Commercial and residential dual-use houses, which can be used for both business and self-occupation, are very popular. However, it should be noted that in the process of buying and selling, we should pay attention to the transaction process and understand that there will be certain taxes and fees.

1. Sales expenses: paid by both parties, 3 yuan/m2 part of the house; 5 yuan for non-residential part /m2.

2. Surveying and mapping expenses: the buyer shall pay for the surveying and mapping expenses. The area less than 75 square meters shall be in 200 yuan, the area greater than 75 square meters less than 144 square meters shall be in 300 yuan, and the area greater than 144 square meters shall be in 400 yuan.

3. Deed tax: paid by the buyer, with the benchmark tax rate of 3 percentage points. If the area is less than 90 square meters and it is the general residence of the first suite, it shall be paid according to 1 percentage point of the total sales; If the area is more than 90 square meters (including 90 square meters) and it is a first-class general residence, it will be paid according to 1.5 percentage points of the total sales.

4. Individual income tax: The seller shall pay 1 percentage of the total sales or 20% of the difference between the two sales. If the issuance date is over five years and it is a residence, it can be exempted, but if it is a second suite, it will be charged in full.

5. Business tax: paid by the seller, with a tax rate of 5.55 percentage points. Business tax is levied in full on non-ordinary houses with a date of issue less than 5 years, and business tax is levied on non-ordinary houses with a date of issue more than 5 years or ordinary houses with a date of issue less than 5 years according to the difference between the two sales, and ordinary houses with a date of issue more than 5 years are exempted from business tax.

6. Stamp duty: mixed sales, tax rate 1 percentage point. However, starting from this time in 2009, it will be temporarily exempted.

7. Handling fee: 6 yuan/m2 multiplied by the actual surveying and mapping area for residential buildings and 10 yuan/m2 multiplied by the actual surveying and mapping area for non-residential buildings.

8. The registration fee is the production fee: 80 yuan, and the title certificate: 20 yuan.

What should be paid attention to in second-hand commercial housing?

1. Commercial-residential dual-use houses not only affect their normal daily life because of "merchants", but also include the production and maintenance costs for things, which should be shared equally with "merchants", which in itself damages the rights and interests of the owners. Commercial-residential mixing will bring many unsafe and uneasy factors to the owners who pursue high comfort.

2. There are uncertainties in the safety and fire protection of commercial and residential buildings. Although there are provisions on commercial and residential buildings in the current fire laws and regulations, they refer to the traditional "high-rise building composed of the bottom commercial management hall and residence", rather than the commercial and residential buildings that can be both lived and manufactured. According to the provisions of the fire protection code, residential buildings only need to be equipped with fire hydrant systems, and business management halls and production workshops need to be equipped with active fire alarm systems and active sprinkler systems according to detailed requirements. In terms of building decoration materials, the decoration level of manufacturing buildings is high, there are many combustible materials, the consumption of electricity and natural gas is large, and the fire protection code is more accurate than that of residential buildings. Therefore, regarding the commercial and residential buildings, if the developers apply for the construction of residential buildings for their planned purposes, and hold down the fire code review, there will undoubtedly be certain fire uncertainty.