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Jiaxing second-hand housing tax issues

Ordinary houses can be exempted from business tax for 2 years; is it the only residence? Is the home buyer buying a home for the first time? According to the previous questions, assessed price, area, etc., the payment is as follows:

1. Surveying and mapping fee 1.36 yuan/square meter, buyer;

2. Assessment fee 0.5% (assessment amount, Allowed to float), the buyer;

3. The deed tax assessment amount is 1.5% for the first time, and 3% for non-first time, the buyer pays;

4. Income tax is 1% of the total amount, borne by the seller , the only housing exemption;

5. Transaction fee 6/square meter, both parties;

6. Cost of production 80 yuan, buyer (cost of stamp tax 5 yuan) buyer;

< p>7. Mortgage registration fee 120 yuan;

8. Intermediary fee 1% (negotiable)~