The plot ratio of deed tax residential quarters is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (increased on the basis of 120 square meters 16.7%), and the actual transaction price is at the same level as 1.2 times. Otherwise, press 3%.

Stamp duty. The Buyer and the Seller each pay 0.05% of the house price.

Business tax. The business tax payable for houses purchased within two years is: transaction price × 5%; Two years later, the business tax will no longer be levied on ordinary houses, and the business tax of 5% of the difference between the bid and the sale will be levied on high-grade houses.

Urban construction tax. 7% business tax

Additional tax on education fees. 3% business tax

Personal income tax. Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) × 20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) × 20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses for more than 5 years shall be exempted.

Should pay attention to the problem is:

Avoid the black-box operation of intermediary companies. Some intermediaries buy the owner's house in cash in the name of individual house purchase, and earn improper price difference through acquisition; In addition, although the nominal owner has sold the house and obtained the house payment, in fact, if the intermediary company uses the property still under the owner's name (not yet transferred) to engage in illegal activities, the owner still cannot intervene.

The condition of the house itself. Whether the house used for trading is illegal or has been included in the scope of demolition;

Whether the ownership of the house is controversial; Whether the house is owned by * * *, the seller has not obtained the consent of the owner of * * *;

Whether the house has been leased to others, and the seller fails to notify the lessee in accordance with the regulations, infringing on the lessee's preemptive right and other rights; Whether the house has been mortgaged and transferred without the written consent of the mortgagee; Whether it is sealed up or restricted by other forms according to law.

Settlement and renaming of maintenance fund balance. Buyers and sellers usually agree on the settlement method of maintenance fund in the contract, but sometimes the agreement is too general and only writes "send" or "don't send". In fact, there will be exceptions when handing over the house, that is, the seller has not paid the maintenance fund or some maintenance funds have been used. Because the agreement in the sales contract is not clear, the seller can think that the maintenance fund is a "gift", and the unpaid part or insufficient part is of course paid by the buyer himself; The buyer can also think that the seller should pay the full amount before moving the maintenance fund to the buyer's name. Therefore, when signing the contract, both parties should make clear the settlement amount of the maintenance fund.

Settlement procedures for living expenses such as water, electricity, coal, telephone and property management fees. Such disputes often occur in the sale of houses. Due to the negligence of both parties, the daily living expenses were not settled when the house was handed over. When the buyer moved in and received the above bill, he found that the seller owed a lot of fees. When he went back to settle accounts, the landlord had no news, so he had to admit his bad luck and pay the arrears. Although the amount is not large relative to the house price, the buyer still can't find a balance point psychologically. In fact, this situation can be completely avoided, as long as the money above is settled on the day of delivery.

Acceptance of ancillary facilities, equipment, decoration and free household appliances and furniture. Generally speaking, the buyer will accept the above matters when handing over the house, among which the problems such as sewer blockage and wall seepage are easily overlooked. The attached household appliances and furniture should be accepted according to the contract. It is suggested that the number and brand of donated furniture and household appliances should be clearly defined in the contract, or video materials should be used as an annex to the contract.

Account problem. According to the usual trading habits, the seller should move out of the account before the transfer or delivery. Sometimes because there is no house to live in or the children go to school, the seller will ask for an extension of moving out of the account. In this case, both parties should agree in writing on the time of moving out of the account and the liability for breach of contract. Because the hukou cannot be forcibly moved out, the buyer should be cautious about the extension of the hukou.

Evaluate the status. An important part of the second-hand housing transaction is to evaluate the traded houses. The risk of this link is that the evaluation price of the house is too high or too low, which deviates from the market value of the house. If it is high, it will not be sold, and if it is low, it will lose money.

Is the contract clear? Although the second-hand housing sales contract does not need to be as comprehensive as the commercial housing sales contract, it should also be clear about some details, such as the contract subject, rights protection, house price, transaction mode, liability for breach of contract, dispute settlement, signing date and so on. When signing the contract, the buyer and the seller should clearly agree on the above issues to avoid disputes, even if there are disputes, there are rules to follow. If the delivery time agreed by both parties is in the last link of the transaction process, the buyer can reserve a part of the house payment and pay it after the delivery of the house, which can improve the seller's initiative to fulfill the obligation of delivering the house. After the delivery of the house, both parties shall sign a house handover book, which shall specify the matters that have been completed at the time of house delivery, and the recognition of the house handover matters by both parties shall be confirmed in writing. Especially some handover matters (such as renaming the maintenance fund, moving out of the account, etc.). If you can't finish it on time, you should sign a house handover book, and write down the unfinished items and when to finish it, so that you can perform it on time in the future.