(1) Tax:
1, the deed tax is 2% of the production price;
The cost of stamp duty is five ten thousandths of the production price.
(2) Other expenses:
1, registration fee
2. The transaction fee is 2% (at the production price);
3. The production cost is 20.00 yuan.
Legal basis: Article 5 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) is calculated and levied according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these regulations. Calculation formula of tax payable
Taxable amount = tax basis × tax rate
The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Tax Exemption Policies for Business Tax on Personal Financial Commodity Transactions (Caishui [2009]11No.2). Individuals who donate real estate or land use rights free of charge are temporarily exempted from business tax under any of the following circumstances:
(1) Divorce property division;
(two) free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters;
(3) Giving a free gift to a supporter or a supporter who has direct maintenance or maintenance obligations;
(4) The legal heir, testamentary successor or legatee of the house property right legally acquired after the death of the owner of the house property right.
Simplifying Procedures —— Announcement No.50 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2015 "On Simplifying the Business Tax Exemption Procedures for Personal Free Donation of Real Estate Land Use Rights in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)"