deed tax: 1.5% of the transaction price; if it is a non-ordinary residential property, the deed tax shall be paid at 3% of the transaction price; Explanation of terms: Non-ordinary houses-those with "a building area of over 14 square meters, a plot ratio of over 1., and an actual transaction price of 1.2 times higher than the average transaction price of houses on the same level of land" belong to non-ordinary houses, whereas they are ordinary houses. In addition, guaranteed houses such as purchased public houses, relocated houses for rebuilding, houses raised by cooperatives, comfortable houses and houses for farmers in green and isolated areas enjoy ordinary houses.
stamp duty: the buyer and the seller of the second-hand house each pay five ten thousandths of the transaction price as stamp duty.
business tax: if the real estate license (or deed tax bill issued by the tax department) is issued for less than 5 years, it is required to pay a business tax of 5.5% of the transaction price. After 5 years, it is exempted for ordinary houses and paid according to the standard of (actual transaction price-original purchase price) ×5.5% for non-ordinary houses;
Personal income tax: Personal income tax shall be paid for any property that has been delivered for less than 5 years. There are two ways to pay personal income tax: 1. For those who can provide the original value certificate of the property: (actual transaction price-original purchase price-reasonable fee) × 2%; 2. For those who cannot provide proof of the original value of the property or proof of reasonable expenses: 1% of the actual transaction price of the property. Explanation of terms: reasonable expenses-reasonable expenses generally refer to the taxes, loan interest, decoration expenses, notary fees, handling fees, etc. paid by the owner when buying a house, but corresponding vouchers, such as invoices for decoration funds, need to be submitted. If the property has been over 5 years, it can be exempted if it belongs to the only house in the family, otherwise it still needs to pay personal income tax. If the owner plans to buy the property again in the year when the property is sold, he can submit a written application to the tax authorities, pay the personal income tax in the form of tax deposit first, and refund the corresponding part of the personal income tax after purchasing the property again within one year.
● taxes and fees for housing reform:
housing reform, also known as "purchased public houses" and "listed public houses", is a type of property in which employees buy out the property allocated by their units in the form of welfare housing at the price specified by the relevant departments. In housing reform, only the property with the nature of "cost purchase" can be directly listed and traded:
deed tax and stamp duty: according to the deed tax and stamp duty standards of commercial housing.
land transfer fee: land transfer fee is required for housing reform, and the calculation formula is: current cost price × construction area ×1%/. Explanation of terms: Current cost-refers to the cost of housing reform issued by the government in the year when the property was actually put on the market for sale, that is, this year's cost. The current cost of housing reform in Beijing is 1,56 yuan/square meter (some suburban counties have declined), that is to say, the land transfer fee for housing reform at cost is actually 15.6 yuan/square meter; After the housing reform is listed for sale and the land transfer fee is paid, its property right nature is equivalent to that of commercial housing;