The property transfer policy includes the following provisions:
1. deed tax: the standard of residential houses is paid at 3% of the total house price or 1.5% or 1%, and the specific proportion of each house should be determined according to relevant national policies, purchase time, unit price, purchase area and whether it is 1 purchase. Non-residential houses shall be paid at 3% of the total house price.
2. Business tax: Houses with more than 2 years no longer distinguish between ordinary houses and non-ordinary houses. Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. At present, the business tax standard for the sale of real estate in China is 5% of the sales, plus urban maintenance and construction tax, education surcharge and local education surcharge, which is 5.6% of the sales.
3. Personal income tax: generally borne by the seller. If it is the seller's only house and has lived in it for more than five years, there is no such tax. However, although the seller has lived in this house for five years, this house is not his only property, so this tax is still payable.
4. Land value-added tax
5. Ordinary houses are exempted; Non-ordinary residence within 3 years: total house turnover ×0.5%, 3 to 5 years: total house turnover ×0.25%, 5 years and above: exempt.
6. Stamp duty: five ten thousandths of the total house price.
7. Transaction cost: m2 *3%
8. Cost of title certificate: around 80 yuan.
To apply for real estate license, you need the following materials:
(a) the original housing sales contract and the original supplementary contract.
(two) the original unified invoice for the sale of commercial housing.
(three) the original form of housing field surveying and mapping and the floor plan of layered household. (If the house surveying and mapping report is in the old format, you need to issue a completion acceptance form and fill in an application for real estate registration. The new format only needs to provide the field survey questionnaire and the original floor plan of the house. )
(4) Certificate of tax payment (deed tax payment certificate)
(5) Personal identification materials of the purchaser.
In addition, if the buyer is married, these materials are also needed:
(1) Copies of ID cards of both parties (in principle, the originals need to be checked)
(2) A copy of the marriage certificate (with the original attached)
(3) If either party can't attend the event, it needs to provide the private seal; if it entrusts a third party, it needs to provide the private seal of both husband and wife.