Rizhao second-hand housing transaction taxes and fees need to pay attention to the following issues, the specific tax details are as follows:

1. deed tax: (generally paid by the buyer, unless otherwise agreed by both parties)

Where the area is less than 65,438+0.90 m2, the Buyer shall pay1.0%;

2. The buyer pays1.5% for the first purchase of a property of more than 90 square meters;

3. The buyer pays 2% for the purchase of two houses with an area of more than 90 square meters;

2. VAT: (generally paid by the seller, unless otherwise agreed by both parties)

1, residential property with real estate license of 2 years is exempt from VAT;

2. The value-added tax is paid at 5.6% for houses with real estate license less than 2 years;

Three. Personal income tax: (generally paid by the seller, unless otherwise agreed by both parties)

1. The real estate license is over five years, and it is the only property under the name of the seller's husband and wife, and it is exempt from personal income tax;

2. If the non-unique property or real estate license under the name of the seller's husband and wife is less than 5 years, and the original value of the house cannot be calculated, it shall be paid at 1%; If the difference can be calculated, it shall be paid at the tax rate of (the invoice amount of the last purchase price-the invoice amount of this sale price) × 20%;

Fourth, other expenses are relatively small:

Transaction cost: 6 yuan/square× number of rooms (50% for both parties to the transaction);

Cost of real estate license: one certificate of 80 yuan; * * * 20 yuan with property right certificate (to be borne by the buyer);

Appraisal fee: 0.5% of the total appraisal amount (bank loan needs to be paid by the buyer);

Mortgage fee: 100 yuan (bank loan needs to be paid by the buyer);

Proof of purchase: one copy for 20 yuan, generally three copies are required (to be borne by the buyer);

Standard of notarization fee: 300 yuan (if you can't handle it in person, you need to handle this business fee).