How to calculate the second-hand housing agency fee:

Generally speaking, the second-hand housing agency fee is 1% to 2% of the transaction price of the house. However, there is currently no unified regulation on intermediary service fees, and they are generally charged according to industry habits. So let’s take a look at the general charging standards for second-hand housing agencies.

Nowadays, second-hand housing agency fees are generally charged at 2.7% of the total house price, including 2.2% agency fee and 0.5% guarantee service fee (guarantee fee). Small intermediary companies generally charge 1-1.5% of the transaction price of second-hand houses. Sometimes they can charge whatever they can if they really can't charge it, because the second-hand house agency fees they charge are all their own profits.

The intermediary company stated that the 2.7% economic service fee includes real estate registration, second-hand house check-in related procedures and other fees. Home buyers only need to pay an additional 80 yuan for the cost of the house and 1,500 yuan collected by the company. A provident fund loan guarantee deposit of RMB 10,000 is sufficient.

Tax required for purchasing a second-hand house:

Deed tax

(Basic tax rate 3? Preferential tax rate 1.5 and 1 paid by the buyer) Collection method: According to the base tax rate 3% of the total transaction amount is levied. If the buyer purchases an ordinary residence with an area less than (inclusive) 90m2 for the first time, the tax unit price*total area*1 is charged. If the buyer purchases an ordinary residence with an area exceeding 90m2 for the first time, 1.5% of the total transaction amount will be charged;

The tax unit price for the second house purchase of an ordinary residence with an area less than (inclusive) 90m2 is calculated * total area * 1. If the buyer purchases an ordinary residence with an area exceeding 90m2 for the first time, the buyer will pay 1.5 of the total transaction amount; for three or more units, the tax is charged Tax unit price*total area*3.

Note: Only first-time buyers and ordinary residences can enjoy the discount. The deed tax discount is calculated on an individual basis. Anyone who pays the deed tax for the first time can enjoy the discount. If the property purchased by the buyer is non-ordinary residential or non-residential, the buyer will pay 3% of the total transaction amount.

Stamp tax

(the tax rate is 1‰ and half for the buyer and seller). However, the state has temporarily exempted it from levy since 2009.

Urban construction tax

Business tax 7%; education surtax; business tax 3%.

Personal income tax

(The tax rate is 1% of the total transaction amount or 20% of the difference between the two transactions, the seller pays) Collection conditions Individual house transfer income tax is required when selling non-only housing as a family unit. There are two conditions here: 1. The family’s only residence; 2. The purchase time is more than 5 years. If both conditions are met at the same time, personal income tax can be exempted; if either condition is not met, personal income tax must be paid.

Note: If it is the only residence of the family but the purchase time is less than 5 years, you need to pay the tax deposit first. If you can repurchase the property and obtain the property rights within one year, the tax deposit can be fully or partially refunded. The specific refund amount will be refunded according to the lower transaction price of the two properties.

Note: The Local Taxation Bureau will review whether there are other properties in the name of the seller and his wife as the basis for the family's sole residence, including housing that has been registered with the housing management department (excluding non-residential properties) even though the property ownership certificate has not been delegated. real estate). Another note: If the property sold is non-residential property, personal income tax must be paid regardless of the situation. Moreover, if the local tax bureau pays the difference in business tax during the tax collection process, the personal income tax must also collect 20% of the difference

For the above content, please refer to: Baidu Encyclopedia--Second-hand house tax