1. The deed tax is 1% for the first or second house with a house area of ??≤90 square meters. If the area of ??the first house is more than 90 square meters, the deed tax is 1.5%. The area of ??two suites is >90 square meters, and the rights tax is 2%. Beijing, Shanghai, Guangzhou and Shenzhen: The deed tax policy for first homes is the same as above; the deed tax for second homes and non-ordinary residences is 3%. Please note that entitlement tax on second-hand homes is usually calculated based on the appraisal of the home, rather than the transaction price of the home. 2. Value-added tax and surcharge. You need to pay value-added tax when purchasing second-hand housing. The rate of value-added tax and its surtax is 5% or 6%, and the value-added tax can be exempted after 2 years. 2 years means that the real estate certificate and rights tax payment certificate are calculated from the time of issuance, and the house sales time is 2 years or more. The calculation formula of value-added tax and its surcharge: House tax price ÷ (1 + 5%) × 5, 6% 3. Intermediary fee During the transaction of second-hand housing, the intermediary provides services to the buyer and must collect a certain service fee. Generally, it is 1%-3% of the residential transaction price. Please note. The intermediary fee can be reduced, and the specific price reduction depends on the communication between the individual and the intermediary. Negotiation status. 4. Loan guarantee fee Housing loan guarantee fee refers to the fee that banks generally have to provide professional guarantee companies to guarantee payment in order to avoid housing loan risks. There is currently no charging standard, and the agency will charge hundreds or thousands of fees. 5. Personal income tax is generally levied on 1% of the housing price or 20% of the difference between two transactions. The only house that is over five years old is exempt from personal income tax. That is to say, if the house is the seller's only residence and the real estate certificate has been valid for five years, the individual tax will be exempted. 6. The transaction fee is levied according to the area of ??the house. For residential buildings, it is generally 4-6 yuan/square meter. 7. Stamp duty on residences is exempted. 8. The stamp tax for other warrants is 5 yuan/household; the warrant registration fee is 80 yuan/set for residential units and 550 yuan/set for non-residential units. "Urban Real Estate Transfer Management Regulations" Article 7 Real estate transfer shall be handled in accordance with the following procedures: (1) The parties to the real estate transfer sign a written transfer contract; (2) The parties to the real estate transfer shall hold the real estate ownership certificate, The parties' legal certificates, transfer contracts and other relevant documents shall be submitted to the real estate management department where the real estate is located, and the transaction price shall be declared; (3) The real estate management department shall review the relevant documents provided and make a written reply within 7 days on whether to accept the application. , if no written reply is made within 7 days, it will be deemed to be accepted; (4) The real estate management department shall verify the declared transaction price, and conduct on-site inspection and evaluation of the transferred real estate as necessary; (5) The parties to the real estate transfer shall pay relevant taxes in accordance with regulations Fees; (6) The real estate management department handles the house ownership registration procedures and issues the real estate ownership certificate.