1, surveying and mapping fee 2.04 yuan/square, buyer;
2. The appraisal fee is 0.5% (the appraisal amount is allowed to float);
3. The deed tax assessment amount is 3%, and the buyer;
4. The income tax difference is 20%, and the seller;
5. Transaction fee 10/ square, buyer;
6. The cost of production is 550 yuan, and the buyer (the stamp duty of the work is 5 yuan); Other business tax difference is 5.6%, the seller.
Buyer: Deed tax: Deed tax = total house price × tax rate; if the area is above 144 square meters, the tax rate is 3%; The area is less than 90 square meters (first suite), and the tax rate is 1%. The area is between 90- 144 square meters (first suite), and the tax rate is 1.5%. Transaction service fee: residential 3 yuan/square meter; Non-residential 1 1 yuan/m2 house property registration fee: residential 80 yuan/set; Up to now, if the tax bureau confirms that you have purchased the first suite, then the registration fee can be waived. Mortgage registration fee: 80 yuan/set of sellers: transaction service fee: 3 yuan/square meter business tax: total house price ×5.6% (exempted for more than 2 years) personal income tax: total house price × 1% Note: sellers usually add their own business tax and individual tax to the total house price, in fact, that is, the buyer is responsible for the business tax and individual tax. What are the capital risks in the process of transfer and how to avoid them? What the buyers and sellers of second-hand houses are most worried about is the capital risk. The buyer is worried that after paying the money to the seller, the house will not reach his own name. The seller is worried that the money will not be available after the house is transferred. However, this second-hand housing transaction can't really be "cash on delivery", so what should we do? In fact, fund supervision has become a system at present, and buyers and sellers do it according to established regulations, with little risk. That is, no matter how you trade, the down payment must be supervised by the bank. The specific operation mode is: the buyer and the seller sign a fund supervision agreement at the bank, and then open an account in the bank, stipulating that the first payment will be paid to the seller after the buyer completes the transfer and gets the new real estate license. If the transaction is successfully completed, the bank will pay the money to the seller; If there is a problem in the middle and the transaction is terminated, the down payment will be returned to the buyer.
Legal basis: Article 1 of the Provisional Regulations on Stamp Duty of the People's Republic of China: All units and individuals who have subscribed and received the vouchers listed in this Regulation within the territory of the People's Republic of China are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of this Regulation.
Article 2: The following vouchers are taxable vouchers:
(1) Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;
(two) the transfer of property rights;
(3) Business account books;
(four) the right and license;
(5) Other vouchers for taxation as determined by the Ministry of Finance.