the new policy of Pingzhuang real estate transfer, according to the different situations of the two parties to the transaction, the specific tax details are as follows:

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

1. The buyer pays 1% for the real estate below 9 square meters for the first time;

2. the buyer shall pay 1.5% for the property with the first purchase of more than 9 square meters (including 9 square meters) but less than 144 square meters;

3. Pay 3% in the following cases:

(1)144 square meters or more;

(2) It is not the first time for the buyer to buy a house;

(3) the garage;

(4) non-ordinary houses (commercial houses);

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

1. Ordinary residential properties under 144 square meters are exempt from business tax after the real estate license has expired for 2 years;

2. If the real estate license is less than 2 years, the business tax shall be paid at 5.55%;

3. If the building area exceeds 144 square meters and the real estate license has expired for 2 years, the difference shall be paid. The calculation formula is: (last purchase price-current sale price) * tax rate is 5.55%;

4. The calculation formula for the difference payment of shops is: (last purchase price-current sale price) * tax rate of 5.55%;

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

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

2. If the name of the seller's husband and wife is not the only property or the property ownership certificate is less than 5 years old, 1% shall be paid;

3. The store pays the difference, and the calculation formula is: (last purchase price-current sale price) * tax rate is 2%;

IV. Other expenses are relatively small:

Transaction fee: 6 yuan/square * the number of square houses;

Cost of production: one certificate 8 yuan; * * * Ownership Certificate 2 yuan/each;

appraisal fee: .5% of the total appraisal amount (bank loan is required);

mortgage cost: 1 yuan (bank loan needs to be paid);

proof of purchase: one copy for 2 yuan, and generally three copies are required;

notarization fee standard: 3 yuan (if you can't handle it in person, you need to handle this business fee).