For buying and selling second-hand houses, according to the latest regulations of the Ministry of Finance on March 30th, 20 15, the original five-year exemption from business tax will be adjusted to two years from March 3rd, 20 15. At the same time, according to the different situations of both parties to the transaction, the specific tax and fee details are as follows:

1. deed tax: (generally paid by the buyer, unless otherwise agreed by both parties)

1.90 m2 or less, the buyer shall pay1%for the first time;

2. For the first time to purchase a house of more than 90 square meters (including 90 square meters) 144 square meters, the buyer shall pay 1.5% of the house price;

3. Pay 3% in the following cases:

(1) 144 square meters or more;

(2) It is not the first time for the buyer to buy a house;

(3) garage;

(4) Non-ordinary houses (commercial houses)

2. Business tax: (generally paid by the seller, unless otherwise agreed by both parties)

1, the real estate license is over 2 years, and ordinary residential properties below 144 square meters are exempt from business tax.

2. If the real estate license is less than 2 years, the business tax shall be paid at 5.55%;

3. If the house area exceeds 144 square meters and the real estate license has expired for 2 years, the difference shall be paid. The calculation formula is: (last purchase price-current sale price) * The tax rate is 5.55%.

4. The formula for calculating the price difference of shops is: (last purchase price-current sale price) * tax rate of 5.55%.

Three. Personal income tax: (generally paid by the seller, unless otherwise agreed by both parties)

1. The only property under the name of the seller's husband and wife is exempt from personal income tax after the property ownership certificate has reached five years.

2. If the non-unique property or real estate license under the name of the seller's husband and wife is less than 5 years, it shall be paid as 1%.

3. The store pays the price difference, and the calculation formula is: (last purchase price-current selling price) * tax rate is 20%.

Fourth, other expenses are relatively small:

Transaction cost: 6 yuan/square * number of rooms.

Production cost: one certificate of 80 yuan; Two certificates 90

Appraisal fee: 0.5% of the total appraisal amount (bank loan is required).

Mortgage fee: 100 yuan (bank loan required)

Proof of purchase: 20 yuan generally needs to open 3 copies.

Notary fee standard: 300 yuan.

The price comes from the internet, for reference only!