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What is the tax rate for second-hand housing transactions in Nantong in 2017?

When buying a second-hand house in Nantong, according to the 2017 regulations, the buyer needs to pay deed tax and other fees, and the seller needs to pay personal income tax and business tax. The specific standards are as follows:

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

1. The buyer’s first purchase of a property of less than 90 square meters is subject to 1%;

2. The buyer’s first purchase of a property of more than 90 square meters (inclusive) 90 square meters) For properties below 144 square meters, the payment is 1.5%;

3. In the following cases, the payment is 3%

(1) For properties above 144 square meters (including 144 square meters);

(2) The buyer is not a first-time home buyer

(3) Garage;

(4) Non-ordinary residence (commercial building)

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

1. If the real estate certificate is more than 2 years old, ordinary residential properties under 144 square meters are exempt from business tax

2. Real estate certificate If the house is less than 2 years old, the business tax is 5.5%;

3. If the house area exceeds 144 square meters and the real estate certificate is more than 2 years old, the difference is paid. The calculation formula is: (last purchase price - current sales price)* The tax rate is 5.5%

4. The difference in store payment, the calculation formula is: (last purchase price - current selling price) * tax rate 5.5%

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

1. The real estate certificate has been for five years, and it is the only property under the name of the seller and his wife, which is exempt from personal income tax

2. The name of the seller and his wife If the property is not the only one or the property certificate is less than 5 years old, the payment is 1%

3. The shop pays the difference. The calculation formula is: (last purchase price - current sales price) * tax rate 20%

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Four. Other expenses are relatively small:

Transaction fee: 6 yuan/square*number of square meters of house

Production fee: 80 yuan for one certificate; 90 yuan for two certificates

Appraisal fee: 5/1000 of the total appraisal amount (need to be paid for bank loans)

Mortgage cost: 100 yuan (need to be paid for bank loans)

House purchase Certification: 20 yuan per copy

Generally, 3 copies are required

Notarization fee standard: 300 yuan (if you cannot handle it in person, you need to handle this business fee

The above prices are from the Internet and are for reference only. The specific price will be determined when you have purchased