2. Personal income tax: levied at1%of the house price;
3. Transaction fee: 2 yuan/m2× construction area;
4. House ownership registration fee: 80 yuan, and * * * ownership certificate: 20 yuan;
5. Housing appraisal fee; Pay 0.5% of the assessed amount.
The only house full of five, first of all, it can enjoy preferential tax and fee policies. Let's take Beijing as an example. What are the preferential policies?
1, if this property ownership certificate is over 5 years, and this house is still the only house in the family, and this house does not need to pay personal income tax;
2. The real estate license is over 5 years, and this house is the only house in the family. We know that all commercial houses need to pay 20% personal income tax on the profit-making part of real estate transactions. For example, if you are a public house, you will pay1%tax on the total house price;
3. The real estate license is less than 5 years. No matter whether your house is the only house, if you are a commercial house, you need to pay 20% personal income tax on the profit-making part of the real estate transaction, and public houses need to pay1%tax on the total house price;
4, so in the process of buying a house, I remind everyone here that we must carefully verify whether the house we bought is full and unique. Moreover, when you sign the second-hand housing sales contract, it is best to write "whether it is full or not" into the supplementary agreement, which is also a better agreement on the terms of breach of contract and also to safeguard your rights and interests.
To sum up, deed tax, individual tax, handling fee, ownership registration fee, appraisal fee, etc. Please consult local policies for specific charging standards.
Legal basis: The original value of the property specified in Article 16, Item 5, Paragraph 1, Article 6 of the Individual Income Tax Law of the People's Republic of China is determined by the following methods:
(a) the securities, the purchase price and the relevant fees paid in accordance with the provisions;
(2) For buildings, the construction cost or purchase price and other related expenses;
(3) Land use right, the amount paid for obtaining the land use right, the cost of land development and other related expenses;
(four) machinery and equipment, vehicles and boats, for the purchase price, transportation costs, installation costs and other related expenses.
For other properties, the original value of the property shall be determined by referring to the method specified in the preceding paragraph.
If the taxpayer fails to provide a complete and accurate certificate of the original value of the property and cannot determine the original value of the property by the method specified in the first paragraph of this article, the original value of the property shall be verified by the competent tax authorities.
The reasonable expenses mentioned in Item 5, Paragraph 1, Article 6 of the Individual Income Tax Law refer to the relevant taxes and fees paid in accordance with regulations when selling property.