1. What is the calculation standard of real estate transfer tax? 1. deed tax (to be paid by the buyer). If an individual purchases an ordinary house, and the house belongs to the only family house, the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%. If the house purchased at one time is less than 90 square meters, it shall be levied at the tax rates of 1%, 90-140m2, 1.5%,140m2 and above, with the tax rate of 3%; The second purchase is 3%, regardless of region. 2. Business tax (to be paid by the buyer). This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. 3. Personal tax (paid by the buyer). Approved collection method: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%. Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family. 4. Stamp duty (0.05% for the buyer and 0.05% for the seller). For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is 0.05% of the taxable amount, and the stamp duty is paid by taxpayers themselves. Individuals selling or buying houses are temporarily exempt from stamp duty. The second transfer registration only charges the buyer 0.05% stamp duty. 5. Land value-added tax. Personal transfer of non-residential real estate "approved collection measures" collected by the registration center. Approved collection method: land value-added tax payable = tax payable × approved collection rate. 6. Registration fee. The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee. 7. Real estate transaction fee. The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor. The transaction fee for affordable housing is halved and shall be borne by the buyer. In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it. 8. commission. The transaction price is multiplied by 3%, and both parties pay half. Decal: 5 yuan/Suite 2. What are the procedures for second-hand housing transactions? 1. Before receiving the goods, the applicant will go to the surveying and mapping department to survey or draw the housing area and get the results; 2. The applicant prepares all materials and applies for registration in the acceptance window; 3. The recipient shall file a case for acceptance after pre-examination of the receipt, make an appointment for the transfer time, and accept the mortgage registration if it involves mortgage (pledge), and issue a receipt for registration of real estate application; 4, investigators review data, according to the need for on-site investigation and evaluation; 5. According to the scheduled transfer time, the applicant goes to the transfer window to receive the payment slip and pay the relevant taxes; 6. The applicant shall go through the transaction transfer formalities at the transfer window with the tax invoice; 7. The applicant goes to the delivery window to get the real estate license. Mortgaged (pledged), other warrants shall be obtained at the same time. Third, how long does it take for second-hand housing transactions? 1. Because everyone's requirements are different, I'm not sure whether I can choose a house that suits my wishes at will. In addition, whether the original owner can talk well and whether the communication between you is smooth will affect the time needed, so we will not count this part of the time for the time being. 2. After repeated coordination by the intermediary company, the buyer and the seller should reach an agreement on a series of specific issues such as the final transaction price and the delivery time of the house. Finally, the two sides signed a house sales contract and the buyer paid the down payment. It will take about 1 working day. The bank will review your materials step by step, which usually takes 5 working days. In addition, it will take 1 working day for the bank to evaluate the house and finally determine the loan period you can borrow. 4. After handling the transfer formalities, you can go to the relevant departments with the seller to handle the transfer formalities, which generally takes 1 working day. 5. Before applying for a new real estate license, buyers need to pay all kinds of taxes and fees, and real estate transactions also need to carefully and comprehensively review your loan application and the housing sales contract between the two parties. Then you need to wait quietly for 20 working days to get the real estate license.

Legal objectivity:

Article 2 of the Provisional Regulations on Property Tax

Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

Article 7

Property tax is levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Article 9

Property tax shall be levied by the tax authorities where the property is located.