Deed tax: the deed tax to be paid for the purchase of new houses is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the ordinary commercial houses are levied by half, that is,
1.5-2.5%。
Maintenance fund: charged according to the construction area multiplied by a certain amount.
Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.
Second-hand housing transactions:
The deed tax for non-ordinary houses should be doubled. Whether it has obtained property rights for less than five years.
If the house is less than five years old, the business tax shall be paid according to the regulations: the property right of the house shall be exempted for five years, and 5.5% of the house price shall be paid for less than five years. At present, the domestic demand for improvement is still great. How to reduce the policy impact? Qin Hong said that according to the document of State Taxation Administration of The People's Republic of China in 2006, for taxpayers who sell their own houses and plan to buy houses again within 1 year after selling their houses, the personal income tax paid for selling their existing houses should be paid in the form of tax deposit first. Depending on the relationship between the re-purchase amount and the original housing sales, the tax deposit will be refunded in full or in part. At the same time, the income from the transfer of the house for personal use for more than 5 years and the only living room for the family is exempt from personal income tax. In fact, this policy is beneficial to improving rigid demand, and should be continued to be implemented in order to effectively achieve the policy goal of' supporting reasonable housing demand and curbing speculative demand'.
Land value-added tax: the property right of the house is exempted for five years, and paid at 1% of the house price for less than five years.
Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the last deed tax. )
Stamp duty of ten ten thousandths.
The house transaction fee shall be paid at 65438+ 0.9% of the house price.
But every place is different. You'd better contact the local tax department in Kunshan.