Calculation method of real estate transaction tax;

1. Seller: ① stamp duty -0.05%, ② business tax -5.5% (ordinary house purchased by individuals for less than 5 years), ③ personal income tax (transfer income-original value of the house-taxes paid in the process of transferring the house-reasonable expenses)? 20%

2. Buyer: ① Deed tax-1.5% (ordinary houses enjoy the preferential tax rate of 1.5%, that is, the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below140m2, and the actual transaction price is lower than 65438 on the same level of land.