1. Service fee for second-hand housing transaction procedures: 6 yuan/m2 (half fee for housing reform, affordable housing and affordable housing: 3 yuan/m2); Non-residential 10 yuan/m2. The buyer and the seller each bear half.
2. Second-hand house transfer registration fee: 80 yuan/set of ordinary second-hand house, which shall be borne by the buyer.
3. Land proceeds from the transfer of second-hand houses (collected): collected at the time of the transfer of housing reform houses, affordable housing and housing projects, and 2% of the normal transaction price of houses. To be borne by the seller.
4. Second-hand house transfer fees: 50 yuan/box.
5. Deed tax on the transfer of second-hand houses: the tax rate is 3%, calculated according to the transaction price of normal transactions; Ordinary housing purchased by individuals for their own use (the building area is below 144 square meters, the floor area ratio is above 1.2, and the transaction price is 4290 yuan/square meter) is levied at half the deed tax rate, and the levy standard is1.5%; If the relocated residents buy second-hand houses again due to relocation, the part equivalent to relocation compensation shall be exempted from deed tax. If the transaction price exceeds the compensation for demolition, the deed tax shall be levied on the excess. To be borne by the buyer.
6. Stamp duty on the transfer of second-hand houses: the tax rate is 1‰, calculated according to the transaction price of normal transactions, and both parties to the transaction shall bear half.
7. Business tax and surcharge for the transfer of second-hand houses: the transfer of the real estate license is less than two years, and the business tax cannot be exempted. Business tax needs to be levied according to the difference between the transfer income and the original price of the purchased house.
8. Personal income tax on the transfer of second-hand houses: it will be levied when the purchased houses are listed and traded for less than five years. There are two ways. ① The tax rate is 20%, calculated according to the income from property transfer (current transaction price-original house price-original deed tax payment-current business tax payment-reasonable expenses); ② If the original purchase invoice cannot be provided, it will be levied at 1% of the transaction price. To be borne by the seller.
9. If you trade through an intermediary, you need to pay a certain intermediary fee. As the fees charged by various intermediary companies are different at present, it is necessary to consult relevant intermediary companies.
I hope my answer can help you.