarized: the notarization of the sales contract is less than 0.3% × the total house price. Mortgage contract notarized loan amount ×0. 1%.

First, the concept of individual housing property tax:

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. Personal property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of the house as the tax basis. There are two ways to calculate personal property tax, one is ad valorem and the other is rent.

Second, the calculation method of personal property tax:

1, calculation of ad valorem tax

Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is:

Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.

2, from the rent collection

Ad valorem is based on the rental income of real estate, and its formula is:

Taxable amount = rental income × 12%.

There is no problem of ad valorem conversion. Time of tax obligation: If the original property is used for production and operation, personal property tax shall be paid from the month of production and operation. The rest will be paid from next month.

Three. Tax rate:

1. If the residual value of the property is assessed, the annual tax rate is 1.2%.

2. According to the rental income from real estate leasing, the tax rate is 12%. However, the personal property tax of 4% can be temporarily reduced for individuals renting residential houses at market prices.

Fourth, matters needing attention:

1. The first set of taxes to be paid for buying a house is deed tax, stamp duty, transaction fee and ownership registration fee.

2. The deed tax amount is 65438+ 0.5% of the house price (subject to the ordinary standard house in Beijing). Generally speaking, half of the deed tax is paid when the visa is traded, and the other half is paid when the real estate license is obtained after check-in.

3. Stamp duty is 0.05% of the house price, which is paid at the time of visa transaction.

4. Generally, the transaction fee is 2.5 yuan per square meter, and it should also be paid during the visa transaction.

5. The ownership registration fee is between 100 yuan and 200 yuan.

legal ground

Provisional regulations on property tax

Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.

Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.