The taxes and fees for house auction transfer include 1.5% to 3% deed tax, 1% land transfer fee, 0.1% stamp tax, 1% personal income tax, transaction registration fee, transaction fee, 3% The auction handling fee and the tax on the auction house are calculated based on 10% of the declared tax price.

Legal basis

Article 3 of the "Personal Income Tax Law"

Personal income tax rate:

(1) Comprehensive income, applicable An excess progressive tax rate of 3% to 45%;

(2) Business income is subject to an excess progressive tax rate of 5% to 35%;

(3) Interest, dividends, bonus income, income from property leasing, income from property transfer and incidental income are subject to a proportional tax rate of 20%.

Article 3 of the "Deed Tax Law"

The deed tax rate is three to five percent. The specific applicable tax rate for deed tax shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and the State Council for filing. Provinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the ownership transfer of different entities, different regions, and different types of housing in accordance with the procedures stipulated in the preceding paragraph.