First of all, we must know that transfer fees, which is often mentioned in the process of second-hand housing transactions, includes four kinds of fees, namely deed tax, individual tax, value-added tax and property tax;

I deed tax

When purchasing the first suite or the second suite, the construction area is less than 90 square meters (inclusive), and the deed tax = total nuclear tax price x 1%.

Purchase the first suite with a construction area of more than 90 square meters, and deed tax = total nuclear tax price x 1.5%.

If you buy a second suite with a building area of more than 90 square meters, the deed tax = x2% of the total nuclear tax price.

For the purchase of three or more sets, the deed tax = x3% of the total nuclear tax price.

Second, taxation.

The first case: if the house used for transaction is under the name of the seller's family for less than five years, or it has been over five years but is not the only residence, individual tax = total nuclear tax price x 1%.

In two cases: if there are more than five houses used for trading under the name of the seller's family and they are the only residences, the tax is 0.

Three. value-added tax

The first case: the house is less than two years old, and the value-added tax = the total nuclear tax price x5.6%.

The second case: the house is more than two years old, which is 0;

Fourth, property tax.

1. The transaction unit price of single-family commercial housing and high-grade housing construction area is lower than 3 times of the average transaction construction area of newly-built commercial housing in the nine districts of the main city in recent two years, and the tax rate is 0.5%; 3 times (including 3 times) to 4 times, and the tax rate is1%; The tax rate for more than four times is 1.2%.

2. Individuals who have no household registration, no enterprise or no job in Chongqing purchase the first and above ordinary houses, and the tax rate is 0.5%.

Extended data:

I. Normal transfer of ownership

Transaction cost: 2.5 yuan/m2× construction area;

Contract stamp duty: the total transaction amount of the house × 0.05%;

Business tax: within 2 years of ordinary residence: the total transaction amount of the house × 5.55%; 2 years or more: exemption;

Non-ordinary houses within 2 years: the total transaction volume of houses × 5.55% for 2 years or more: the difference × 5.55%;

Personal income tax: 65438+ 0% of the total transaction amount of ordinary houses or 20% of the profit portion;

2% of the total turnover of non-ordinary houses or 20% of the profits;

Land value-added tax: for ordinary houses, it is exempted; For non-ordinary houses, within 3 years, the total transaction volume of houses is × 0.5%; 3 to 5 years, the total housing turnover is × 0.25%; Over 5 years and above, shall be exempted;

Notarization fee for the sales contract: (only when the sales contract needs notarization) the total transaction amount of the house × 0.3%;

The deed tax shall be paid by the buyer, and the tax payment ratio is:

1, deed tax of 65438+ 0.5% of the transaction price or appraisal price shall be paid for ordinary houses.

2. Non-ordinary houses shall pay the deed tax of 3% of the transaction price or appraisal price.

Second, gift transfer.

1. Fees: business tax and personal income tax are exempted, but the notarial fee 40 yuan/m2 * the area of the property certificate needs to be increased, and the deed tax needs to be collected in full regardless of the real estate situation. Other expenses are the same as normal transfer.

2, the required materials:

(1) The notary office needs a copy of the household registration book and ID card of the seller and the husband and wife, a copy of the ID card of the buyer and a copy of the property right certificate.

(2) You can transfer the ownership directly without going through the local taxation bureau.

(3) The materials required by the Housing Authority are basically the same as those required by the normal transfer except for an original notarial certificate.

Third, inheritance and transfer

1. The cost of inheriting property is:

(1) Notary fee 40 yuan/m2 * area of property certificate.

(2) 80 yuan/80 yuan/person who inherited the notarization fee.

Note: Personal income tax is levied at 20% when the inherited property is transferred and sold again, but it can be exempted as long as it is the only house in the family and has been purchased for more than 2 years, and the personal income tax rebate policy is also applicable.

2, the required materials:

(1) The notary office needs the death certificate of the original property owner, a copy of the property right certificate, and copies of all the parties' ID cards and household registration books.

(2) The materials required by the Housing Authority are basically the same as the normal transfer, except for the notarial certificate.

Note: The difficulty of inheritance lies in notarizing all heirs to give up inheritance, and it is necessary to prove that all parties are heirs and voluntarily give up inheritance rights.