1, deed tax, according to the latest regulations of the current State Taxation Bureau: for the first time to buy a house, if it is less than 90 square meters, it is1%of the appraised price; More than 90 square meters, 0.5% of 65438+ evaluation price; 3% of the appraised price if the house is not purchased for the first time or exceeds 144 square meters; The above expenses shall be borne by the buyer;

2. Stamp duty: residence is exempted, and non-residence is levied at 0.5 ‰ of the appraised price; (borne by both parties)

3. Business tax: 5% of the appraised price within 5 years, more than 5 years 144 square meter, 5% of the difference (the last transaction-principal and interest transaction), and 5% of the non-residential difference, and the above shall be borne by the seller.

4. Seller's personal income tax (only one house can be exempted after five years): for houses below 144 square meters, it will be levied at 1% of the price difference (last transaction-principal and interest transaction), and for houses above 144 square meters, it will be levied at 1.5% of the price difference; Non-residential houses are charged at 20% of the difference (last transaction-principal and interest transaction).

5. Land value-added tax: 2% of the appraised price is levied on non-residential houses, and the property right of residential houses is exempted for five years, and it is paid at 1% of the house price for less than five years.

6. If business tax is paid, the urban construction tax, education surcharge and local education surcharge are 7%, 3% and 1% of the business tax respectively.

The above are local tax policies, which are slightly different from each other. They are for reference only. I hope they can help you.

In addition, there are 0.5% appraisal fee (in some places, the appraisal amount is allowed to fluctuate 1%), surveying fee 1.36 yuan/square (in some places, the buyer accepts 200 yuan), registration fee (the cost of real estate license), 80 yuan (the buyer's work stamp duty, 5 yuan) and transaction fee (the buyer accepts 3 yuan/square meter, in some places, 6 yuan/square meter).

Process: real estate appraisal-surveying and mapping-both parties sign a sales agreement-both parties provide documents (ID card, marriage certificate or unmarried certificate) to handle the transfer transaction (signature)-pay taxes-get the certificate according to the time limit. The procedure of Land and Resources Bureau is similar to the above.

The transfer of the house within five years of the real estate license is mainly due to the seller's payment of business tax, personal income tax and land value-added tax.