1, deed tax
65438+ 0.5% or 3% of the total house price.
The tax rate of deed tax is determined according to whether the house is an ordinary house. The definition criteria of ordinary houses are: the building plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 140 (inclusive) square meters, and the actual sales price is below 65438+ 0.2 times the average transaction price of houses on the same level of land. Houses that meet these three conditions are all ordinary houses, enjoying the preferential tax rate of 1.5%, and non-ordinary houses are subject to deed tax at the tax rate of 3%.
That is to say,10.5% for ordinary houses below 40 square meters, 3% for ordinary houses above 140 square meters, and 3% for non-ordinary houses. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.
2. Contract stamp duty: 0.05%
When the contract is concluded, it will be paid directly, generally 0.05% of the total house price will be paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license. However, it is worth noting that at present, in the purchase transaction of residential housing, the contract stamp duty is temporarily exempted, so the purchaser does not need to pay this part of the tax, which can be omitted in the calculation.
3. Bank mortgage fees
If you apply for a mortgage loan, the second set of fees to be paid when signing the contract is the bank mortgage fee, and the charging items for commercial loans are slightly different from bank to bank.
(1) Mortgage registration fee: 80 yuan/household.
(2) Stamp duty on warrants: 5 yuan/household.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Article 4 The tax rate of property tax is 1.2% based on the residual value of the property and 12% based on the rental income of the property.